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Two categories that would be elimi-
nated as part of this proposal are
Affiliate and Public Accountant.
An Affiliate is defined as a candidate
who has passed all parts of the CPA
Exam and is awaiting certification.
Since the original creation of this cat-
egory, there have been several chang-
es to the laws and regulations regard-
ing initial certification. These changes
have effectively made this membership
category unnecessary, as individuals
are attaining their needed experience
faster in relation to their passing the
CPA Exam.
The Public Accountant license was
eliminated years ago when state law
converted all remaining Public Ac-
countants to CPA status, so this cat-
egory of affiliation is no longer needed.
This proposed amendment would en-
able non-CPA professionals who report
to CPAs in public accounting, industry,
or government to become Associate
Members of the CTCPA.
Public accounting firms today provide
far more than just accounting services,
and, by necessity, employ profession-
als other than CPAs paraprofession-
als, enrolled agents, tax attorneys, and
other staff. Allowing these individuals
to participate via limited membership
would expose them to a greater knowl-
edge base and the professional eth-
ics to which all CTCPA members must
The state of Connecticut recently rec-
ognized these changes within the pro-
fession and passed Public Act 12-194,
"An Act Concerning the Ownership of
Public Accounting Firms and the Use of
the Title `Certified Public Accountant.'"
This law permits non-CPA minor-
ity ownership of public accounting
firms, up to 49 percent, by employ-
ees who are actively engaged in the
administration of the firm or delivery
of professional services to clients. It
would follow that if these individuals
can participate in the ownership of
public accounting firms, the CTCPA
would benefit from their involvement in
the organized profession.
Over the years, the CTCPA has been
forced to implement a number of work-
arounds to improve the value it deliv-
ers to members and their firms who
employ non-certified staff. A number
of these workarounds and the issues
that necessitated them would disap-
pear if select non-CPAs were able to
associate with the society.
Many CTCPA members recognize
the quality of our continuing profes-
sional education and choose to send
their non-certified staff to our programs