In order for a CPA firm to designate itself as "Members of the American Institute of Certified Public Accountants" :
- the firm must be a registered member firm of the Institute and be current with all dues payments.
- all of its CPA owners must be members of the Institute.
- all of its CPA owners must be members of the Institute and the firm also must be a registered member firm of the Institute.
- all CPAs within the firm must be members of the Institute.
B. all of its CPA owners must be members of the Institute.
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