AICPA Bylaws and Implementing Resolutions of Council
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AICPA Bylaws and Implementing Resolutions of Council

2 years ago · 555.3 KB Download

The bylaws of the American Institute of Certified Public Accountants (AICPA) and the resolutions of the AICPA’s governing Council set out how the organization is governed and structured, its operations, how its affairs are regulated, and support the organization and its purposes. The AICPA’s purposes are described in section 101 of the bylaws as follows:

  • Connect and unite Certified Public Accountants (CPAs) in the U.S.;

  • Promote and maintain high professional standards of practice;

  • Assist in the maintenance of standards for entry to the profession;

  • Promote the interests of CPAs;

  • Develop and improve accounting education; and

  • Encourage cordial relationships between CPAs and professional accountants in other countries.

This download includes the AICPA’s Bylaws and Implementing Resolutions of the AICPA’s governing Council, including

  • Definitions

  • 100 Name and Purpose

  • 200 Admission to, and Retention of, Membership and Association

  • 300 Organization and Procedure

  • 400 Financial Management and Controls

  • 500 Meetings of the Institute and the Council

  • 600 Election of Council, Board of Directors, and Officers of the Institute

  • 700 Termination of Membership and Disciplinary Sanctions

  • 800 Amendments

  • 900 General

  • Topical Index

All AICPA members are obligated to abide by the bylaws and resolutions of Council. In addition to the AICPA bylaws and resolutions of Council, which detail matters including governance, and operations of the organization, as well as member qualifications and the rights, duties and responsibilities of AICPA members, AICPA members are obligated to abide by the AICPA Code of Professional Conduct.

Download the AICPA Bylaws and Implementing Resolutions of Council

File name: aicpabylaws.pdf

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