Partido State University JUNIOR PHILIPPINE INSTITUTE OF ACCOUNTANTS Goa, Camarines Sur

CONSTITUTION AND BY-LAWS PREAMBLE We, the members of the Philippine Institute of Accountants, realizing the need for a local organization to promote and to protect the welfare and interest of accounting students, to assert a dynamic responsible student leadership, to attain a high degree of moral, social, and intellectual growth and to strengthen the common ties that binds us do hereby ordain and promulgate this constitution and by-laws. ARTICLE I NAME AND DOMICILE Section 1 Section 2 This organization shall be known as Junior Philippine Institute of Accountants, Partido State University Chapter. The domicile and principal office of this organization shall be at Partido State University, Goa, Camarines Sur.

ARTICLE II - PURPOSE AND OBJECTIVES Section 1 Section 2 Section 3 Section 4 Section 5 Section 6 To adopt such measure as maybe necessary to foster educational advancement in the field of accounting. To serve as an instrument for gradual exposure of students to actual practice of accounting and business life. To acquaint the members with the nature and activities of the Philippine Institute of Certified Public Accountant, our professional counterparts. To develop social consciousness and responsibility among its members. To promote fellowship among accounting students not only with ones campus but also among other schools. To upgrade the quality and standards of accounting students.

ARTICLE III MEMBERSHIP Section 1 Section 2 The membership of this organization shall include all students taking up Bachelor of Science in Accountancy. The membership of this organization is for a period of one semester renewable every semester. Membership will remain in force unless revoked by the majority of the Executive Board. Applicant and members will pay a membership fee amounting to P100.00 per member for the first semester and P50.00 per member for the second semester.

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ARTICLE IV RIGHTS AND DUTIES OF THE MEMBERS Section 1 The members of this organization shall have the following rights and privileges: a. The right to participate in the discussion in all meeting of the organization. b. The right to vote, to be elected and/or to be appointed to any office or position in the Junior Philippine Institute of Accountancy, provided that he/she complies with the requirements provided for. c. The right to be informed of any project and/or activities of the organization. d. The right to use the facilities of the organization as long as it is solely for an official business. The members of this organization shall have the following expressed duties and obligations: a. The duty to attend meetings whether regular or special, called upon by the Executive Board or Moderator. Absence of members during the meetings or assemblies automatically waives the right to practice or vote on issues or questions raised during the meeting or assembly. b. The duty complies with the provision of this constitution and other rules that maybe promulgated or agreed by the organization. c. The duty to vote in the assembly or question on matter which may arise therein. d. The duty to pay the membership fee and such fees that maybe due. In accordance with the official activities of the Junior Philippine Institute of Accountants. e. The duty to attend and participate actively in all activities and functions. f. The duty to comply with any other lawful requirements act by the organization. ARTICLE V THE GOVERNMENT BODY Section 1 The governing bodies of this organization shall be; a. The Assembly b. The Executive Board 1. Executive Officers 2. Year Level Representatives

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ARTICLE VI THE ASSEMBLY Section 1 Section2 The assembly shall be composed of all accredited members of this organization. The assembly shall have the sole power to elect the members of the Executive Board.

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The assembly shall convene twice every semester. The first and second General meeting of which will be held on the second week after the opening of classes and a month before the end of the semester respectively or at any convenient time, data and place designated by the Executive Board. Special sessions shall be convened at the request of the Executive Board or Executive Officer or Year Level Representatives. Notice of Assembly Notice of general or special assembly shall be determined by the VicePresident for Communication at least seven days before such meeting. The notice shall state the date, hour, and place of such assembly or meeting, also the purpose for which it is called. Quorum The quorum of any assembly of the organization shall consist of the majority composing fifty percent (50%) plus one (1) of accredited members in its absence: no business shall be done or discussed unless approved by the Executive Board or President.

