AICPA Bylaw Section 230R 


    Implementing Resolutions Under Section 2.3 Requirements for Retention of Membership

    As amended
    January 12, 1988,
    unless otherwise indicated

    Under Sections 2.2.3 and 2.3.4 to Implement the Practice-Monitoring Requirement

        [.01–.03] [Deleted March 1995. See section 220R.]

    Under Section 2.3.3 Continuing Professional Education for Members

    Resolved:

        .04  That pursuant to Section 2.3.3 of the bylaws the continuing professional education requirement for membership in the American Institute of Certified Public Accountants shall be as follows:

    From January 1, 2001, forward and for each three-year reporting period thereafter, all AICPA members shall complete 120 hours, or its equivalent, of continuing professional education. Compliance can be achieved either by a formal program of education or by any other means, however measured, that would be reasonably expected to maintain professional competencies in the member's area of practice or employment. Members shall report compliance with such requirement to the AICPA each year and shall keep appropriate records and submit copies of such on request of the Institute.

    [As amended by Council September 23, 1989 and May 7, 1997.]

        [.05–.06] [Deleted January 1, 2001.]

    Further Resolved:

        .07  That the Board of Directors, or a body designated or appointed by it, shall have the power and authority to

                a. Identify and accept methods of learning to meet and measure this continuing professional education requirement.

                b. Grant exceptions for reasons such as retirement, inactive dues status, health, military service, foreign residency, or any other reason it deems appropriate.

    [As amended by Council May 7, 1997.]

    Under Section 2.3.5 Definition of "SEC Client"

        [.08] [Deleted November 6, 2007.]



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