Membership Subscription

Membership subscription From 1 July 2014 To 30 June 2015

New Zealand Members (NZ$ incl GST)

Overseas Members (NZ$)

Full membership

 

 

Chartered Accountant (CA)

764

738

Associate Chartered Accountant (ACA)

606

527

Accounting Technician (AT)

298

259

Certificate of Public Practice (CPP)

1,288

1,328

Non-member Partner

1,288

n/a

 

 

 

Provisional Members

 

 

Chartered Accountant (CA)

382

332

Associate Chartered Accountant (ACA)

382

332

Accounting Technician (AT)

186

162

 

 

 

Concession categories - Chartered Accountant (1)

 

 

Low Income/Hardship

267

258.30

Career Break

267

258.30

Retired

267

258.30

 

 

 

Concession categories – Associated Chartered Accountant (1)

 

 

Low Income/Hardship

212

184

Career Break

212

184

Retired

212

184

 

 

 

Concession categories – Accounting Technician (1)

 

 

Low Income/Hardship

104

90

Career Break

104

90

Retired

104

90

 

 

 

Honorary Retired (2)

0

0

Life

0

0

 

 

 

 

1. Further information on all concessionary categories is available in the notes accompanying the Membership Concession application form.

2. Defined as 75 years of age and/or with more than 50 year of continuous membership.

Paying your membership fees

Our preferred payment method for your membership renewal is via online payment, which will be available from early June.  Payment is due by 1 July 2014 for the following financial year.

To pay by direct credit please use the below bank details:

Account: New Zealand Institute of Chartered Accountants

Details: 03-1527-0004336-003

SWIFT code (for overseas transfers): WPACNZ2W

Please use your Customer ID as the payment reference, which will appear on your invoice that will be sent to you via email in June. This helps us identify the payment.

Change of residence: Impact on subscription fees

At the request of members, we have sought a tax opinion on the application of New Zealand Goods and Services Tax (GST) on the annual subscription fees when members change their country of residence during the course of a financial year. The tax opinion is that the time of supply for services to members is at the beginning of the subscription year, and that the right of membership for the whole year is granted at this time. Therefore, a member's residence is only relevant for the first day of the subscription year.

Accordingly, membership fee adjustments for change of residence during the year are not applicable. For more information, contact our Annual Billing Team.