"When we ran a list of names and we were very surprised to find the number of duplicate names is surprisingly small, unless your name is Michael Smith, which happens to be the one name that has the most conflicts," says LaFollette. Addresses will be provisioned based on first and last names in the AICPA's membership database. LaFollette said no names like "This email address is being protected from spambots. You need JavaScript enabled to view it." will be used.

CPA2Biz, the for-profit arm of the AICPA, expect the addresses will be used heavily by members who have address with services such as Yahoo, AOL or Gmail. "We know that the majority of the micro firms use consumer-based products," says LaFollette.

CPAs from larger firms have also expressed interested in having the CPA.com addresses as a permanent way of contacting them, especially if they change firms. They would not generally replace other addresses.

LaFollette indicates that CPA2Biz might provide website building tools to members, but probably wouldn't write its own. "There are lots of good tools out there," he says.