ARTICLE VII THE EXECUTIVE BOARD Section 1 Section 2 Section 3 The General Management of the affairs and properties of this organization shall vested upon the Executive Board. The Executive board shall hold office for a term of one (1) year until their successors shall have been qualified or duly elected. The Executive Board shall be composed as follows: a. The Executive Officers b. Year Level Representatives Regular Meetings The Executive Board shall hold regular meetings at least twice a month at such convenient time, date and place decided upon by the Board. Special meetings of the Board shall be called at any time by the President or at the request of the majority of the Executive Board of the assembly and shall be held at such place and time as may be agreed upon. Notice of Meeting Whenever the regular or special meeting is to be held, the president shall authorized Vice-President for Communication to give the members notice by telephone, written notice or any other expeditious means. A notice of special meetings shall state the date, time and place thereon, and the purpose/s for which it is called. Quorum A quorum of any meeting of the Executive Board shall consist of the majority of its members. Unless there is a quorum, so business may be transacted. A majority of quorum shall decide on every questions or matter submitted to the Board of any meeting. Absence of members of the Executive Board automatically waives the right to participate or vote on the issue submitted to the Board at any such meeting.

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Presiding Officer The President, or his/her absence or incapacity, the Vice-President for Academic shall preside overall meeting of the Executive Board. Bothe officers will be elected by the assembly. The President shall have such other power and duties as the Executive Board may decide or prescribe, and shall also inform the Board and the members of the organization on all matters of interest to them. The Vice-President for Academics shall likewise have the power and duties as the Executive may, from time to time, prescribe. Section 9 Power In general, the board shall safeguard all properties, interest, business and transactions of the organization with full power authority to manage, direct and supervise the same its collective responsibility which includes but is not limited to the following: a. To draft and amend policies, criteria, guidelines, rules and regulations of the organization. b. To study, devise, adopt policies, criteria, and guidelines as may be necessary and convenient to carry out, effectuate and implement; and the most effective ways and most economical manner, the purposes and objectives of the organization. c. The power to impeach any officer or to suspend or expel any erring member of the organization while sitting en banc by majority of the Executive Board. Section 10 Rights The Executive Board shall enjoy the following rights: a. The right to vote during election of new set of officers. b. The right to be elected again in the organization as officer provided he passes the qualifications provided for. c. The right to resign due to the enumerated reasons below: i. He/he will shift to another course or transfer to another institution. ii. He/she failed to comply with the requirements provided for. Resignation letter must be submitted to the Executive Board and signed by the officers and advisers for approval. iii. ARTICLE VIII-THE EXECUTIVE OFFICER Section 1 The following shall be the Executive Officers who are to be elected from among the members of the Assembly. a. President b. Vice-President for Academics c. Vice-President for Non-Academics d. Vice-President for Membership e. Vice-President for Finance f. Vice-President for Audit g. Vice-President for Communication

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h. Disbursing Officer i. Executive Secretary The Officers shall hold office for one (1) year or until their successors shall have been elected and qualify.

ARTICLE IX-QUALIFICATION OF THE EXECUTIVE OFFICERS Section 1 An officer should possess the following qualification; a. He/She must be a student of Bachelor of Science in Accountancy, must be a bona fide active member and a good moral standing. b. He/She must have a grade lower than 84, the semester prior the election. In any accounting, business law, and tax subjects with a general weighted average of 2.00 in all subject taken. c. He/She must not be a President or Vice-President of any extracurricular or co-curricular organization within the campus. d. He/She can be an irregular student provided he/she can comply with the other requirements or qualifications.

ARTICLE X-DUTIES AND POWER OF OFFICERS Section 1 The President a. To be the chief executive of the organization and to supervise its affairs. b. To preside over all meetings of the Executive Board and the assembly. c. To create committee(s) and to authorize expenditure as he/she may deem necessary. d. To lead the members in carrying out the activities and in enforcing the provisions of this Constitution and By-Laws and all rules and regulation of the assembly. e. To present the school in conferences, meetings, etc. outside the school; if not, to appoint somebody to attend on his/her behalf. f. To decide on any contribution(s) pertaining or asked by the Federation. g. To perform such other duties and powers inherent to the office of the President. The Vice-President for Academics a. To perform and discharge the powers and duties of the President in the latters absence or inability. b. To supervise the implementation of the academic projects or activities like seminars, symposia, or review section before major exams. c. To coordinate with other institutions, agencies, and organizations necessary for the academic programs of the chapter.

