There are three membership categories of the LICPA, namely, Chartered Members, Certified Public Accountants (CPAs) or Professional Members, Certified Accountant Technicians (CATs) or Student Members, and Firm Membership. There is also the status of Registered Practicing Accountants. Details of these membership categories are provided below.
This membership category includes all individuals who were members of the Institute of Certified Public Accountants, Liberia (ICPAL) under the 1933 Act, or of the of the Liberian Institute of Certified Public Accountants, being an association of accountants deemed to have operated under authority of the 1933 Act, who have regularized their membership of the LICPA. The individual members in this category include.
These are members category includes individuals who have earned a bachelors degree, passed the qualifying examinations, met the work experience and residency requirements of the Institute.
Associate Accounting Technicians (AATs) or Student Members
This category of members comprise of individuals who have completed the Institute’s technician level certification examination which is the regional credentialing examination administered under the auspices of the Association of Accountancy Bodies of West Africa called the Accounting Technician Scheme, West Africa (ATSWA).
This category of membership consists of corporate entities that are registered in Liberia to provide public accounting service and that are managed by at least one Professional or Chartered Member of the Institute.
Registered Practicing Accountant (RPA)
RPA is not a membership class, instead it is a affiliation status for individuals who were engaged in some level of public accounting practice before the coming into effect of the LICPA Act in June 2011.