ASPA MEMBERSHIP TYPES

TYPES OF MEMBERSHIP

Full Members

Individuals shall be eligible for full membership in the ARKANSAS SOCIETY OF ACCOUNTANTS who render accounting services for the general public and who qualify under one of the following subsections:

(a) Those who hold a valid and unrevoked Treasury Card issued by the United States Treasury Department.

(b) Those who are accredited by the Accreditation Council for Accountancy and/or Federal Taxation.

(c) Those full members who have been duly admitted as members in good standing as of October 1, 1986, having met the requirements for membership applicable at the time of their admission. After October 1,1986, all new full members must be qualified under subsections (a) or (b) above.

(d) Any person holding an associate or baccalaureate degree with a minimum of 24 semester hours in Accounting.

In order to renew full membership, applicants must show proof of forty (40) hours of Continuing Professional Education (CPE) within the past one year or one hundred twenty (120) hours of Continuing Professional Education (CPE) within the past three years.

Associate Members
Persons shall be eligible for associate membership in the society who qualify in any one of the following categories:

(a) Employees of Accounting firms
(b) Accounting educators
(c) Accountants in governmental service
(d) Accountants employed by private organizations
(e) Officers and employee accountants of banks and other financial institutions
(f) Individuals who hold a degree in accounting
(g) Persons pursuing a course of study in accounting, business administration, or related subjects in college, university or business school

Retired Members
Members may apply for a retired membership in the ARKANSAS SOCIETY OF ACCOUNTANTS who meet all of the following requirements:

(a) I lave been a full member for at least three (3) years of the five (5) years preceding application
(b) Are retired from public accounting practice
(c) Are 65 years of age or older, or totally disabled
(d) Are in good standing with the Society at the time of retirement

Honorary Members
Honorary membership shall include persons who evidence a wholesome interest in the welfare of accountancy and purposes of the Society and any other individuals especially chosen to be so honored. Honorary members shall be recommended by the Board of Governors and approved by a majority vote of the full members and retired members present at the Annual State Convention.

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