AICPA Bylaws Topical Index 

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Index

A

• Definition 921.04

ACCOUNTING AND REVIEW SERVICES COMMITTEE

• Authority to Make Public Statements 360R.01

• Designation as Senior Committee 360R.01

ACCOUNTING STANDARDS EXECUTIVE COMMITTEE

• Authority to Make Public Statements 360R.01

• Designation as Senior Committee 360R.01

• Qualifications for Membership 320.01

ACTS DISCREDITABLE

• Disciplining of Member by Trial Board 740.01-.02; 740R.01

ADMISSION TO ASSOCIATION—See International Associates

ADMISSION TO MEMBERSHIP—See Membership

ADVICE TO CLIENTS

• Description of Practice 921.09-.11; 921.13

ADVOCACY

• Mission of the Institute 911.01

AMENDMENTS

• Bylaws 801.01

• Code of Professional Conduct 801.01

• Effective Date 840.01

• Petition Contents and Validity 810.01; 820.01

• Proposals to Amend Bylaws 810.01; 830.01; 840.01

• Proposals to Amend Code of Conduct 820.01; 830.01; 840.01

• Submission to Council 830.01

AMERICAN INSTITUTE OF CPAs

• Agreement With State Society 740.02; 740R.01

• Audit of Financial Statements 410.01

• Designation as Members 250.01

• Fiscal Year 460.01

• Governing Body—See Council of Institute

• Indemnification Provision 440.01-.02

• Membership Department Records 730R.06; 740R.03

• Mission Statement 911.01

• Name 101.01

• Objectives 101.01

• Organization and Procedure—See Organization of Institute

• Past Presidents Eligible for Council 330.01

ANNUAL MEETINGS—See Meetings of Institute

ASSOCIATES—See International Associates

ASSURANCE SERVICES EXECUTIVE COMMITTEE

• Authority to Make Public Statements 360R.01

AUDITING STANDARDS BOARD

• Authority to Make Public Statements 360R.01

• Designation as Senior Committee 360R.01

• Qualifications for Membership 320.01

B

BALLOT—See Mail Ballot BOARD OF DIRECTORS

• Action of Admissions 220.01

• Action on Admissions 210.01

• Action on Amendments 830.01

• Action on Resignations 710.01; 710R.01

• Agenda for Council Meetings 501.01

• Amendment Proposals 810.01; 820.01

• Appointment of Board of Examiners 360.01

• Appointment of President 350.01

• Appointment of Secretary 350.01

• Appointment of Senior Committees 360.01

• Appointment of Staff Officers 350.01

• Audit Committee 420.01

• Authority for Additional Expenditures 401R.01

• Budgetary Controls 401R.01

• Composition Prescribed by Council 340.01; 340R.01

• Dates for Meetings of Council 501.01; 520.01

• Dates for Meetings of Institute 510.01

• Disciplinary Actions 730.01; 730R.01–.07

• Election by Council 350R.01

• Election Meeting 660.01

• Election of Members 601.01; 630.01–.02

• Election of Nominating Committee 360R.03-.04

• Execution of Instruments 430.01

• Indemnification Provision 440.01

• Interim Appointments 650.01; 650R.01

• Meetings—See Meetings of Board of Directors

• Meetings of Council 501.01

• Membership of Council 330.01

• Organization of Institute 310.01-.02

• Powers of Board 340.01

• Powers of Council 330.01

• Prescription of Committee Duties, Powers, and Procedures 360.01

• Proposals to Amend Bylaws 810.01; 830.01

• Proposals to Amend Code of Conduct 820.01; 830.01

• Public Representatives 320.01; 340R.01

• Qualifications for Membership 320.01

• Re-election to Board 630.02; 670.01

• Reinstatement of Membership 710.01; 710R.01; 720.01; 720R.01-.02

• Reports to Council 340.01

• Resolutions of Membership 320.01

• Special Meetings of Council 520.01

• Term Limit 670.01

• Termination of Membership 720.01

• Unexpired Terms 650R.01

• Vacancies 650.01-.02; 650R.01

BOARD OF EXAMINERS

• Designation as Senior Board 360R.01

• Duties of Board 360.01

• Method of Appointment 360.01

• Qualifications for Membership 320.01; 320R.01-.02

• Supervision of CPA Examination 360.01

BOARD OF PUBLIC COMPANY AUDITOR’S FORUM

