They adhere to Reformed theology and have a form of ecclesiastical organization that is characterized by the government of an assembly of elders.
A group of churches in the PCA's Georgia Presbytery later objected to the way the merged denomination made its decisions.
Among the main causes for the formation of the denomination was a desire for presbyterian polity and to allow liberty for local Sessions to practice paedo-communion.
Its unincorporated churches adhere to young earth creationism[12] and male head-of-household voting.
The denomination practices parity of elders, emphasizes Christian education for students of all ages, seeks a balanced measure of elder qualifications (character & doctrine) with no strict requirement for a seminary degree, and is conservative in its doctrines and practices, opposing same-sex unions and abortion.