AICPA Bylaw Section 260R

June 1, 2009

Implementing Resolution Under Section 2.6 International Associates

As adopted
May 7, 1997


     .01    That membership in the nonvoting international associate category created pursuant to bylaw section 2.6 shall be available to any individual who holds a valid non-U.S. accounting credential from a professional organization, governmental entity or similar accountancy body with which the AICPA Board of Directors has approved a recognition agreement, and who is of good moral character and does not hold a CPA certificate issued by a U.S. jurisdiction and who meets either the CPE requirement for a CPA or its equivalent in the individual's home country or for an AICPA member. If reasonably practicable and appropriate, all member benefits will be made available to international associates, except for voting, eligibility for a seat on Council and as a nonpublic member of the Board of Directors.
BE IT FURTHER RESOLVED, That any individual who was an international associate as of May 25, 2010 shall be eligible to continue as a member of the international associate category.

[As revised by Council May 24, 2010]