CPA dues for MACPA membership

There is a $35 application fee.

Category 1: $280

Category 2: $155

Category 3: $25

Who qualifies?

Partners / practitioners
Staff members
Industry CPAs
Government CPAs
Out-of-state CPAs

Who qualifies?

First-time members
Educators
Those on a leave-of-absence
Retired CPAs

Who qualifies?

CPA candidate members (post-college, not yet passed CPA exam)

resignation vs. termination: what's the difference?

Members who "resign" as members in good standing are waived a $25 reinstatement fee, should they rejoin MACPA in the future.
Members who do not resign are subsequentally "terminated for non-payment of dues" and will be required to pay a $25 reinstatement fee plus any back dues owed.

Definitions

Category 1: $280

Partners / practitioners: Includes all CPAs in public practice, assurance and consulting services who are partners and/or sole practitioners.
Staff: Includes all CPAs who are employed by partners and/or practitioners.
Industry CPAs: Includes all CPAs who are employed in corporate entities, publicly held companies and organizations other than those listed in other categories.
Government CPAs: Includes all CPAs who are full-time employees of local, state or federal government agencies.
Out-of-state CPAs: Includes all CPAs who live and work outside the state of Maryland (previously called associate members).

Category 2: $155

First-time members: Available to any CPA applying for MACPA membership for the first time. This includes member-elects as defined below.
Members-elect are new members awaiting receipt of their CPA license. They are placed in the appropriate category listed above after their first fiscal year, regardless of when they become fellow members.
Educators: Includes all CPAs who are full-time educators at colleges, universities or community colleges who are actively promoting the profession to students, future CPAs, their institutions and the public at large.

Those in the critical path of bringing new members to the profession are given the strongest financial incentive to remain committed to doing so. We are reaching out to educators to work closely with us to encourage students to study and sit for the CPA exam.
Those on a leave of absence: Includes all CPAs who are not currently in the workforce due to reasons such as family, health or full-time pursuit of additional education (previously called unemployed or student members).
Retired CPAs: Includes all CPAs who are at least 65 years of age who are not employed on a full-time basis.

Category 3: $25

CPA candidate members have graduated from college, but have not yet passed the CPA exam.

The following statement is required by the IRS

Contributions or gifts made to this association are not deductible as charitable contributions for federal income tax purposes. However, payments of membership dues are deductible for most members of a trade association under Section 162 of the Internal Revenue Code as an ordinary and necessary business expense.