Nominations Committee
Committee roster
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Purpose
Nominate candidates for officers of the Society and other offices as directed by the Board of Directors and the Executive Board.
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1.
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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).
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Responsibilities
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2.
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Nominations for all positions shall be based on the following factors:
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a.
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Consideration of all relevant factors, including the demographics of Society membership; and
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b.
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Consideration of candidates' ability to best perceive and advance the interests of the Society.
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3.
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The activities of the committee shall include, among other matters, the following:
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a.
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Address inquiries to officers, directors, chapter presidents, and other members, inviting suggestions for nominations.
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b.
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Meet as a committee one or more times prior to the midyear meeting of the Board of Directors to determine nominations for elections.
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Nominate candidates to fill any position for which the Nominations Committee nominates candidates and which may be vacated during the year.
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4.
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For additional information, refer to "Nominations Guidelines" in the Volunteer Policies and Procedures Manual.
(EB: 8/25/06)(EB: 8/21/09)
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Reference to Bylaws
Article VIII (3), Article IX (BOD:6/19/98)
Nonprofit Organizations Conference Committee
Committee roster
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Purpose
Plan and execute an annual continuing education conference for CPAs within this industry.
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Responsibilities
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1.
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Select topics for the conference.
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2.
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Identify and select speakers with TSCPA staff assistance for each topic.
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3.
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Contact and verbally confirm selected speakers.
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4.
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Recommend dates and locations in coordination with TSCPA staff and CPE calendar.
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5.
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Assist TSCPA staff with registration.
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6.
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Introduce the speakers and moderate the meeting.
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7.
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Review conference and committee budget prepared by TSCPA staff liaison.
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8.
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Assist as needed in identification of topics for development of new course modules and conferences in the appropriate curriculum.
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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
Committee roster
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.
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Responsibilities
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1.
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Broaden the Peer Assistance Network's exposure to Society membership via articles, personal stories and advertisements in Today's CPA and local chapter newsletters.
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2.
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Promote more involvement of network volunteers in TSCPA peer assistance committees (state and local).
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3.
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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.
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4.
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Recruit CPAs in recovery for involvement in the Peer Assistance Network by personal contact.
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Disseminate recovery literature to CPAs through the workplace.
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6.
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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)
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Peer Review Committee
Committee roster
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.
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1.
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Oversee the administration of the AICPA Peer Review Program for firms enrolled in the AICPA Peer Review Program and TSCPA Peer Review Program whose main offices are located in Texas.
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2.
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With assistance from the TSCPA staff, recommend budgets and fee structures to carry out the review program. |
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3.
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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.”
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4.
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Suggest TSCPA’s policy for execution of the Peer Review Program (EB: 1/22/04)
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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 132.
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 132 and 136, 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 with the understanding that the member may be reappointed for additional three-year terms if his/her record of involvement and participation has been commendable. The chairman will be appointed to serve a two-year term subject to annual appointments and can be reappointed as chairman for an additional two-year term. A vice chairman will be appointed annually and ordinarily will succeed the chairman.
Vacancies may occur during the year due to resignation, lack of participation, or the need for more volunteers or a particular expertise to execute the work of the committee. These vacancies may be filled by the committee chairman with input from the Director of Peer Review, Executive Director and TSCPA Chairman.
Subcommittee: Members are selected by committee chair. Current subcommittees include: Executive and Reviewer Evaluation (EB: 1/26/2006; EB: 1/26/09)
Professional Ethics Committee
Committee roster
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Responsibilities
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1.
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Promote understanding of and voluntary compliance with the TSCPA Code of Professional Ethics.
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a.
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Assist TSCPA members in evaluating their responsibilities to the public, their clients, their employers, and regulatory authorities, and communicate such responsibilities to targeted audiences.
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b.
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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.
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c.
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Maintain liaison with representatives of selected standard-setting bodies and groups who share common interests.
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d.
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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.
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e.
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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.
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2.
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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.
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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
Committee roster
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 serve one-year terms on the committee at the pleasure of the TSCPA Chairman with advice of the Professional Committee chair and staff liaison.
(EB: 08/23/13)
Relations with Educational Institutions Committee
Committee roster
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.
Build and maintain alliances with educational institutions for hte purpose of exchanging ideas of mutal interest and concern and initiating collaborative efforts. Explore issues and make recommendations regarding the specific needs of members in education focusing on enhancing hte professional careers of these members.
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Responsibilities
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1.
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Provide opportunities for members of the academic community to interact with professionals in accounting careers.
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2.
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Recognize and reward outstanding accounting educators on an annual basis.
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3.
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Present the annual TSCPA Accounting Education Conference.
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a.
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Conference planning will be completed by the Accounting Education Conference Subcommittee.
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b.
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At least one subcommittee member must represent the Accounting Education Foundation.
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4.
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Review and recommend strategies for communicating with educational institutions and members in education.
(EB: 11/7/2008)
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