AICPA Bylaws Topical Index 


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    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

    ADVOCACY

    • Mission of the Institute 911.01

    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
    • Mission Statement of the Institute 911.01
    • 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
    • Mission of the Institute 911.01

    COMPETENCE

    • Mission Statement of the Institute 911.01

    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
    • 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

    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
    • Mission of the Institute 911.01
    • 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

    MISSION OF THE INSTITUTE

    • Certificate and Licensing 911.01
    • Recruiting and Education 911.01
    • Standards and Performance 911.01

    N

    NOMINATIONS

    NONPAYMENT OF FINANCIAL OBLIGATION

    NOTIFICATION

    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
    • 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

    • Mission Statement of the Institute 911.01
    • 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




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