Membership Dues Schedule

Annual Dues are for fiscal year commencing April 1, 2008

Regular Members: Membership Description

A.  Active Members - members in public practice who live or work in Oregon, have ownership in the firm and whose original CPA certificate is dated more than six years prior to the start of the fiscal year. ............................$310.00

B.  Active Members - members who are employed in industry, education, government. Also, active members in public accounting who do not meet the criteria for active members listed in category A above and do not qualify for affiliate membership or another type of membership. ............................$240.00

C.  Retired Members - Any person who (a) is retired from all forms of employment, and (b) was an Active member at the time of request, may change his status to Retired Member, to be effective at the start of the Society's next fiscal year, by submitting a request to the Society. .............................$80.00

D.  Life Members - members may apply for Life member status when they have been Regular or Associate OSCPA members for a period of 30 years, have served for at least one year as a Chair or Vice Chair of a committee/team, as a Chapter Board/Local Service Area Council member, or as a member of the OSCPA Board of Directors; and have reached the age of 60. ............................$0

Affiliate Members: Membership Description

A. Associate Members - – members who have passed the CPA exam, but are not yet certified, or who do not live and work in Oregon. (Associate members who do not live and work in Oregon, but are either licensed in Oregon or doing business in Oregon, may change their status to Active by submitting a request to the Society. ............................$180.00

B. Inactive Members - members who are a) unemployed and are not self employed or seeking other employment and whose status is not expected to change before the end of the Society’s fiscal year; or b) are in active military service, or are full time students; and c) are Active members at the time of the original request, may apply for Inactive membership on an annual basis for the fiscal year for which the request is made. ............................$80.00

C. CPA Candidate Members - members who have graduated from a college or university and are pursuing successful completion of the Uniform CPA Examination within five years of graduation, may apply to the Society for membership. CPA Candidate Members shall annually affirm membership eligibility.............................$70.00

D. Student Members - members not eligible for CPA Candidate, Associate, Active or Inactive Member status who are a part-time or full-time student with an emphasis in accounting or related business field at a college or university, may apply to the Society for membership as a Student Member...........................$35.00

Dues Payment

Annual dues are due on April 1 and are billed yearly in advance. Dues may be paid in full on April 1 or in two semi-annual installments on April 1 and October 1. A late charge of 10%, but not less than $2.00 may be assessed to any member whose required payment is not made within 60 days of the due dates April 1 and October 1. For failure to pay dues, a member shall be subject to sanctions specified in Bylaw Article XI, Section 2.

Dues paid to The Oregon Society of Certified Public Accountants are not deductible as a charitable contribution but may be deductible as a business expense; however, the OSCPA estimates that 9% of the dues payment is not deductible as a business expense because of the OSCPA's lobbying activities on behalf of its members.