MEMBERSHIP

General Information

Who are qualified to be members?

Section 1.    Qualifications.    Membership in this Association shall be restricted to Certified Public Accountants (CPAs) who hold valid certificates as such granted by the Board of Accountancy of the Republic of the Philippines and who is engaged in commerce or industry as an entrepreneur or is employed by any establishment engaged therein. (As amended on December 5, 2014)

How are members classified?

Section 4.    Classification.    Membership with the Association shall be classified into:

a)    Active Member.    Active membership shall apply to those who become members of the Association pursuant to Sections 1 and 2 of this article.

b)    Sustaining Life Member.    Any active member who pays an amount determined by the National Board of Directors may be granted sustaining life membership and shall have all the rights, privileges and responsibilities of an active member, except the payment of the annual dues. (As amended on December 5, 2014)

c)    Honorary Life Member.    Any person, who has been an active member of the Association for a period of not less than twenty (20) years and who has significantly contributed to the advancement of the accounting profession, may be granted honorary life membership upon the recommendation of the Committee on Awards and the endorsement of the appropriate Chapter Board of Directors in the case of Chapter members, and the unanimous approval of the members of the National Board of Directors; Provided, however, that all past National Presidents of the Association shall be automatically granted honorary life membership.  Honorary life members shall have all the rights, privileges and responsibilities of an active member except the payment of the annual dues. (As amended on December 5, 2014)
 

What are the rights of members?

• Right to vote

• Right to attend membership meetings and gathering

• Right to be informed of the status of the organization

• Right to receive notice of meetings and events

​​

What are the duties and responsibilities of the members?
As MEMBER of the Association of Certified Public Accountants in Commerce & Industry, one is expected to wholeheartedly support and abide by its constitution and by-laws, participate actively in its activities and defend the aims and principles for which the Association was created.  This obligations is upon a member voluntarily without equivocation or mental reservation. 
 

What are the grounds for termination of membership?
ARTICLE V

TERMINATION AND REINSTATEMENT OF MEMBERSHIP

Section 1.    Termination of Membership.    Membership with the Association may be terminated in any one of the following ways:

• Resignation;

• Failure to pay dues or other accounts;

• Suspension or revocation of CPA Certificate by the Board of Accountancy;

• Death; or

• Non-compliance with membership retention requirements approved by the Membership.

​​

Section 2.    Resignation.    Any member may resign from membership in the Association by notice in writing submitted to the National Secretary. (As amended on December 5, 2014)

Section 3.    Failure to Pay Dues or Other Accounts.    Any member whose dues or other accounts remain unpaid after the prescribed last day of payment as provided therefor by these By-Laws shall be automatically dropped from the membership roster upon the expiration of thirty (30) days from the date that notice to that effect is sent via registered mail or via messenger with delivery receipt unless payment is effected prior to the expiration of the said thirty (30) day period.

Section 4.    Suspension or Revocation of CPA Certificate by the Board of Accountancy. Any member who, by final judgment, after due notice and hearing, shall be penalized with suspension or cancellation of the Certified Public Accountant’s Certificate by the Board of Accountancy, shall be automatically dropped from the membership roster from the date the decision shall become final.

Section 5.    Death of a Member.    The death of a member shall terminate his membership in the Association.

Section 6.    Non-Compliance with Membership Retention Requirements.    Any member who fails to comply with any membership retention requirement duly approved by the membership shall be dropped from the membership roster upon recommendation by the Membership Committee and the endorsement of the appropriate Chapter Board and upon approval by the National Board. (As amended on December 5, 2014)
 

How can membership be reinstated?
Section 8.    Reinstatement of Membership.    Any reinstatement for membership must be recommended by the Membership Committee and endorsed by the appropriate Chapter Board of Directors in the case of Chapter members, and approved by the National Board.  In case of resignation or failure to pay any dues or other accounts, the member shall be reinstated only upon payment of the dues in arrears, other obligations, and the required reinstatement fee, if any. (As amended on December 5, 2014)

When the previous termination of membership is due to a cause other than resignation, death, or failure to pay dues or other accounts, in addition to the foregoing requirements for reinstatement, the person whose membership is sought to be reinstated must show to the satisfaction of the National Board of Directors that the cause of the termination of his membership is no longer present. (As amended on December 5, 2014)