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d. To properly motivate the members of the chapter in exercising their

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rights and duties as a bona fide members of the chapter. e. To coordinate all activities which may impair the success of the function. f. To coordinate with the committee chairpersons and submit a report to the President. The Vice-President for Non-Academics a. To supervise the implementation of non-academics projects or activities like sports fest, concert, etc. b. To imbibe the complementary role of curricular and extra-curricular activities by initiating. c. To coordinate with other institutions, agencies, or organizations necessary for non-academic programs of the chapter. d. To be the Coordinator of all Non-Academic activities of the organization and to see to it that these activities of the organization do not conflict with the important activities of other local chapters and regional organizations which may impair the success of the function. The Vice-President for Membership a. To collect and receive the membership fee from the bonafide member of the organization on behalf of the Vice-President for Finance. b. To pay the membership fee collected as required by the regional council. c. To keep complete and up-to-date list of names of all accredited members and their directories. d. To monitor the attendance of the members in the meetings/assemblies and functions called by the Executive Board. e. To keep track of the performances and degree of participation of the members in the Regional Councils activities for evaluation purposes. f. To perform all duties incidental to his/her position as may required by him/her by the President. The Executive Secretary a. To keep accurate minutes of all meetings of the assembly and of the Board and to attend the giving of notices required by those by-laws to be given. b. To be the custodian of all records, documents and papers of the chapter and to keep complete and updated list. c. To certify all records of the Chapter countersigning with the Chairperson of President.

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d. To discharge such other duties incidental to his/her position as may be required of him/or by the President. e. To perform all duties incidental to his/her position as may be required of him/or by the President. The Vice-President of Finance a. To be the official custodian of the funds and properties of the organization and to keep all the funds with the bank chosen by the Executive Board. b. To be responsible of the prompt collection of all fees and contribution from the members. c. To receive funds for in behalf of his organization as authorized by the President. d. To prepare a semestral report duly certified by the Auditor to the Executive Board and the Assembly during the first general meeting of the semester. e. To perform all duties incidental to the Office of the Treasurer (Collection) and such other duties as from time to time may be assigned to him by the Board. f. To have a petty cash fund at least five hundred pesos (P500.00).

Section 7: The Vice President for Audit a. To audit the financial report and other financial statements or documents of the treasure(s) to ensure the proper and effective administration of its assets and resources. b. To Examine and verify report statements and certify the correctness of the Treasurer(s) report before submission to the Executive Board and the Assembly. c. To advice the board regarding the financial reports of its activities. d. To perform other duties and functions this may be assigned by the President or by the Executive Board from time to time. Section 8: The Vice President for Communication a. To be responsible for publication of press release, invitations, posters and other media of information to all members pertaining to the chapter and /or persons who have been deemed necessary in the function of the chapter. b. To prepare and serve due notice of all meetings of all members of the executive board in accordance with this constitution and by-laws. c. To serve as a liaison officer between this Chapter and Other Organizations.

d. To be responsible for the proper acknowledgement of letters of appreciation and other modes of communication which are outside of those entrusted to the secretary. e. To perform each other duties which may be assigned to him/her by the President or the Board incidental to his /her office. Section 9: The Disbursing Officer a. To receive the properly discharge funds for in behalf of this organization as authorized by the president, provided, that all disbursements shall be supported by petty cash vouchers or original receipts or other supporting documents which shall be given to the Vice-President for Finance for recording purposes. b. To perform all duties incidental to his/her position as may be required of him/her by the President. ARTICLE XI ELECTIONS Section 1 Election of the Executive Officers and Year Level Representatives of this Organization shall be held on the date, time, manner, and place as decided by the Executive Board representing two-thirds (2 /3) of the majority not later than the month before the end of the second semester. On the date, time, place of election, and the candidates to the various positions of the Junior Philippine Institute of Accountants-Partido State University Chapter shall be presented to the Assembly which will be counted by the outgoing officers assisted by the Moderator(s).

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ARTICLE XII MODERATOR Section 1 The moderator shall be an accounting faculty member duly elected, appointed by the dean to hold office for a period of one year or until his/her successors shall have been duly appointed in accordance with this constitution and the policy of the school on moderating. The moderator should be an active member of the Philippine Institute of Certified Public Accountants or a former active member of JPIA. The moderator shall certify all the activities, meeting and /or functions of the Organizations.

