AICPA Bylaws Topical Index 


To begin your research using this index, click on one of the links below.
A  B  C  D  E  F  G  I  J  L  M  N  O  P  Q  R  S  T  U  V 

Index

A

ACCOUNTING

  • Defined as a Discipline 921.02

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

ADMISSION TO ASSOCIATION—See International Associates

ADMISSION TO MEMBERSHIP—See Membership

ADVICE TO CLIENTS

AMENDMENTS

  • Code of Professional Conduct 801.01
  • Submission to Council 830.01

AMERICAN INSTITUTE OF CPAs

  • Audit of Financial Statements 410.01
  • Designation as Members 250.01
  • Governing Body—See Council of Institute
  • 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

  • Agenda for Council Meetings 501.01
  • 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
  • Authority for Additional Expenditures 401R.01
  • Dates for Meetings of Institute 510.01
  • Execution of Instruments 430.01
  • Indemnification Provision 440.01
  • Meetings—See Meetings of Board of Directors
  • Membership of Council 330.01
  • Prescription of Committee Duties, Powers, and Procedures 360.01
  • Qualifications for Membership 320.01
  • Resolutions of Membership 320.01
  • Special Meetings of Council 520.01
  • Termination of Membership 720.01

BOARD OF EXAMINERS

  • Designation as Senior Board 360R.01
  • Method of Appointment 360.01
  • 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

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
  • Council Resolutions—See Resolutions of Council
  • Financial Management and Controls 401.01
  • Meetings of Institute and Council 501.01
  • Name and Purpose of Institute 101.01
  • Retention of Membership 230.01
  • Retroactivity of Disciplinary Sanctions 770.01
  • Termination of Membership 701.01

C

CENSURE

CERTIFICATE, CPA—See CPA Certificate

CERTIFICATE OF MEMBERSHIP

  • Dues Required for Certificate 240.01
  • Requirement for Return 240.01

CERTIFIED PUBLIC ACCOUNTANTS

  • Designation as Member 250.01

CHAIRMAN OF BOARD OF DIRECTORS

  • Attendance at Board Meetings 360.01
  • Attendance at Committee Meetings 360.01
  • Powers Prescribed by Council 350.01
  • Qualifications for Office 350.01
  • Special Meetings of Council 520.01

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
  • 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
  • Management Consulting Services Executive Committee 360R.01
  • Organization Prescribed 360.01
  • Personal Financial Planning Executive Committee 360R.01
  • Private Companies Practice Executive Committee 360R.01
  • Resolutions of Membership 320.01
  • Scope of Responsibility 360.01

COMMUNICATION

  • By Mail or in Writing 310.02
  • Electronic Notification 310.02

COMPLAINTS AGAINST MEMBERS

  • Resignation or Reinstatement 710R.01

CONDUCT, CODE OF PROFESSIONAL

  • Amendments Petition's Contents and Validity 810.01; 820.01
  • Interpretations and Amendments 360.01
  • 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
  • Appointment of Auditor 410.01
  • Composition of Council 330.01
  • Disclosures Regarding PEEC Matters 760.01
  • Dues Determination by Council 450.01
  • Election of Public Representatives 630.01
  • Execution of Instruments 430.01
  • Indemnification Provision 440.01
  • Joint Trial Board Election 360R.08
  • Meetings—See Meetings of Council
  • Members Elected to Board of Directors 340R.01
  • Notification of Nomination 610.01
  • Number of Council Members 610.01
  • Organization of Institute 310.01
  • Proportional Representations of Members 610.01
  • Publication of Termination of Practice-Monitoring Program Participation 760.01
  • Qualifications for Membership 320.01
  • Reports From Board of Directors 340.01
  • Reports to Membership 330.01
  • Resolutions of Membership 320.01
  • Selection of Council Members 330.01
  • Senior Committees Designated 360.01
  • Special Meetings of Council 520.01
  • State Society Representatives 620.01
  • Termination of International Associate Affiliation 720.01
  • Termination of Membership 720.01

COUNCIL RESOLUTIONS—See Resolutions of Council

CPA CERTIFICATE

  • Joint Trial Board Members 360.01
  • Officers Appointed by Board of Directors 350.01
  • Officers Elected by Council 350.01
  • Requirement for Membership 220.01

CPA EXAMINATION—See Examination, Uniform

CPA CRIMINAL CONVICTION

  • Disciplining of Member by Trial Board 740.01-.02

D

DIRECTORS—See Board of Directors

DISCIPLINARY ACTIONS

  • Private Companies Practice Section 220R.01

DUES

  • Required for Certification of Membership 240.01

E

EDUCATION AND TRAINING—See Training and Education

ELECTIONS

  • Chairman of Board of Directors 630.01
  • 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
  • Vice Chairman of Board of Directors 630.01

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

FINANCIAL STATEMENTS OF INSTITUTE

  • Publication for Membership 410.01

FIRM

  • Designation as Member 250.01

FISCAL PERIOD

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

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

  • Attendance at Meetings 320.01
  • Termination of Association 720.01

J

JOINT TRIAL BOARD

  • Board of Public Company Auditor’s Forum 360R.11
  • Complaints Against Members 740R.02
  • Effective Date of Decision 740R.03
  • Membership Requirements 360.01
  • Practice-Monitoring Program 360R.11
  • Publication of Disciplinary Action 760R.01
  • Publication of Reinstatement 750R.01
  • Resignation of Membership 710R.01

L

LAWSUITS—See Litigation

LIABILITIES

  • Indemnification Provision 440.02

LITIGATION

M

MAIL BALLOT

  • Resolutions of Membership 510.01
  • Voting for Council Members 610.01

MANAGEMENT

  • Implementing Resolutions of Council 401R.01
  • Indemnification Provision 440.01