• Authority to Make Public Statements 360R.01

• Designation as Senior Committee 360R.01

• Joint Trial Board 360R.12

BOARDS OF INSTITUTE

• Appointed by Chairman of Board of Directors 360.01

• Board of Directors—See Board of Directors

• Board of Examiners—See Board of Examiners

• Resolutions of Membership 320.01

• Trial Board—See Joint Trial Board

BUDGETS

• Prescribed by Council 401.01

BYLAWS OF INSTITUTE

• Admission to Membership and Association 210.01

• Amendment Petition's Contents and Validity 810.01; 820.01

• Amendments 801.01

• Council Resolutions—See Resolutions of Council

• Disciplinary Actions 701.01; 740.01-.02

• Elections 601.01

• Financial Management and Controls 401.01

• Infringement 740.01; 740R.01

• Meetings of Institute and Council 501.01

• Mission Statement of the Institute 911.01

• Name and Purpose of Institute 101.01

• Organization and Procedure 310.01-.02

• Proposals for Amendment 320.01; 810.01

• Retention of Membership 230.01

• Retroactivity of Disciplinary Sanctions 770.01

• Termination of Membership 701.01

C

CENSURE

• Public or Private 701.01

CERTIFICATE, CPA—See CPA Certificate

CERTIFICATE OF MEMBERSHIP

• Dues Required for Certificate 240.01

• Issuance 240.01

• Requirement for Return 240.01

CERTIFIED PUBLIC ACCOUNTANTS

• Audit of Institute 410.01

• Description of Professional Practice 921.01-.15

• Designation as Member 250.01

CHAIRMAN OF BOARD OF DIRECTORS

• Appointment of Committees and Boards 360.01; 420.01

• Attendance at Board Meetings 360.01

• Attendance at Committee Meetings 360.01

• Audit Committee 420.01

• Duties of Chairman 350R.02

• Election by Council 350.01; 350R.01

• Election to Board 630.01

• Powers Prescribed by Council 350.01

• Qualifications for Office 350.01

• Special Meetings of Council 520.01

• Term of Office 350R.01; 660.01

CODE OF CONDUCT—See Conduct, Code of Professional

COMMITTEE

• Accounting and Review Services Committee 360R.01

• Accounting Standards Executive Committee 360R.01

• Appointment by Chairman of Board 360.01

• Audit—See Audit Committee

• Auditing Standards Board 360R.01

• Board of Examiners 360.01; 360R.01

• Board of Public Company Auditor’s Forum 360R.01

• Continuing Professional Education Board of Management 360R.01

• Eligibility for Service 320.01

• Employee Benefit Plans Audit Quality Center Executive Committee 360R.01

• Government Audit Quality Center Executive Committee 360R.01

• Indemnification Provision 440.01

• Information Technology Executive Committee 360R.01

• Joint Trial Board 360.01

• Management Consulting Services Executive Committee 360R.01

• Nominations Committee 360.01; 360R.03-.04

• Organization of Institute 310.01-.02

• Organization Prescribed 360.01

• Peer Review Board 220R.01; 360R.01

• Peer Review Committee 360R.11

• Permanent Committees, Boards, and Divisions 360.01; 360R.03-.04

• Personal Financial Planning Executive Committee 360R.01

• Private Companies Practice Executive Committee 360R.01

• Professional Ethics Executive Committee 360.01; 360R.01

• Resolutions of Membership 320.01

• Scope of Responsibility 360.01

• Senior Committees and Boards 220R.01; 360.01; 360R.01-.02

• Tax Executive Committee 360R.01

COMMUNICATION

• By Mail or in Writing 310.02

• Electronic Notification 310.02

• Mission of the Institute 911.01

• To or From Members 310.02

COMPETENCE

• Mission Statement of the Institute 911.01

COMPLAINTS AGAINST MEMBERS

• Referred to Professional Ethics Division 740R.01-.04

• Referred to Trial Board 740R.02

• Resignation or Reinstatement 710R.01

CONDUCT, CODE OF PROFESSIONAL

• Amendments Petition's Contents and Validity 810.01; 820.01

• Amendments 801.01

• Disciplinary Actions 360R.05-.07; 730.01; 730R.01–.07; 740.01; 740R.01-.04

• Infringement 740.01; 740R.01; 740R.03

• Interpretations and Amendments 360.01

