Dues Structure and Billing Codes
The following billing code is based upon status on March 31, 2010.
For a member, certified five years or more, engaged in the practice of public accounting in Connecticut as a partner or principal, on own account, as a shareholder in a professional corporation, or as a member of an LLC or LLP.
Dues are: $290.
For a member, certified five years or more, who is:
(a) a resident or non-resident employed in any capacity in the state of Connecticut
-OR-
(b) a resident employed or engaged outside of Connecticut
-OR-
(C) an equivalent of a CPA from another country,
Dues are: $235.
For a member, certified fewer than five years, who is:
(a) a resident or non-resident employed or engaged in any capacity in the State of Connecticut
-OR-
(b) a resident employed or engaged outside of Connecticut,
Dues are: $185.
For any resident fully retired from all employment,
Dues are: $100.
For any non-resident, employed or engaged outside of Connecticut,
Dues are: $100.
For an affiliate, defined as a candidate who has passed all parts of the CPA examination and is awaiting certification,
Dues are: $135.
For a pledge candidate, a non-certified individual working in a firm who has had a bachelor's degree for no more than five years,
Dues are: $125.
For a pledge student, a full-time graduate student with a minimum of 12 credits per semester or a full-time undergraduate student,
Dues are: $25.
For a life member, any member who has paid dues to the Society for 25 years and has reached his or her 65th birthday and is fully retired,
Dues are: waived.
For an honorary member,
Dues are: waived.
For a 50-year member,
Dues are: waived.
Dues to the CSCPA are not deductible as a charitable contribution but may be deductible as an ordinary and necessary business expense. However, a portion of dues (6.1 percent for the year ending March 31, 2011) is not deductible to the extent that CSCPA engages in lobbying.