MANAGEMENT CONSULTING SERVICES

MANAGEMENT CONSULTING SERVICES EXECUTIVE COMMITTEE

  • Authority to Make Public Statements 360R.01
  • Designation as Senior Committee 360R.01

MEETINGS, GENERAL PROVISIONS

MEETINGS OF BOARD OF DIRECTORS

MEETINGS OF COUNCIL

  • Agenda Determined by Board of Directors 501.01
  • Dates Determined by Board of Directors 501.01
  • Mail Ballot in Lieu of Special Meeting 520.01

MEETINGS OF INSTITUTE

  • Council Meeting Held in Conjunction With 660.01
  • Resolution of Membership 510.01

MEMBERS—See Membership

MEMBERS-AT-LARGE OF COUNCIL

  • Nonattendance at Council Meetings 640.01

MEMBERSHIP

  • Attendance at Meetings 320.01
  • Certificate—See Certificate of Membership
  • Conditions for Retention 701.01
  • Designation as Member 250.01
  • Disciplinary Sanctions—See Disciplinary Sanctions
  • Education Requirements 220.01
  • Elections—See Elections
  • Financial Statements of Institute 410.01
  • International Associates—See International Associates
  • Meetings—See Meetings of Institute
  • Objectives of Institute 101.01
  • Organization—See Organization of Institute
  • Positions That May Be Held by Non-Members 320R.01-.02
  • Publication of Termination of Practice-Monitoring Program Participation 760.01
  • Reinstatement—See Reinstatement of Membership
  • Reports of Council Action 330.01
  • 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
  • Suspension—See Suspension of Membership
  • Termination—See Termination of Membership

MILITARY SERVICE

MINUTES OF MEETINGS

N

NOMINATIONS

NONPAYMENT OF FINANCIAL OBLIGATION

NOTIFICATION

O

OBJECTIVES OF INSTITUTE

  • Certificate of Incorporation 101.01

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
  • Execution of Instruments 430.01
  • Indemnification Provision 440.01
  • Nominations Committee 360.01
  • Organization of Institute 310.01
  • President—See President of Institute
  • Resolutions of Membership 320.01
  • Secretary—See Secretary of Institute
  • Vice Chairman—See Vice Chairman of Board of Directors
  • Vice President—See Vice Presidents of Institute (Appointed)

ORGANIZATION OF INSTITUTE

  • Officers Elected by Board of Directors 350.01

P

PEER REVIEW BOARD

  • Authority to Make Public Statements 360R.01
  • Practice-Monitoring Programs 710R.01

PEER REVIEW COMMITTEE

PEER REVIEW DIVISION

  • Agreements With State Societies 220R.01

PERMANENT COMMITTEES, BOARDS, AND DIVISIONS

PERSONAL FINANCIAL PLANNING EXECUTIVE COMMITTEE

  • Authority to Make Public Statements 360R.01
  • Designation as Senior Committee 360R.01

PRACTICE-MONITORING PROGRAMS

  • Publication of Disciplinary Action 760.01
  • Termination of Membership 720.01

PRACTICE OF PUBLIC ACCOUNTING

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

PRESIDENT OF INSTITUTE

  • Appointed by Board of Directors 350.01
  • 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

  • Continuing Professional Education Prescribed 360R.05-.06
  • Proposals to Amend Code of Conduct 820.01
  • Record of Disciplinary Actions 760R.01
  • Reinstatement of Membership 750R.02

PROFESSIONAL ETHICS EXECUTIVE COMMITTEE

  • Authority to Make Public Statements 360R.01
  • Designation as Senior Committee 360R.01
  • Interpretations and Amendments of Code 360.01
  • Outcome of Investigation of Disciplinary Action 760R.01

PUBLIC REPRESENTATIVES

PUBLIC STATEMENTS

Q

QUORUM

  • Meetings of Boards of Directors 530.01
  • Meetings of Institute 530.01

R

REINSTATEMENT OF MEMBERSHIP

  • Continuing Professional Education 720R.02
  • Payment of Financial Obligations 720R.01

REPORTS

  • Actions of Board of Directors 340.01

RESEARCH

  • Description of Practice 921.06

RESIGNATION

RESOLUTIONS OF COUNCIL

  • Election of Council Members 610R.01
  • Financial Management and Controls 401R.01
  • Publication of Disciplinary Action 760R.01
  • Resignation of Membership 710R.01

RESOLUTIONS OF MEMBERSHIP

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

RETENTION OF MEMBERSHIP—See Membership

RETROACTIVITY

  • Disciplinary Sanctions 770.01

RIGHTS

  • Attendance at Meetings 320.01
  • Designation as Members of Institute 250.01
  • 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
  • Practice-Monitoring Programs 720.01
  • Publication of Reinstatement 750R.01
  • Reinstatement Application 720R.04
  • Return of Certificate 240.01

TRAINING AND EDUCATION

  • Reinstatement of Membership 720R.02
  • Requirement for Membership 220.01
  • Termination of Membership 720.01

U

UNIFORM CPA EXAMINATION—See Examination, Uniform CPA

V

VACANCIES

VICE CHAIRMAN OF BOARD OF DIRECTORS

  • Powers Prescribed by Council 350.01
  • Qualifications for Office 350.01

VICE PRESIDENTS OF INSTITUTE (APPOINTED)

  • Appointed by Board of Directors 350.01
  • Duties Assigned by President 350.01

VOTING RIGHTS




A A A


 
Copyright © 2006-2016 American Institute of CPAs.