• Proposals to Amend 320.01; 820.01; 830.01; 840.01

• Retention of Membership 230.01

CONTINUING PROFESSIONAL EDUCATION—See Training and Education

CONTINUING PROFESSIONAL EDUCATION BOARD OF MANAGEMENT

• Designation as Senior Committee 360R.01

CONVICTION OF CRIME—See Criminal Conviction

COUNCIL OF INSTITUTE

• Action on Reinstatement 710.01

• Action on Resignations 710.01

• Admission of International Associates 260.01; 260R.01

• Amendment Proposals 810.01; 820.01; 830.01; 840.01

• Appointment of Auditor 410.01

• Budgetary Controls 401.01

• Composition of Council 330.01

• Disciplining of Membership 740.01-.02

• Disclosures Regarding PEEC Matters 760.01

• Dues Determination by Council 450.01

• Election Meeting 660.01

• Election of Members 601.01; 610.01

• Election of Members-at-Large 630.01-.02

• Election of Nominating Committee 360R.03-.04

• Election of Officers 350.01; 630.01-.02

• Election of Public Representatives 630.01

• Execution of Instruments 430.01

• Financial Management and Controls 401.01; 401R.01

• Fiscal Year Prescribed 460.01; 460R.01

• Forfeiture of Office 640.01

• Indemnification Provision 440.01

• Interim Appointments 650.01-.02

• Joint Trial Board Election 360R.08

• Meetings—See Meetings of Council

• Members-at-Large 330.01; 630.01-.02; 670.01

• Members Elected to Board of Directors 340R.01

• Membership 330.01

• Nomination 610.01

• Notification of Nomination 610.01

• Number of Council Members 610.01

• Organization of Institute 310.01

• Powers of Council 330.01

• Proportional Representations of Members 610.01

• Proposals to Amend Bylaws 810.01; 830.01; 840.01

• Proposals to Amend Code of Conduct 820.01; 830.01; 840.01

• Publication of Disciplinary Action 760.01; 760R.01

• Publication of Termination of Practice-Monitoring Program Participation 760.01

• Qualifications for Membership 320.01

• Reinstatement of Membership 710.01; 710R.01;   720.01; 750.01

• Reports From Board of Directors 340.01

• Reports to Membership 330.01

• Resolutions of Membership 320.01

• Rules Governing International Associates 260.01; 260R.01

• Selection of Council Members 330.01

• Senior Committees Designated 360.01

• Special Meetings of Council 520.01

• State Society Representatives 620.01

• Term of Office 610.01; 670.01

• Termination of International Associate Affiliation 720.01

• Termination of Membership 720.01

• Unexpired Terms 610.01; 650R.01

• Vacancies 610.01; 610R.01; 650.01-.02; 650R.01

COUNCIL RESOLUTIONS—See Resolutions of Council

CPA CERTIFICATE

• Disciplinary Actions 730.01; 730R.03–.04; 740.01-.02

• Joint Trial Board Members 360.01

• Mission of the Institute 911.01

• Officers Appointed by Board of Directors 350.01

• Officers Elected by Council 350.01

• Requirement for Membership 220.01

• Requirements 921.07

CPA EXAMINATION—See Examination, Uniform

CPA CRIMINAL CONVICTION

• Disciplinary Actions Without a Hearing 730.01; 730R.01–.02

• Disciplining of Member by Trial Board 740.01-.02

• Judgment Reversed 750R.02

D

DIRECTORS—See Board of Directors

DISCIPLINARY ACTIONS

• Disciplining by Trial Board 360R.05-.07; 740.01-.02; 740R.01-.04

• Introduction 701.01

• Maintaining Records 760R.01

• Practice-Monitoring Programs 220R.01-.02; 760.01

• Private Companies Practice Section 220R.01

DUES

• Classifications 450.01

• Date Payable 450.02

• International Associates 450.01-.03

• Military Service 450.03

• Nonpayment 720.01; 720R.01-.02

• Required for Certification of Membership 240.01

E

EDUCATION AND TRAINING—See Training and Education

ELECTIONS

• Board of Directors 630.01-.02; 660.01

• Chairman of Board of Directors 630.01

• Council Members 610.01

• Introduction 601.01

• Members-at-Large 630.01; 660.01

• Notification of Election to Council 610.01

• Notification of Nomination to Council 610.01

