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Policies and Procedures
Speaking Out for TSCPA
One of the expressed goals of the Texas Society is to
speak on behalf of its members when such action is in
the best interest of its members and serves the cause
of certified public accountants in Texas, as well as the
public interest.
Presentation of the Texas Society's views on appropriate
matters to the American Institute of Certified Public
Accountants, to the business community, to the media,
to the Texas Legislature and U.S. Congress, to state and
federal agencies, to standard-setting bodies, or to the
public at large is an essential part of a program of service
and meaningful communications. However, it can be an effective
part only when carried out in an orderly manner consistent
with a clearly stated policy.
The purpose of this statement is to clarify the authority
and responsibility of individuals or groups in expressing
such opinions while they are associated in an official
capacity with the Texas Society of Certified Public Accountants.
Speaking out refers to any statement, written or oral,
which (i) purports to express an opinion on any matter
by a member or employee of the Texas Society in such member's
or employee's capacity as a representative of the Texas
Society, or (ii) is set forth as the position of CPAs
in Texas.
Speaking out does NOT refer to factual statements (articles,
interviews, speeches, etc.) that address technical accounting
or tax issues, provided the statements are not presented
as the opinion of the Texas Society of CPAs.
Nothing in this policy statement is intended to limit
or preclude normal and routine correspondence of the TSCPA
Board of Directors, committees, chapters, chapter committees,
member sections and staff. Nor is this statement intended
to restrict any individual from expressing his or her
personal views; however, anyone holding a position of
leadership in TSCPA should recognize the probability that
his or her personal views might be considered an official
position.
| Board of Directors
and Executive Board: |
| 1. |
The TSCPA Board of Directors may make statements
on behalf of the Texas Society of Certified Public
Accountants at any time. |
| 2. |
The Executive Board may make or authorize a statement
on behalf of the TSCPA when critical timing or other
conditions make it impractical to await action of
the Board of Directors. |
Chairman and Executive Director/CEO:
The chairman has authority to prepare responses to matters
requiring a prompt reply. Furthermore, the chairman may
delegate this authority as to any single matter to any
member or the executive director/CEO of the Texas Society
whenever the chairman believes such person has the requisite
professional expertise and skills to speak out on such
matter. However, the person to whom the chairman has delegated
authority to speak out should endeavor to discuss the
matter with the members of the Executive Board whenever
possible.
Committees and Task Forces:
Committee and task force chairs may speak on behalf of their respective committee or task force subject to the following conditions: |
| 1. |
They may speak only on matters directly related to their committee or task force activity. |
| 2. |
A committee or task force statement must be approved by a two thirds majority of its constituency or membership by either of the following: (a) by a two thirds majority of members present in person or by proxy at a committee, section or task force meeting; or (b) by mail ballot or e-mail ballot if approved by two thirds of the votes. |
| 3. |
The committee or task force statement must make clear that it is being presented only on behalf of the related group and not on behalf of the Society. Expression of views may take the form of: discussion papers; articles for publications; comments to AICPA entities of interest to the steering committee, committee or task force; press releases; conversations with other public or private media; or presentations to legislatures or other regulatory bodies. The following disclaimer must accompany any verbal or written expression: "The views expressed herein are written on behalf of the [issuing body] of the Texas Society of CPAs. The [committee or task force] has been authorized by the Texas Society of CPAs' Board of Directors to submit comments on matters of interest to the [committee or task force] membership. The views expressed in this statement/document have not been approved by the Texas Society of CPAs' Board of Directors or Executive Board and, therefore, should not be construed as representing the views or policy of the Texas Society of CPAs."
(EB:11/11/06) |
Strategic Planning Process
The Strategic Plan provides TSCPA with an approved
direction for achieving its Mission. TSCPA’s Bylaws,
Article XVII recognizes the role of the Strategic
Plan within the organization as well as the responsibility
of the Executive Board to recommend, approve, oversee,
evaluate and report on status of the Strategic Plan.
The Strategic Planning Committee monitors progress in
achieving the objectives of the plan. The Committee recommends
Strategic Plan changes to the Executive Board
for its approval. (EB:11/7/03)
Task Forces
Certain circumstances may dictate that a short-term objective
of the Society would best be accomplished within the structure
of a task force. A task force will be sunset when a specific
job is accomplished and will not require staff support
unless approved by the executive director/CEO.
The Executive Board has the sole authority to designate
and charge task forces, or it may choose to delegate some
authority to specific officers, committees, or staff.
(EB:8/09/02)
Treasurer, Responsibilities
of
The treasurer shall oversee the funds, accounts and fiscal affairs of the Society and its related entities (not including chapters), subject to direction or review by the Executive Board or Board of Directors. The treasurer shall furnish such reports and statements as the Executive Board or the Board of Directors may direct. In the event the treasurer is temporarily unable or unwilling to act, the Executive Board may designate an acting treasurer.
It shall be the duty of the treasurer to:
- Serve as an officer of TSCPA;
- Serve as a member of the Board of Directors;
- Chair the Finance Committee;
- Serve on the Audit Committee;
- Serve on the CPE Advisory Board;
- Provide a comprehensive financial report of TSCPA’s financial condition and operating results at both the Midyear Board of Directors Meeting and the Annual Meeting of the Society;
- Serve as a member of the Compensation Committee;
- Serve as a member of the Executive Board and assume other duties as delegated by the chairman, Executive Board or Board of Directors;
- Serve as treasurer of the CPE Foundation, TSCPA;
- Serve as Trustee for the TSCPA Insurance Trust;
- Provide oversight regarding administration of the budget and present the financial statements with explanation of budget variances to the Executive Board and Board of Directors;
- Approve the expense reports of the executive director/CEO;
- Coordinate with the appropriate TSCPA staff in financial matters;
- Bring to the attention of the Executive Board, on a timely basis, anticipated deviations from the Board of Directors approved budget. (Additional approvals may be necessary if expenditures will exceed the budgeted amounts in accordance with the Budgetary Controls Policy.) (EB: 11/11/06)
Treasurer-elect, Responsibilities
of
The treasurer elect will become familiar with all financial reporting of all entities of the Society.
The treasurer-elect will:
- Serve on the Board of Directors;
- Serve on the Executive Board;
- Serve on the Finance Committee;
- Serve on the Compensation Committee;
- Serve on the Audit Committee (non-voting; ex-officio);
- Serve on the CPE Advisory Board;
- Serve on the Strategic Planning Committee;
- Serve as Trustee for the TSCPA Insurance Trust; and
- Submit a proposed annual budget to the incoming Board of Directors for approval during the Annual Meeting of Members.
The treasurer elect will present the budget to the Finance Committee for its recommendations prior to presentation to the incoming Executive Board for final revisions and approval.
The budget then will be presented to the Board of Directors for approval during the Annual Meeting.
(EB:8/09/02)
Treasurer-elect Nominee,
Responsibilities of
The treasurer-elect nominee serves on the Compensation Committee and the Finance Committee. (EB:6/19/98)
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