Academic journal article Journal of Accountancy

Task Force Makes Recommendations about Council's Functions

Academic journal article Journal of Accountancy

Task Force Makes Recommendations about Council's Functions

Article excerpt

The seven-person group of AICPA members appointed in February to study the role and responsibilities of the Institute's governing body sent its findings to council in September.

As part of its analysis, the task force solicited comments from AICPA members and studied various facets of council's governance and structure, as well as that of five national professional associations it considered similar to the Institute. It also reviewed the AICPA's 1990 Report of the Special Committee on Governance and Structure and staff studies on how state societies elect their council members. At press time, council was scheduled to discuss the report at its fall meeting. Should council adopt the recommendations, it may have to change some of the Institute's bylaws and council resolutions.

Timothy O'Brien of Colorado headed the task force; other members were Theodore Flynn of Massachusetts, Lisa Germano of Virginia, Donald Gursey of California, Jeffrey Hoops of New York, Mary Kline-Cueter of Michigan and Scott Nelson of Iowa. Five of the group are current or former council members, one never served on council and one is a state society executive director.

These were the task force's recommendations:

* Council members should reaffirm their roles as leaders and trustees of the profession and should sign a statement of responsibilities upon accepting their position.

* Once council has been thoroughly briefed on an issue, has deliberated and acted on it as a body, each member should publicly uphold the view the entire council has endorsed.

* The AICPA board of directors should explore ways to provide council with more timely and comprehensive information, including both pro and con perspectives, on issues under discussion. …

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