• Officers of Institute 660.01

• Proportional Representation in Council 610.01

• Public Representatives 630.01

• Term of Office of Council Members 610.01

• Vacancies 650.01-.02; 650R.01

• Vice Chairman of Board of Directors 630.01

• Withdrawal of Nomination 610R.01

EMPLOYEE BENEFIT PLANS AUDIT QUALITY CENTER EXECUTIVE COMMITTEE

• Designation as Senior Committee 360R.01

ETHICS DIVISION—See Professional Ethics Division

EXAMINATION, UNIFORM CPA

• Requirement for Membership 220.01

• Supervision by Board of Examiners 360.01

EXAMINERS—See Board of Examiners

EXECUTION OF INSTRUMENTS

• Designation of Officers or Employees 430.01

EXPENSES

• Indemnification Provision 440.02

F

FELONY—See Criminal Conviction FINANCIAL REPORTING

• Description of Practice 921.02-.03; 921.08-.10

FINANCIAL STATEMENTS OF INSTITUTE

• Audit Committee 420.01

• Fiscal Year 460R.01

• Publication for Membership 410.01

FIRM

• Designation as Member 250.01

FISCAL PERIOD

• Prescribed by Council 460.01; 460R.01

FOREIGN CITIZENSHIP—See International Associates

G

GOVERNMENT AUDIT QUALITY CENTER EXECUTIVE COMMITTEE

• Designation as Senior Committee 360R.01

GOVERNMENTAL AGENCIES

• Compliance With Rules and Regulations 921.08

I

INCOME TAX RETURNS—See Tax Returns

INCOMPETENCE

• Disciplining by Trial Board 740.01-.02

INDEPENDENCE

• Description of Practice 921.06

INFORMATION TECHNOLOGY EXECUTIVE COMMITTEE

• Designation as Senior Committee 360R.01

INSTITUTE—See American Institute of CPAs

INSTRUMENTS—See Execution of Instruments

INSURANCE

• Indemnification Provision 440.02

INTERNATIONAL ASSOCIATE

• Admission 260.01; 260R.01

• Attendance at Meetings 320.01

• Dues 450.01-.03

• Member Benefits 260R.01

• Termination of Association 720.01

• Voting Rights 260R.01; 320.01

• Waiver of Dues 450.03

J

JOINT TRIAL BOARD

• Board of Public Company Auditor’s Forum 360R.11

• Complaints Against Members 740R.02

• Composition 360.01; 360R.08–.10

• Disciplining of Member 730.01; 730R.07; 740.01–.02; 740R.01–.04

• Duties and Powers 360.01

• Effective Date of Decision 740R.03

• Expulsion of Member 740.01

• Membership Requirements 360.01

• Notification to Member 740R.03

• Panel 740R.03

• Powers 360R.10–.12

• Peer Review Board 360R.11

• Peer Review Committee 360R.11

• Practice-Monitoring Program 360R.11

• Publication of Disciplinary Action 760R.01

• Publication of Reinstatement 750R.01

• Reinstatement of Membership 710R.01; 750R.01–.02

• Request for Trial 740R.03

• Resignation of Membership 710R.01

• Review Procedure 740R.03; 750R.01–.02

• State Societies, CPA 360R.13

• Sub-Board 360R.10

• Summoning of Member 730.01

L

LAWSUITS—See Litigation

LIABILITIES

• Indemnification Provision 440.02

LITIGATION

• Indemnification Provision 440.01-.02

M

MAIL BALLOT

• Council Vote 520.01

• Proposed Amendments 830.01; 840.01

• Resolutions of Membership 510.01

• Vacancies 650.01; 650R.01

• Voting for Council Members 610.01

• Voting Rights 320.01

MANAGEMENT

• Audit Committee 420.01

• Audit of Institute 410.01

• Authority of Council 401.01

• Budgets of Institute 401.01; 401R.01

• Dues 450.01-.03

• Fiscal Year 460.01; 460R.01

• Implementing Resolutions of Council 401R.01

• Indemnification Provision 440.01

MANAGEMENT CONSULTING SERVICES

• Description of Practice 921.10-.11

MANAGEMENT CONSULTING SERVICES EXECUTIVE COMMITTEE

• Authority to Make Public Statements 360R.01

• Designation as Senior Committee 360R.01

MEETINGS, GENERAL PROVISIONS

• Quorum 530.01

• Rules of Procedure 530.01

MEETINGS OF BOARD OF DIRECTORS

• Amendment Proposals 830.01

• Quorum 530.01

MEETINGS OF COUNCIL

• Agenda Determined by Board of Directors 501.01

• Amendment Proposals 830.01

• Dates Determined by Board of Directors 501.01

• Dates of Meetings 520.01

• Election Meeting 660.01

