AICPA會(huì)員都有哪些分類？

美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)目前已有會(huì)員超過40萬，那AICPA會(huì)員都有哪些分類呢？AICPA提供不同的會(huì)員服務(wù)來滿足學(xué)員及財(cái)會(huì)專業(yè)人士的需求，目前AICPA的會(huì)員分類有以下幾種：

正式會(huì)員：已通過美國(guó)CPA考試并被核準(zhǔn)擁有美國(guó)注冊(cè)會(huì)計(jì)師職業(yè)資格的會(huì)員。

預(yù)備會(huì)員：已通過美國(guó)CPA考試，但是目前還沒核準(zhǔn)職業(yè)資格或者不符合職業(yè)資格的人。

國(guó)際準(zhǔn)會(huì)員：凡IFAC認(rèn)可的美國(guó)之外組織（ICAA、CPA、ICAEW、IDW、HKICPA、CAI、JICPA、IMCP、NZICA、ICAS、SAICA）的會(huì)員，如沒有美國(guó)的CPA證書就可以申請(qǐng)并付會(huì)費(fèi)后成為AICPA國(guó)際會(huì)員。成為國(guó)際會(huì)員并不需要考試。國(guó)際會(huì)員沒有投票權(quán)，只能使用AICPA國(guó)際會(huì)員的頭銜。而保持美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)國(guó)際會(huì)員資格的要求僅是要滿足原注冊(cè)或認(rèn)可的會(huì)計(jì)團(tuán)體的后續(xù)教育要求。

非美國(guó)CPA準(zhǔn)會(huì)員：在任何被職業(yè)監(jiān)管協(xié)會(huì)認(rèn)可的會(huì)計(jì)事務(wù)所雇傭或者贊助的非CPA專業(yè)人士。

美國(guó)CPA應(yīng)試會(huì)員：準(zhǔn)備學(xué)習(xí)美國(guó)CPA、準(zhǔn)備或正在參加美國(guó)CPA考試的美國(guó)或非美國(guó)學(xué)員或大學(xué)的畢業(yè)生。

學(xué)生會(huì)員：在美國(guó)本土或非美國(guó)學(xué)院或大學(xué)的全日制或非全日制大學(xué)生。

分會(huì)會(huì)員：正式會(huì)員可以申請(qǐng)加入四個(gè)專業(yè)的分會(huì)，包括：信息技術(shù)、稅務(wù)、個(gè)人財(cái)務(wù)計(jì)劃、經(jīng)營(yíng)評(píng)價(jià)和法律服務(wù)。

英文名稱及注釋如下：

The AICPA offers different types of membership to meet your needs：

Regular Membership： Anyone whohas passed the U.S.CPA Exam and holds now or previously held a valid CPA certificate or license.

Associate Membership： Anyone who has passed the CPA Exam, and have not yet achieved your CPA certificate/license.

International Associate： Anyone who is a full, regular member of one of the following organizations:ICAA、CPA、ICAEW、IDW、HKICPA、CAI、JICPA、IMCP、NZICA、ICAS、SAICA.

Non-CPA Associate： Any non-CPA professional employed and sponsored by a CPA firm in an Institute-approved practice-monitoring program

CPA Exam Candidate Affiliate： Anyone who is a graduate of a domestic or non-U.S. college or university and one of the following is true regarding your completion of the Uniform Certified Public Accountant Examination（You intend to study for the exam. You are scheduled to take the exam. You are in the process of sitting for the exam）.

Student Affiliate： Anyone who is a full time or part-time student at a domestic or non-US college or university.

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