To improve coordination, decision-making, and the overall volunteer experience.
Member Ballot Resource Center
AICPA members are asked to vote on two proposed bylaw amendments designed to better align AICPA bylaws with today’s profession and enhance how the organization operates.
These updates focus on:
Establishing July 1 as the volunteer term start date for AICPA volunteers; and
Aligning AICPA membership eligibility with CPA licensure requirements
Both proposals are intended to create greater clarity, consistency, and alignment, while maintaining the integrity of governance processes and CPA licensure. Each proposal is supported by the AICPA Board of Directors and AICPA Council, and Council authorized bringing the proposals to members for a vote.
Member Ballot Resource Center
AICPA members are asked to vote on two proposed bylaw amendments designed to better align AICPA bylaws with today’s profession and enhance how the organization operates.
These updates focus on:
Establishing July 1 as the volunteer term start date for AICPA volunteers; and
Aligning AICPA membership eligibility with CPA licensure requirements
Both proposals are intended to create greater clarity, consistency, and alignment, while maintaining the integrity of governance processes and CPA licensure. Each proposal is supported by the AICPA Board of Directors and AICPA Council, and Council authorized bringing the proposals to members for a vote.
Ballot topic 1: Aligning Volunteer Start Dates
The proposed amendments would establish a universal start date of July 1 for all AICPA volunteer roles, including volunteer leadership roles. The proposed amendments are designed to establish clear lines for volunteer leadership handoffs, decision‑making responsibilities, and related activities. If approved, the proposed amendments will apply to volunteer terms beginning in 2027.
What this means:
A unified calendar with all volunteer terms beginning July 1; and
More consistent onboarding and planning
Ballot topic 1: Aligning Volunteer Start Dates
The proposed amendments would establish a universal start date of July 1 for all AICPA volunteer roles, including volunteer leadership roles. The proposed amendments are designed to establish clear lines for volunteer leadership handoffs, decision‑making responsibilities, and related activities. If approved, the proposed amendments will apply to volunteer terms beginning in 2027.
What this means:
A unified calendar with all volunteer terms beginning July 1; and
More consistent onboarding and planning
FAQ on ballot topic 1
Why is this amendment being proposed?
What would change if this amendment is approved?
There would be a single, unified start date (July 1) for all volunteers, more consistent onboarding and governance planning, and better alignment across organizations.
Does this change how volunteer leaders are nominated or elected?
No. There are no changes to nomination processes, election timing, or term lengths.
When would this take effect?
If approved, the new terms would take effect in 2027, including for all terms that would typically begin in Spring 2027.
Does the AICPA Council support this proposal?
Yes, Council members voted in May in support of the proposed amendment and authorized bringing the proposal to members for a vote.
Ballot topic 2: Requirements for Admission to Membership
The proposed amendment removes the AICPA membership eligibility requirement that AICPA members have 150-semester hours of education. The amendment would align membership eligibility with evolving CPA licensure models established by state regulators, while retaining other eligibility criteria for membership. If approved, the revised admission eligibility requirement would become effective upon adoption.
What this means:
Membership eligibility would reflect changes to the education requirements for CPA licensure; and
The proposed amendment recognizes that the remaining AICPA membership eligibility requirements are sufficient for admission
Ballot topic 2: Requirements for Admission to Membership
The proposed amendment removes the AICPA membership eligibility requirement that AICPA members have 150-semester hours of education. The amendment would align membership eligibility with evolving CPA licensure models established by state regulators, while retaining other eligibility criteria for membership. If approved, the revised admission eligibility requirement would become effective upon adoption.
What this means:
Membership eligibility would reflect changes to the education requirements for CPA licensure; and
The proposed amendment recognizes that the remaining AICPA membership eligibility requirements are sufficient for admission
FAQ on ballot topic 2
What is being proposed?
The proposed amendment would align AICPA membership eligibility with achieving CPA licensure by removing the 150-semester hour requirement for eligibility for regular membership.
Why is this amendment being proposed?
The intent is to align AICPA membership criteria with evolving CPA licensure pathways, including the bachelor’s degree plus two years of experience model.
Does this amendment change CPA licensure or CPE requirements?
No. This proposal does not change CPA licensure requirements, which are set by regulators at the state level. It affects only AICPA membership eligibility. The proposed bylaw amendment has no impact on CPE requirements for licensure.
Does the AICPA Council support this change?
Yes, Council members voted in May in support of the proposed amendment and authorized bringing the proposal to members for a vote.
When would this take effect?
If approved, the revised admission eligibility requirement would become effective upon adoption.
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