• Elections 650.01-.02; 650R.01

• Mail Ballot in Lieu of Special Meeting 520.01

• Minutes 520.01

• Non-attendance 640.01

• Notice of Meetings 520.01

• Quorum 530.01

• Regular Meetings 520.01

• Rules of Procedure 530.01

• Special Meetings 520.01

MEETINGS OF INSTITUTE

• Council Meeting Held in Conjunction With 660.01

• Notice of Meetings 510.01

• Quorum 510.01; 530.01

• Regular Meetings 510.01

• Resolution of Membership 510.01

• Rules of Procedure 530.01

• Special Meetings 510.01

MEMBERS—See Membership

MEMBERS-AT-LARGE OF COUNCIL

• Council Members 330.01

• Elections 630.01-.02; 660.01

• Forfeiture of Office 640.01

• Nonattendance at Council Meetings 640.01

• Term of Office 630.01; 670.01

MEMBERSHIP

• Administrative Reprimand 360R.05-.07; 701.01

• Admission to Membership 220.01; 220R.02; 240.01

• Amendment Petition's Contents and Validity 810.01; 820.01

• Amendment Proposals 810.01; 820.01

• Attendance at Meetings 320.01

• Certificate—See Certificate of Membership

• Communications With 310.02

• Conditions for Retention 701.01

• Continuing Professional Education 720.01; 720R.02

• Designation as Member 250.01

• Disciplinary Sanctions—See Disciplinary Sanctions

• Disciplining of Member by Trial Board 740.01-.02; 740R.01-.04

• Dues 230.01; 450.01-.03

• Education Requirements 220.01

• Elections—See Elections

• Financial Statements of Institute 410.01

• International Associates—See International Associates

• Mail Ballot 320.01; 510.01; 610.01; 830.01

• Meetings—See Meetings of Institute

• Members Defined 210.01

• Mission of the Institute 911.01

• Nonpayment of Dues 720.01; 720R.01

• Notice of Meetings 510.01

• Objectives of Institute 101.01

• Organization—See Organization of Institute

• Positions Held Only by Members 320.01; 630.01-.02;   660.01

• Positions That May Be Held by Non-Members 320R.01-.02

• Practice-Monitoring Programs 220R.01-.02; 710.01; 710R.01; 720.01; 720R.02

• Proposals to Amend Bylaws 810.01; 830.01; 840.01

• Proposals to Amend Code of Conduct 820.01; 830.01; 840.01

• Publication of Disciplinary Action 760.01; 760R.01

• Publication of Termination of Practice-Monitoring Program Participation 760.01

• Qualifications 220.01; 220R.02

• Reinstatement—See Reinstatement of Membership

• Reports of Council Action 330.01

• Requirements for Admission 220.01; 220R.02

• Requirements for Joint Trial Board 360.01

• Requirements for Retention 230.01

• Residence for Voting Purposes 320.01

• Resignation—See Resignation

• Resolutions—See Resolutions of Membership

• Retention of Membership 230.01; 230R.04-.07

• Rights and Powers 320.01

• Settlement Agreement 360R.07

• Suspension—See Suspension of Membership

• Term Limit 670.01

• Termination—See Termination of Membership

• Unity of Profession 921.15

• Voting on Amendments 840.01

• Voting Rights 320.01

• Waiver of Dues 450.03

MILITARY SERVICE

• Dues 450.03

MINUTES OF MEETINGS

• Meetings of Council 520.01

MISSION OF THE INSTITUTE

• Advocacy 911.01

• Certificate and Licensing 911.01

• Communications 911.01

• Mission Statement 911.01

• Recruiting and Education 911.01

• Standards and Performance 911.01

N

NOMINATIONS

• Council Members 610.01; 670.01

• Duties of Committee 360.01; 610.01

• Election of Council Members 610.01; 630.01; 670.01

• Election of Members 360R.03-.04

• Election of Officers 630.01

• Floor Nominations 630.01

• Vacancies 650R.01

• Withdrawal 610R.01

NONPAYMENT OF FINANCIAL OBLIGATION

• Termination of Membership 720.01; 720R.01-.02

NOTIFICATION

• Charges Against Members 740R.03

• Disciplinary Actions 730R.05; 760.01; 760R.01

• Notice of Meetings 510.01; 520.01

O

OBJECTIVES OF INSTITUTE

• Certificate of Incorporation 101.01

• Mission Statement—See Mission of the Institute

OBJECTIVITY

• Description of Practice 921.05

OFFICERS OF INSTITUTE

