|
Nominations Committee
Purpose
Nominate candidates for officers of the Society and
other offices as directed by the Board of Directors
and the Executive Board. |
| 1. |
As prescribed by the Bylaws, this committee
nominates candidates for the officers of the Society,
at-large Executive Board members, members-at-large
of the Board of Directors, and members of the Committee
on Nominations. The Committee also shall recommend
candidates for consideration as members from Texas
to serve on the Council of the American Institute
of Certified Public Accountants (AICPA), including
the designated AICPA Council member of Texas. |
| Responsibilities |
| 2. |
Nominations for all positions shall be based
on the following factors: |
| |
| a. |
Consideration of all relevant factors, including
the demographics of Society membership; and |
| b. |
Consideration of candidates' ability to best
perceive and advance the interests of the Society. |
|
| 3. |
The activities of the committee shall include, among
other matters, the following: |
| |
| a. |
Address inquiries to officers, directors,
chapter presidents, and other members, inviting
suggestions for nominations. |
| b. |
Meet as a committee one or more times prior
to the midyear meeting of the Board of Directors
to determine nominations to be for elections at the midyear meeting. |
| c. |
Nominate candidates to fill any position for
which the Nominations Committee nominates candidates
and which may be vacated during the year. |
|
| 4. |
For additional information, refer to "Nominations
Guidelines" in the Volunteer Policies and
Procedures Manual. |
Reference to Bylaws
Article VIII (3), Article IX (BOD:6/19/98)
Nonprofit Organizations
Conference Committee
Purpose
Plan and execute an annual continuing education conference
for CPAs within this industry.
|
| Responsibilities |
| 1. |
Select topics for the conference. |
| 2. |
Identify and select speakers with TSCPA staff assistance
for each topic. |
| 3. |
Contact and verbally confirm selected speakers. |
| 4. |
Recommend dates and locations in coordination with
TSCPA staff and CPE calendar. |
| 5. |
Assist TSCPA staff with registration. |
| 6. |
Introduce the speakers and moderate the meeting. |
| 7. |
Review conference and committee budget prepared
by TSCPA staff liaison. |
| 8. |
Assist as needed in identification of topics for
development of new course modules and conferences
in the appropriate curriculum. |
Composition
Given the specialized nature of the conference, this committee
may include several ex-officio industry members. (Nominal
Change Group: 11/03)
Peer Assistance Committee
Purpose
Inform Texas CPAs and accounting students about chemical
dependency and depression problems, and study their incidence
in Texas. Motivate affected CPAs to seek help, and assist
in their recovery.
| Responsibilities |
| 1. |
Broaden the Peer Assistance Network's exposure to
Society membership via articles, personal stories
and advertisements in Today's CPA and local
chapter newsletters. |
| 2. |
Promote more involvement of network volunteers in
TSCPA peer assistance committees (state and local). |
| 3. |
Identify support needs of CPAs in relation to personal
recovery. Make recommendations to TSCPA leadership
and the Texas State Board of Public Accountancy to
provide such support and maintain the integrity of
the CPA designation. |
| 4. |
Recruit CPAs in recovery for involvement in the
Peer Assistance Network by personal contact. |
| 5. |
Disseminate recovery literature to CPAs through
the workplace. |
| 6. |
Influence legislation to establish a link with
the Texas State Board of Public Accountancy providing
for confidential assistance and monitoring of impaired
CPAs.
(Peer Assistance Committee,
with ratification by ED/CEO:10/5/98) |
Peer Review Committee
Purpose
Administer the Peer Review Program according to the requirements of the American Institute of Certified Public Accountants and the Texas State Board of Public Accountancy, respectively.
| 1. |
Oversee the administration of the AICPA Peer Review Program for firms enrolled in the AICPA Peer Review Program whose main offices are located in Texas. |
| 2. |
With assistance from the TSCPA staff, recommend budgets and fee structures to carry out the review program. |
| 3. |
Serve as the report acceptance committee for peer reviews whose specific responsibility is defined in the AICPA’s Standards for Performing and Reporting on Peer Reviews.” |
| 4. |
Suggest TSCPA’s policy for execution of the Peer Review Program. (EB: 1/22/04) |
Composition
Committee: The committee consists of a minimum of eighteen to a maximum of twenty-four members, including the chairman, vice-chairman, and report acceptance body chairmen. Members are appointed through the standard TSCPA process with criteria based on standards established by the AICPA Peer Review Board.
Each member of the committee charged with the responsibility for acceptance of reviews should meet the qualifications of a committee member listed in AICPA's "Standards for Performing and Reporting on Peer Reviews" (Standards), Paragraph 128.
