policies of the TSCPA board of directors
1. Membership, concurrent
Membership in the Society is contingent upon concurrent membership in one of its Chapters EXCEPT that Chapter membership is not compulsory for non-resident members, retired and inactive members.
Adopted 1985, 1991 and 1992
Bylaws references: Section 2.7
Council
Policy references: Numbers 7 through 10 and 24
2. Membership, reinstatement after resignation
Members who tender a resignation, and recant such resignation prior to acceptance by the Board of Directors, may be reinstated by payment of prorated annual dues.
Members whose tendered resignation has been accepted by the Board of Directors may be reinstated by payment of prorated annual dues plus an admission fee of $20.
Members whose resignation has been accepted by the Board of Directors and who apply for reinstatement during a later fiscal year may be reinstated by payment of prorated annual dues and an admission fee of $20, subject to approval by the appropriate Chapter.
Adopted September 27, 1985
Bylaws references: Section 2.6 and
2.7
Council Policy references: Numbers 2 and 5 through 10
3. Membership, reinstatement after termination
After being suspended for non-payment of dues but before being terminated by the Board of Directors, a member may be reinstated upon payment of the amount outstanding plus a late payment of $20. The late payment fee may be waived at the discretion of the treasurer.
After membership is terminated by the Board of Directors and reinstatement is requested by application during a subsequent fiscal year, a member may be reinstated by payment of prorated annual dues plus an admission fee of $20, subject to approval by the appropriate Chapter.
Adopted September 27, 1985
Bylaws references: Section 2.6 and
2.7
Council Policy references: Numbers 2 and 5 through 10
4. Financial, chart of accounts
A standard chart of accounts developed by the Finance Committee shall be the chart of accounts used by the Society and each of its Chapters. Such standard chart of accounts shall become a part of and be filed with these policies.
Adopted September 27, 1985
Bylaws references: Section 3.2, 3.5.2 and
7
Council Policy references: None
The firm of certified public accountants appointed by the Council to express an opinion on the combined financial statements of the Society and its Chapters shall also express an opinion on the financial statements of the Educational & Memorial Foundation and prepare the appropriate annual tax returns of both organizations.
Adopted September 27, 1985
Bylaws references: Sections 3.2 and
3.7
Council Policy references: None
The authority granted the President and CEO by Council Policy 19 is interpreted to require the President and CEO to enter into contracts in the name of the Society for the routine operation of the Society. Committee activity is a routine operation of the Society. Therefore, no contract shall be entered into in the name of the Society by committees except those authorized by the Council or Board of Directors. This policy shall be communicated annually to all committees by the Chair-Elect.
Adopted December 5, 1986
Bylaws references: Section 3.6
Council
Policy references: Number 19
TSCPA Bylaws Section 2.3 shall be interpreted to require the possession of a valid and unrevoked CPA certificate as a qualification for continuation of fellow membership in the Society.
Adopted September 20, 1991
Bylaws references: Section 2.3
Council
Policy references: None
8. Member’s travel reimbursement
Travel expenses incurred by members of committees and the Board of Directors in performing their duties as such will be reimbursed provided such reimbursement has been specifically authorized in the budget and is requested within 30 days. In no event, however, will requests for reimbursement be honored for meetings during a fiscal year if submitted more than 30 days after the close of that fiscal year which ends on March 31. All airfares are to be coach class and every effort should be made to take advantage of reduced fares. Members attending Society committee meetings may request reimbursement for mileage expense at the current IRS rate, provided such expense is not reimbursed by his/her firm or company. However, travel expenses incurred to attend the annual Leadership Conference are not reimbursed by TSCPA.
Out of state travel expenses, hotel accommodations and meals for committee members may be reimbursed only when incurred in connection with attendance at national or regional meetings arranged specifically for state society representatives to discuss subjects related to that committee.
Travel expenses for committee members generally will not qualify for reimbursement when incurred in connection with national and regional conferences qualifying for CPE credit. All other out of state travel expenses will be reimbursed in accordance with TSCPA Council Policy 28 (Member’s Travel Reimbursement).
Adopted November 19, 1999
Bylaws references: None
Council Policy
references: Number 28
Committee member appointments are for a one-year term. Members who make a positive contribution to the committee will be automatically submitted to the incoming Chair-Elect during the appointment process for an additional one-year term. In general, a member may not serve on a committee for more than three consecutive years unless the member is subsequently appointed chairman of the committee. A committee chairman normally serves for three one-year terms regardless of prior service as a committee member. Members who rotate off must sit out for one-year before reapplying for committee appointment. All appointed committee members and chairmen shall serve at the pleasure of the Chair.
A minimum (if available) of two new members will be added to a committee each year in order to give more members an opportunity to be involved in committee work.
The Chair should consider gender, geographic and ethnic diversity when appointments are made.
Adopted November 17, 2000
Bylaws references: Section 3.5
Council
Policy references: None
The above guidelines may be altered at the discretion of the chairwhere he/she deems it in the best interest of the Society.
Note: For a copy of the Standard Chart of Accounts, please contact the Society office.