• Appointed by Board of Directors 350.01

• Chairman of Board—See Chairman of Board of Directors

• Election by Council 350.01

• Election Meetings 660.01

• Election of Members 601.01

• Execution of Instruments 430.01

• Indemnification Provision 440.01

• Nominations Committee 360.01

• Organization of Institute 310.01

• Powers of Council 330.01

• President—See President of Institute

• Resolutions of Membership 320.01

• Secretary—See Secretary of Institute

• Term of Office 350R.01

• Unexpired Terms 650R.01

• Vacancies 650.01-.02; 650R.01

• Vice Chairman—See Vice Chairman of Board of Directors

• Vice President—See Vice Presidents of Institute (Appointed)

ORGANIZATION OF INSTITUTE

• Board of Directors 340.01; 340R.01

• Committees and Boards 360.01; 360R.01-.12

• Council of Institute 330.01

• General Structure 310.01-.02

• Membership 320.01

• Officers Elected by Board of Directors 350.01

• Officers Elected by Council 350.01; 350R.01-.05

P

PEER REVIEW BOARD

• Authority to Make Public Statements 360R.01

• Designation as Senior Committee 220R.01; 360R.01

• Disciplinary Action 760R.01

• Election of Members 220R.01

• Joint Trial Board 360R.11

• Practice-Monitoring Programs 710R.01

• Selection of Nominees 220R.01

PEER REVIEW COMMITTEE

• Joint Trial Board 360R.11

PEER REVIEW DIVISION

• Activities 220R.01

• Agreements With State Societies 220R.01

PERMANENT COMMITTEES, BOARDS, AND DIVISIONS

• Composition 360.01

PERSONAL FINANCIAL PLANNING EXECUTIVE COMMITTEE

• Authority to Make Public Statements 360R.01

• Designation as Senior Committee 360R.01

PRACTICE-MONITORING PROGRAMS

• Disciplinary Sanctions 220R.02

• Institute-approved 710.01; 710R.01

• Publication of Disciplinary Action 760.01

• Reinstatement of Membership    710.01; 710R.01;  720R.02

• Requirement for Membership 220.01; 220R.01-.02; 230.01

• Termination of Membership 720.01

PRACTICE OF PUBLIC ACCOUNTING

• Description 921.01-.15

• Enrollment in Practice-Monitoring Program 220R.01-.02

• Requirements for Membership 220.01; 220R.01-.02; 230.01; 230R.04-.07

PRESIDENT OF INSTITUTE

• Appointed by Board of Directors 350.01

• Duties of President 350R.04

• Powers Prescribed by Board of Directors 350.01

• Qualifications for Office 350.01

PRIVATE COMPANIES PRACTICE EXECUTIVE COMMITTEE

• Authority to Make Public Statements 360R.01

• Designation as Senior Committee 360R.01

PROFESSIONAL DEVELOPMENT—See Training and Education

PROFESSIONAL ETHICS DIVISION

• Action on Complaints 740R.02

• Action on Reinstatement 710R.01

• Action on Resignations 710R.01

• Administrative Reprimand 360R.05–.07; 740R.04

• Amendment Proposals 820.01

• Complaints Against Members 740R.01-.04

• Continuing Professional Education Prescribed 360R.05-.06

• Disciplinary Actions 730.01; 730R.01–.07; 740.01–.02; 740R.01–.04

• Failure to Cooperate 740.01–.02

• Proposals to Amend Code of Conduct 820.01

• Record of Disciplinary Actions 760R.01

• Reinstatement of Membership 750R.02

PROFESSIONAL ETHICS EXECUTIVE COMMITTEE

• Administrative Reprimand 360R.05-.07

• Authority to Make Public Statements 360R.01

• Designation as Senior Committee 360R.01

• Disciplinary Actions 730.01; 730R.01–.07

• Duties of Committee 360.01

• Interpretations and Amendments of Code 360.01

• Outcome of Investigation of Disciplinary Action 760R.01

• Qualifications for Membership 320R.01-.02

• Settlement Agreement 360R.07; 740R.04; 760R.01

PUBLIC REPRESENTATIVES

• Elected by Council 630.01

• Members of Board of Directors 320.01; 340R.01; 630.01-.02

PUBLIC STATEMENTS

• Authority to Issue 360R.02

Q

QUORUM

• Meetings of Boards of Directors 530.01

• Meetings of Council 530.01

• Meetings of Institute 530.01

R

REINSTATEMENT OF MEMBERSHIP

• Application for Reinstatement 710.01; 710R.01; 720R.01-.02; 720R.04; 750R.01-.02