A majority of the committee members and the chairman charged with the responsibility for acceptance of reviews and/or administering the Program within the administering entity should possess the qualifications required of a system review team captain (See, Standards, Paragraphs 129 and 130, respectively.)
Any member of the Society's or AICPA Ethics Committee or a member of any state board of accountancy or other regulatory agency or an individual performing enforcement related work for any of the above is prohibited from serving as a member of the Peer Review Committee.
Members will be appointed to a three year term on the committee and are eligible for two additional three year terms, without a break in service, subject to annual appointments. A member may be re-appointed after a break in service for two additional three year terms. The chairman will be appointed to serve a two year term subject to annual appointments and after a break in service can be re-appointed as chairman for an additional two year term. A vice chairman will be appointed annually and ordinarily will succeed the chairman.
Subcommittee: Members are selected by committee chair. Current subcommittees include: Executive, Reviewer Evaluation and Corrective Action. (EB: 1/26/2006)
Professional Ethics Committee
| Responsibilities |
| 1. |
Promote understanding of and voluntary compliance
with the TSCPA Code of Professional Ethics. |
| |
| a. |
Assist TSCPA members in evaluating their responsibilities
to the public, their clients, their employers,
and regulatory authorities, and communicate
such responsibilities to targeted audiences.
|
| b. |
Monitor legislative, regulatory, and policy-making
bodies for developments and changes in professional
ethics, and develop comments and recommendations
that represent the interest of the TSCPA members.
|
| c. |
Maintain liaison with representatives of selected
standard-setting bodies and groups who share
common interests. |
| d. |
Review complaints concerning the ethical behavior
of Texas Society members and act upon such complaints
in accordance with the Joint Ethics Enforcement
Program (JEEP) specified in the contractual
agreement between the TSCPA and the AICPA. |
| e. |
Communicate committee activities and professional
ethics information and issues to TSCPA membership
through Society and chapter publications, TSCPA's
home page and other communications vehicles.
|
|
| 2. |
Study and develop TSCPA commentary on proposed AICPA
and Texas State Board of Public Accountancy rules
and to any interpretations and rulings to their respective
codes of professional conduct. |
Composition
- Committee: Members-at-large are appointed through
the standard TSCPA process with criteria based on area
of practice, experience, and geographic representation.
- Subcommittees: Members selected by committee chair.
Current subcommittees: Enforcement Subcommittee, and
Communications and Education Subcommittee.
(EB:11/7/03)
Professional Standards
Committee
Purpose
The objective of the committee is to respond to exposure drafts of proposed accounting and auditing standards, rules and regulations issued by the FASB, the GASB, the FASAB, the SEC, the AICPA (including those pertaining to ethics), the OMB, the GAO and any other accounting and auditing standard setting bodies that have an impact on the practice of accountancy in Texas. It is responsible for all phases of the response process including identifying exposure drafts to be responded to, assigning responsibility to draft comment letters, monitoring the progress of projects, establishing standards of quality and clearance and assuring that those standards are met. It is also responsible for disseminating to members information about new standards and issues regarding compliance with existing standards.
Composition
The committee consists of at least eighteen members, including the chairperson, plus any qualified staff function members, each of whom is either a partner or manager in a public practice firm, a controller or higher financial accounting officer of an organization in industry or government, or a professor in an accounting department of an accredited college or university. Members' backgrounds include extensive experience in the application of accounting and reporting standards.
Members can serve up to three consecutive one-year terms on the committee at the pleasure of the TSCPA chairperson with the advice of the committee chairperson. Members' terms are staggered with one-third of the members, excluding the chairperson, being ineligible for re-appointment each year.
(EB: 11/11/06)
Relations with Educational
Institutions Committee Purpose
To promote an accounting education process, both at the
high school and college/university levels, that will meet
the ever-changing needs of the accounting profession.
| Responsibilities
|
| 1. |
Provide opportunities for members of the academic
community to interact with professionals in accounting
careers. |
| 2. |
Recognize and reward outstanding accounting educators
on an annual basis. |
| 3. |
Present the annual TSCPA Accounting Education Conference. |
| |
| a. |
Conference planning will be completed by the
Accounting Education Conference Subcommittee.
|
| b. |
This subcommittee will consist of not more
than 10 members. |
| c. |
At least one subcommittee member must represent
the Accounting Education Foundation. |
|
| 4. |
Identify and provide materials to appropriate trade
shows, seminars, conventions and other meetings of
educational professionals.
(EB:
11/7/03) |
| 
