SECTION 1: Membership: All applicants for membership must be of good moral character, apply for the highest level of membership for which they qualify, and shall pledge in writing to conform to the NCSA Rules of Professional Conduct.

SECTION 2: Full Members: Persons who are engaged in the practice of public accounting or accountants employed by a firm of accountants or by a firm of Certified Public Accountants must meet all requirements in subsections (a) through (d) and one of subsection (e).

   A. Have not less than thirty months of public accounting experience or five years service as an employee of the Internal Revenue Service or the North            Carolina Department of Revenue.

   B. Are citizens or legal residents of the United States.

   C. Furnish three references as to their character and ability.

   D. Possess or be covered under a valid permit/license as an Accountant, Certified Public Accountant, or such other titles as may be granted under              state law for the practice of accountancy for the public.

   E. Must meet one of the following:

       (1) Be accredited in accountancy or taxation by the Accreditation Council for Accountancy and Taxation.

       (2) Be enrolled to practice before the Internal Revenue Service.

       (3) Possess either an associate degree or a baccalaureate degree with a minimum of 24 semester hours in accounting.

       (4) Persons who are employed at least three years as an accountant under the direct supervision of a Full Member or by a CPA.

       (5) Have not less that three years experience in the practice of public accounting.

SECTION 3: Associate Members: Associate Membership shall be granted to those persons who qualify in any one of the following subsections and furnish three character references:

       (a) Persons who do not qualify as Full Members.

       (b) Employees of accounting firms who do not qualify as Full Members.

SECTION 5: Student Members: One who is enrolled in an undergraduate college level accounting program and furnishes three (3) character references.

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