Members may be persons who accept the present statute, the ethical values of the profession and carry out membership fees as follows:
Individual members of the association may be the following persons
a. Moldovan citizens;
b. stateless persons and foreign persons who work in the country, have full legal capacity and are experts in the field of accounting, auditing, or related areas (taxation, finance, economic analysis, economics and civil law), including individual entrepreneurs;
Corporate members of the association may be the following entities
a. audit society - in accordance with (1) of Article 18 of the Law on Audit;
b. other associations of professional accountants and / or auditors - in accordance with (1) of Article 1 of the Law on Public Associations.
Individual members of the Association shall be assigned the following professional categories of membership:
a. full member;
b. associate member;
c. student member
Individual members classified as full members of the association may be persons:
a. with CAP (Certified Accountant Practitioner) or CIPA (Certified International Professional Accountant) certificates, issued at the request of the association; the certificate of CPC (Contabil Profesional Certificat), issued by the association; or certified accountant, issued in another country and recognized in the established order in the Republic of Moldova;
b. who are qualified auditor's certificate issued by the competent authority in the Republic of Moldova or certificate issued in another country and recognized in the established order in the Republic of Moldova;
c. who hold academic titles, degrees of doctor habilitate or doctoral (PhD) and / or professor or lecturer (docent) of the economy or civil law.
Individual members classified as associated members of the association, may be persons:
a. holding an accounting position;
b. trainees in audit activity;
c. individual members engaged in activities of related professions.
Individual members classified as student members of the association, may be:
a. students of faculties of economics or business institutions of higher education that specialize in accounting, auditing, or related professions.
The Association may assign the title of "Honorary Member" individual members who possess the following qualities:
a. experience as an accountant, auditor, and/or in related occupations for at least 30 years;
b. are full members of the association who have made a significant contribution to the profession;
c. have an outstanding professional reputation.
Persons assigned the title of "Honorary Member" are determined at the general meeting. Information about the awarding of this title is published.
Honorary member is exempt from paying annual dues, he may have other preferences established by the General Meeting, shall have the right to participate in discussions at general meetings, reserving the right to vote only in the event that continues to serve as an active full member of the association.
An active member of the association may:
a. use, according to priority, all the services provided by the association;
b. participate in discussions at general meetings;
c. vote at general meetings, to elect and be elected to the elected bodies of the association, if there are no arrears of annual membership dues;
d. participate in the prescribed manner to implement plans, programs and projects of the association, as well as in seminars, conferences and other activities of the association;
e. contribute to association proposals for draft regulations developed in the field of accounting and auditing, as well as to draft amendments to existing regulations;
f. contribute to the association in writing or suggestions on improving the activities of the association;
g. contact the association for recommendations for employment in the profession;
h. freely leave the association by filing an application with or without specifying the motives for leaving;
i. perform other actions under the laws or internal regulations of the association.
Only members of the Association residing in the territory of the Republic of Moldova may be board members of the association or the commission of internal audit.
Members of the Association must:
a. participate in implementing the mission of the association;
b. comply with legal requirements and professional standards, as well as to recognize the ethical values of the profession, in particular to refrain from acts that would inflict damage to the reputation of the association;
c. constantly improve their skills and qualifications;
d. pay annual membership fees before December 31 of each year;
e. inform the association, in writing, of changes in personal information entered in the register of members, including positions of elective office or other public functions;
f. report to the association in writing of any sanctions imposed on them by the licensing body (authorization), or public oversight, as well as the final court judgments, decisions and conclusions about the deprivation of the right to accounting, audit or other related activities, or hold the relevant office;
g. submit all documents and comply with other conditions necessary for the association of a disciplinary investigation;
h. comply with other provisions of this statute and internal regulations of the association, as well as the general meeting and the board of the association.
Association members may not retain ownership of any property donated to the association, nor of payments made toward their entrance and annual membership fees.
Association members are not liable for obligations of association property.
Association members shall not be entitled to support on behalf of Association of a particular political party or political movement, an electoral bloc, as well as any candidate in a public authority.
Association members collectively shall have all the rights, duties and responsibilities of individual association members, unless the law, this charter or internal regulations of the association provide otherwise.
The collective membership of the association may be represented in the bodies of the association only as accountants, auditors or any other related professions.
In the event that a member of the Association has made a breach of professional discipline, disciplinary proceedings may be instituted against him and disciplinary sanction imposed in the manner prescribed by this charter and internal regulations of the association.