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.
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Board of Directors and Executive Board: |
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The TSCPA Board of Directors may make statements on behalf of the Texas Society of Certified Public Accountants at any time. |
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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.
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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: |
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They may speak only on matters directly related to their committee or task force activity. |
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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. |
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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)
Staff Liaison (Committee), Expectations of
(Excerpt from the Staff Policies and Procedures Manual)
Assignment of staff liaisons to committees is the responsibility of the executive director/CEO. The role of the staff liaison is to be well informed of TSCPA activities and policies, to advise the committee of such and to recommend and implement approved programs.
Specific committee staff liaison responsibilities include:
• Monitor changes, trends and current issues relative to the committee activities, and report on significant items at each meeting;
• Implement staff action items and programs generated by committee activity;
• Participate in discussion of committee activities;
• Recommend and seek the chair's approval of the agenda for all meetings;
• Coordinate all meeting arrangements with the TSCPA Meetings Department;
• Disseminate meeting notice at least four weeks before the meeting, if possible;
• Monitor receipt of response forms, give meal guarantees, etc.;
• Submit budgets for committee activity through TSCPA budget process;
• Monitor the cost effectiveness of programs;
• Provide committee activity report and Executive Board agenda items, if applicable, to coordinating officer prior to each Executive Board meeting;
• Take minutes at all meetings of the committee assigned, develop list of action items, and distribute to all committee members. Minutes will be distributed prior to the next meeting in the approved format without the necessity of chair's approval. Corrections or additions to minutes will be made at the next meeting;
• Maintain committee files; and
• Make all committee minutes available via the designated electronic medium. (ED/CEO:11/7/03)
Sexual Harassment Prevention and Investigation Procedure
(Excerpt from the Staff Policies and Procedures Manual)
TSCPA is committed to providing a workplace free from sexual harassment. Sexual harassment in any manner or form is expressly prohibited. All claims of sexual harassment will be promptly and thoroughly investigated. Anyone who violates TSCPA's policy is subject to disciplinary action commensurate with the severity of the offense, up to and including termination of employment or expulsion from membership.
Definitions:
Sexual harassment: Generally speaking, sexual harassment includes unwelcome touching or verbal conduct of a suggestive nature as well as requests for sexual favors. There are two types of sexual harassment.
• "Quid pro quo" sexual harassment occurs when sexual favors are requested or demanded as a condition of employment or as a basis for employment decisions affecting that employee; and
• "Hostile work environment" occurs when there is verbal or physical conduct of an offensive nature that permeates the work environment so much that it interferes with an employee's work performance and seriously affects his or her psychological well being. Conduct which may constitute a hostile work environment may include verbal sexual innuendoes, suggestive comments or jokes of a sexual nature. In addition, the display of sexually suggestive objects or pictures may contribute to a hostile work environment as well as unwanted physical contact of any kind.
Scope:
This policy applies to all TSCPA employees as well as members and spouses who are in contact with employees. Not only does the scope of this policy include the offices of the TSCPA, but also includes offsite meetings, conferences and business-related social functions.
Preventive Measures:
The following actions may constitute sexual harassment; therefore, employees and members should refrain from this type of behavior:
• Verbal sexual innuendoes;
• Suggestive comments;
• Jokes of a sexual nature (verbal, written, pictures or drawings);
• Display of sexually suggestive objects or pictures;
• Obscene gestures;
• Questions and comments concerning an individual's sexual behavior;
• Unwanted physical contact of any kind; and
• Any comment or suggestions that indicate that a sexual favor would enhance an employee's career with the organization.
Procedure:
Any individual who feels that he/she has been subjected to sexual harassment should immediately notify TSCPA by speaking to the staff director in charge of Human Resources. If the individual is not comfortable discussing the issue with that director, he or she may discuss it with the executive director/CEO. Any supervisor, manager, director or managing director who receives a complaint of sexual harassment must report it immediately to the staff director in charge of Human Resources.
An investigation of the allegations will be conducted. This investigation will include interviewing the person(s) making the complaint and the person(s) accused of the harassment, and may include others who have direct knowledge of the situation. The investigation shall be conducted in confidence with communication to members and other staff members only on a need-to-know basis.
If the investigation reveals that the complaint is valid, the company will take prompt action to stop the harassment immediately and to prevent its reoccurrence.
No adverse action shall be taken in retaliation against persons making a complaint or participating in an investigation. (EB & ED/CEO: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) |