TSCPA classifies members according to the following types:
Persons of good moral character and professional standing who are in possession of a valid and unrevoked certified public accountant certificate issued by a legally constituted state authority may qualify for admission as fellow members.
- Principals and Partners: Fellow Members engaged in the practice of public accounting as individual practitioners, partners or shareholders in professional corporations.
- Staff: Fellow Members engaged in the practice of public accounting as employees.
- Private Accounting: Fellow Members not engaged in the practice of public accounting, other than Educators, Non-Residents and Retired classifications.
- Educators: Fellow Members engaged primarily in teaching accounting or related subjects.
- Non-Residents: Fellow Members who neither work nor reside in Tennessee.
- Retired: Fellow Members who have reached the age of 55 and are retired from the workforce.
- Professional Leave: Fellow Members who have temporarily left the workforce for military duty, unemployment, disability or domestic responsibilities.
Individuals who have passed the Uniform CPA Examination but have not yet obtained the CPA certificate.
Individuals who have completed the requirements and are eligible to sit for the Uniform CPA Examination.
College or university students majoring in accounting at a recognized college or university. See additional student membership guidelines below.
Annual Dues Structure
The TSCPA Council has established the following annual membership dues schedule, payable in advance on the first day of the Society's fiscal year (April 1). Dues are prorated quarterly for members joining after the first quarter.
- Fellow Members licensed for 5 years or more:
- $215 (excludes educators, professional leave and retired)
- Fellow Members licensed less than 5 years:
- $195 (excludes educators, professional leave and retired)
- Professional Leave:
- $0 (includes dual membership with AICPA)
Chapter Dues Code Descriptions
Membership in the Society is contingent upon concurrent membership in one of its chapters EXCEPT that chapter membership is not compulsory for non-resident, retired and professional leave members. Chapter dues include the meal costs at chapter meetings, except in Elk Valley and West Tennessee.
- Appalachian Chapter - Carter, Greene, Hawkins, Johnson, Sullivan, Unicoi and Washington counties. $80
- Chattanooga Chapter - Bledsoe, Bradley, Grundy, Hamilton, Marion, McMinn, Meigs, Polk, Rhea and Sequatchie counties. $75
- Elk Valley Chapter- Bedford, Coffee, Franklin, Lincoln, Marshall and Moore counties. $35
- Knoxville Chapter - Anderson, Blount, Campbell, Claiborne, Cocke, Grainger, Hamblen, Hancock, Jefferson, Knox, Loudon, Monroe, Morgan, Roane, Scott, Sevier and Union counties. $50
- Memphis Chapter - Fayette, Shelby and Tipton counties. $70
- Nashville Chapter - Cannon, Cheatham, Davidson, Dickson, Giles, Hickman, Houston, Humphreys, Lawrence, Lewis, Maury, Montgomery, Perry, Robertson, Rutherford, Stewart, Sumner, Wayne, Williamson and Wilson counties. $65
- Upper Cumberland Chapter - Clay, Cumberland, DeKalb, Fentress, Jackson, Macon, Overton, Pickett, Putnam, Smith, Trousdale, Van Buren, Warren and White counties. $40
- West Tennessee Chapter - Benton, Carroll, Chester, Crockett, Decatur, Dyer, Gibson, Hardeman, Hardin, Haywood, Henderson, Henry, Lake, Lauderdale, Madison, McNairy, Obion and Weakley counties. $40
- Non-Resident (N/A)
- Membership Classification - Membership classification shall be Student Member.
- Admission to Membership - Applicants for Student Membership shall be sponsored by an instructor. A membership application form must be completed, signed by the applicant and submitted to TSCPA. Membership is subject to verification that the student is majoring in accounting at a recognized college or university.
- Annual Society Dues - $0 (includes dual membership with AICPA).
- Chapter Dues - Student members pay no chapter dues.
- Benefits - Student members will receive chapter newsletters, the Tennessee CPA Journal and other general mailings from the Society office. Student members are also eligible for exclusive discounts on CPA exam review programs.
- Limitations - Student members are not granted voting privileges.
Student membership shall terminate upon graduation from the accounting program or if the student leaves the accounting program for any other reason.
Contributions to the TSCPA Educational & Memorial Foundation's scholarship program and the Tennessee CPA Political Action Committee (PAC) are voluntary and are not a requirement for membership in TSCPA. Educational Foundation contributions are tax deductible as charitable contributions. Political contributions are not tax deductible. TSCPA dues are not deductible as a charitable contribution for federal income tax purposes, but may be partially deductible as an ordinary and necessary business expense. TSCPA estimates that five percent (5%) of your dues is not deductible because of TSCPA's lobbying activities on behalf of its members.