• Conditions and Procedures 750.01-.02

• Continuing Professional Education 720R.02

• Payment of Dues 720R.01

• Payment of Financial Obligations 720R.01

• Practice-Monitoring Programs    710.01; 710R.01;  720R.02

REPORTS

• Actions of Board of Directors 340.01

• Actions of Council 330.01

• Requirement for Membership 220.01; 220R.02; 230.01

RESEARCH

• Description of Practice 921.06

RESIGNATION

• Membership 710.01; 710R.01; 720R.03-.04

• Practice-Monitoring Review 360R.06; 710.01; 710R.01

RESOLUTIONS OF COUNCIL

• Board of Directors 340R.01

• Committees of Institute 360R.01–.12

• Disciplinary Actions 730R.01–.07

• Disciplining by Trial Board 740R.01–.04

• Election of Council Members 610R.01

• Financial Management and Controls 401R.01

• Fiscal Year 460R.01

• International Associates 260R.01

• Nonpayment of Financial Obligations 720R.01-.04

• Officers of Institute 350R.01-.05

• Publication of Disciplinary Action 760R.01

• Reinstatement of Membership 750R.01-.02

• Resignation of Membership 710R.01

• Retention of Membership 230R.04–.07

• Term Limit 670.01

• Vacancies 650R.01

RESOLUTIONS OF MEMBERSHIP

• Positions That May Be Held by Non-Members 320R.01-.02

• Rights and Powers 320.01; 510.01

RETENTION OF MEMBERSHIP—See Membership

RETROACTIVITY

• Disciplinary Sanctions 770.01

RIGHTS

• Administrative Reprimand 360R.05-.07

• Attendance at Meetings 320.01

• Designation as Members of Institute 250.01

• Resolutions 320.01

• Settlement Agreement 360R.07

• Voting—See Voting Rights

RULES OF PROCEDURE

• Meeting of Institute and Council 530.01

S

SANCTIONS—See Disciplinary Sanctions

SCOPE OF PRACTICE

• Specialization of CPAs 921.14

TERMINATION OF AFFILIATION

• International Associates 720.01

TERMINATION OF MEMBERSHIP

• Continuing Professional Education 720.01

• Criminal Conviction 730.01; 730R.02

• Disciplinary Actions 730.01; 730R.01–.07; 740.01; 740R.03

• Introduction 701.01

• Nonpayment of Financial Obligations 720.01; 720R.01-.02

• Notification by Mail 730R.01

• Practice-Monitoring Programs 720.01

• Publication of Reinstatement 750R.01

• Reinstatement 750.01; 750R.01-.02

• Reinstatement Application 720R.04

• Return of Certificate 240.01

• Voluntary 701.01

TRAINING AND EDUCATION

• Continuing Professional Education 230.01; 230R.04-.07; 720.01; 720R.02

• Description of Practice 921.06-.07

• Mission Statement of the Institute 911.01

• Reinstatement of Membership 720R.02

• Required by Ethics Division 360R.05-.06

• Requirement for Membership 220.01

• Retention of Membership 230.01; 230R.04-.07

• Termination of Membership 720.01

U

UNIFORM CPA EXAMINATION—See Examination, Uniform CPA

V

VACANCIES

• Board of Directors 650.01-.02; 650R.01

• Council of Institute 610.01; 610R.01; 650.01-.02; 650R.01

• Mail Ballot 650.01; 650R.01

• Officers of Institute 650.01-.02; 650R.01

VICE CHAIRMAN OF BOARD OF DIRECTORS

• Duties 350R.03

• Election by Council 350.01; 350R.01

• Election to Board 630.01

• Powers Prescribed by Council 350.01

• Qualifications for Office 350.01

• Term of Office 350R.01

VICE PRESIDENTS OF INSTITUTE (APPOINTED)

• Appointed by Board of Directors 350.01

• Duties Assigned by President 350.01

• Term of Office 350R.01

VOTING RIGHTS

• Amendments 830.01; 840.01

• Entitlement to Vote 320.01