Membership Requirements

Certified Public Accountants holding valid and unrevoked certificates issued by the Florida Board of Accountancy or of any state or territory of the United States or of the District of Columbia, whether or not engaged in the public practice of accountancy, shall be eligible for election. Those who are not certified may still be eligible for membership in either the Associate or Accounting Educator category.

The FICPA maintains a lifetime membership category for any person who is a Certified Public Accountant of any state or territory of the United States or District of Columbia who has been a member in good standing of the Florida Institute of CPAs for at least 40 consecutive years.

Membership is based on a July – June fiscal year. Renewal billings are mailed the first of May and are due by June 30th. All dues paid after July 31 are subject to a 10% late fee rounded up to the nearest dollar. If annual dues have not been paid by August 31 membership will be terminated.

Applications submitted (postmarked) during the period of April 1 through November 30 will be applied to the fiscal year July 1 through June 30 and must be accompanied by payment representing 100% of dues payable. Applications submitted during the period of December 1 through March 31 will be applied to the second half of the fiscal year January 1 through June 30 and must be accompanied by payment representing 50% of dues payable. Dues are determined for the year based on the individual’s classification at July 1.

If an individual who has had a lapse in membership and wishes to bring their membership current and retain their original date of membership must pay all delinquent dues and a $25 reinstatement fee.

Deductibility of Dues and Contributions:

Payments, contributions or gifts to the Florida Institute of CPAs are not deductible as charitable contributions for federal income tax purposes. However, dues payments may be deductible as an ordinary and necessary business expense subject to restrictions imposed as a result of lobbying activities. Members will be notified of the nondeductible portion of dues allocable to lobbying (16% for year 2007-2008). Contributions or dues to the Florida CPA/PAC are voluntary and are not a requirement for membership in the FICPA. Contributions to the PAC are political contributions and are not deductible for federal income tax purposes.

Important Notice to Applicants or Members Employed by Local or State Government:

If your dues are paid by a public agency as defined in Section 119.011(2), Florida Statutes, your membership records may be open to inspections by the agency. Section 119.012, Florida Statutes, states: Records made public by public fund use – If public funds are expended by an agency defined in Section 119.011(2) in payment of dues or membership contributions to any person, corporation, foundation, trust, association, group or organization, then all the financial business and membership records pertaining to the public agency from which or on whose behalf the payments are made, of the person, corporation, foundation, trust, association, group or organization to whom such payments are made shall be public records and subject to the provisions of Section 119.07.

Important Notice About the Florida Institute of CPAs Educational Foundation, Inc.

A copy of the official registration and financial information may be obtained from the Division of Consumer Services by calling toll-free, within the state, (800) 435-7352. Registration does not imply endorsement, approval, or recommendation by the state.