California Society of Enrolled Agents
2024 Bylaws Vote


The CSEA Board of Directors has proposed a change to Bylaws article 3.03, which defines the requirements for a Member to qualify for Member Emeritus status and be granted the corresponding reduction in annual dues. Members are encouraged to become involved by voting online on this Bylaws amendment, December 1-14, 2023.

» Background
Currently, Bylaws require that a CSEA Member be on "inactive retirement status" with the IRS to qualify for Member Emeritus. Members who have retired from their practice but still wish to prepare returns for friends, family, or volunteer organizations have expressed dismay at being required to forfeit their Enrolled Agent designation to make the change to Emeritus status.

At the September 2023 meeting of the Board of Directors, the Member Engagement and Promotion Committee (MEPC) proposed that the Bylaws be amended to allow the Board of Directors to define the membership requirements for Emeritus status. The Board agreed and has submitted this to the membership for approval.

The proposed amendment will transfer the authority to determine the Member Emeritus status qualifications to the purview of the CSEA Board of Directors. This allows the Board to review, consider, deliberate, and then possibly change the qualification requirements for this membership category.

» What happens if this amendment is approved
If this amendment is approved by the membership, the Board would discuss and vote on a new definition when it meets on January 6, 2024, so that the change can be implemented before the dues renewal cycle starting July 1, 2024.

Requirements that the Board will consider include:

  • The Member must not solicit new business and cannot maintain a professional website or be listed on the Find and Enrolled Agent directory.
  • The Member may not prepare more than a certain number of returns annually for compensation. This number is up for discussion with proposals ranging from 10 to 50 returns annually.
  • The Member will need to submit an online form to request Emeritus status, including an attestation that they meet the requirements. Requests will be reviewed for compliance and approval.

» For more information
An informational meeting was held on November 29, 2023, to discuss this proposal, provide feedback, and ask questions, and you can watch a recording and hear the details shared at that meeting. You can download the Official Notice of Proposed Bylaws Amendment and a discussion for this topic is available on the Member-to-Member Exchange Forum. We encourage you to voice your thoughts and pose questions on this discussion platform.

The voting period has ended. Thank you for your participation.