January 12, 1988
The governing body of the Institute shall be the Council.
The Council shall be composed of
184.108.40.206 Members of the Institute directly elected by the membership in each state in accordance with sections 6.1.1 through 6.1.6;
220.127.116.11 Representatives of the recognized state societies of certified public accountants selected in accordance with section 6.2;
18.104.22.168 Twenty-one members-at-large selected in accordance with section 6.3;
22.214.171.124 All members of the Board of Directors of the Institute;
126.96.36.199 All past presidents of the American Institute of Certified Public Accountants who served prior to December 31, 1973, and are members of the Institute;
188.8.131.52 All past chairmen of the board of the American Institute of Certified Public Accountants who are members of the Institute.
The Council may exercise all powers requisite for the purposes of the Institute, not inconsistent with these bylaws or with duly enacted resolutions of the membership, including but not limited to the authority to prescribe the policies and procedures of the Institute and to enact resolutions binding upon the Board of Directors, the officers, committees, and staff.
3.3.3 Reports to Membership
The actions of the Council shall be reported to the membership at least annually.