Academic journal article Journal of Accountancy

Official Releases: Revisions to Council Resolutions

Academic journal article Journal of Accountancy

Official Releases: Revisions to Council Resolutions

Article excerpt

Revisions to AICPA Council Resolutions

At its fall 2003 meeting (October 20-22), the AICPA Council adopted the revisions, set forth below, to the implementing resolutions under bylaw, section 3.2.5 and bylaw section 3.6. The revisions to the resolution trader bylaw section 3.2.3 will add non-CPA members to Else Auditing Standards Board and the Accounting Standards Executive Committee. The revisions to the resolution under section 3.6 add references to the Employee Benefit Plans Audit Quality Center Executive Committee and the Government Audit Quality Center Executive Committee. In addition, due to the restructuring and replacement of the SEC Practice Section, references to the Center for Public Company Audit Firms Executive Committee have been substituted for references to the SEC Practice Section Executive Committee in the resolution. [New language is underlined: deletions are struck through.]

IMPLEMENTING RESOLUTION UNDER SECTION 3.2.5: Certain Positions to Be Held Only by Members [BL Section 320R]

Resolved:

.01 That pursuant to bylaw section 3.2.5, persons who are not Institute members may be appointed to the following senior or permanent committees or boards:

* Board of Examiners

* Professional Ethics Executive Committee

* Auditing Standards Board

* Accounting Standards Executive Committee

IMPLEMENTING RESOLUTIONS UNDER SECTION 3.6: Committees [BL Section 360R]

Resolved:

.01 (1) That the following be designed as senior committees and boards:

* Accounting and review services committee

* Accounting standards executive committee

* Assurance services executive committee

* Auditing standards board

* Board of examiners

* Center for public company audit firms executive committee

* Continuing professional education board of management

* Employee benefit plans audit quality center executive committee

* Government audit quality center executive committee

* Information technology executive committee

* Management consulting services executive committee

* Peer review board

* Personal financial planning executive committee

* Private companies practice executive committee

* Professional ethics executive committee

* SEC practice section executive committee

* Tax executive committee

and further

. …

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