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ARTICLE XIII VACANCY Section 1 Vacancies in the Executive Board by reason of incapacity, resignation, or impeachment shall be filled upon by appointment by the Executive Board. Vacancies by resignation. Any officer with valid reason or cause may resign from office in the Federation by a written notice submitted to the

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Executive Board. If a fixed date for resignation is indicated, such shall be effective until acted upon by the Executive Board, seven (7) days from receipt of the officers notice of resignation. Section3 Vacancies by impeachment. a. Any officer of this organization shall be removed from the office by the impeachment on any gross violation of this constitution and bylaws, internal rules of this organization, as well as the rules and regulations promulgated by the Executive Board. b. The Officers and Year Level Representatives, sitting en banc by three fourths (3/4) vote, excluding the officer in question, shall have the power of impeachment subject to the approval of the moderator. Vacancies due to failure of election: a. In case of any candidate who failed to get the required number of votes in order for him to be elected, a special election shall be called upon. b. In case there are no candidates, a special election is deemed necessary. The resigned or impeached officer shall have the duty to efficient turn over all pertinent records of the Federation within 15 days after the proclamation of his replacement.

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ARTICLE XIV GENERAL AND SPECIAL MEETINGS Section 1 Any officer or member who incurred a total of three unexcused absences in General meetings shall be subjected to disciplinary sanctions provided by the executive Board who, sitting en banc, by a vote of two-thirds (2 /3) of its member excluding the officer of representative in question. Any Officer or representative who incurs a total of six (6) absences in Special Meetings (meeting called for emergency purpose by the President or his /her representative or the moderator) calling for at least five (5) and more than twenty (20) shall be subject to disciplinary sanctions provided by the Executive Board who, sitting en banc, by a vote of two-thirds (2 /3) of its members excluding the officer of representative in question.

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ARTICLE XV COMMITTEES Section 1 The standing committees of the STANCOM are the following: a. Education and Research b. Culture and Sports Development c. Secretarial

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d. Finance e. Promotion f. Community Extension Services Committee g. Logistic Committee The standing Committee shall make and propose committee suggestions and recommendations to the Executive Board for deliberation and final decision concerning the academic life, welfare and organizational matters pertinent to the students. The standing committee shall be headed by any officer who will be assigned by the powers within the committee and represent the committee in the board. Powers and duties of the Committee Chairperson: a. To supervise and ensure the proper implementation of their respective committee's activities. b. To preside over the meetings of their respective committee. c. To conduct elections or appoint persons as may be necessary to discharge the functions of their committee after consultation with the Board. d. To coordinate their activities with the chapter. The members of Standing Committee shall be recruited by the Year Level Representatives, Assembly, or Appointed Chairperson. Function of the Standing Committee a. Education and Research i. To organized and coordinate for symposium and seminars with regards to current events and issues in the accounting profession. ii. To organize quiz and academic contests and field trips to enhance the knowledge of its members. iii. To assist on the functions of the vice-president for academics. b. Culture and Sports Development i. To organized sports fest, shows, etc. ii. To assist on the functions of the vice-president for nonacademics. c. Secretarial i. To assist in the functions of the executive secretary. ii. To keep complete names and addresses of the different members of the chapter. d. Finance i. To devise effective methods of generating funds for the chapter. ii. To assist in the collection of fees or in another functions.

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To coordinate with other committees regarding financial matters.

e. Promotion i. To perform and handle all publicity, advertisements and promotions of any activity and functions of the chapter. ii. To assist in the Functions of the Chapter. f. Community Extension Services Committee i. To organize activities like outreach programs. ii. To assist in the Functions of the Chapter. g. Committee on Elections i. To handled the elections for the Executive Board, both Executive Officers and to ensure that the elections are performed in an orderly and efficient manner. ii. To supervise and oversee the appointing of the elected Candidates position within the chapter. Section 7 The executive Board may, in its discretion, create such committee other than STANCOM as if may deem necessary, proper and/or convenient to the chapter, defining their powers and duties delegating to them such powers as may lawfully be delegated. Such shall exist for the duration of the studies and for the project and functions. They shall terminate by the direction of the president or by the completion of the work prescribed. Transitory Provisions: 1. In case of vacancy due to resignation or any other cause of any officer, the year level representative are empowered and authorized to designate from among the qualified members of the representatives to fill the unexpired term until his /her successor. 2. In case of vacancy due to resignation or any other cause of any representative, the officers are empowered and authorized to designate among the qualified members of the organization to fill the unexpired term until his /her successor has been duly elected and qualify. 3. The vice president for academics will be responsible for all activities in line with his /her functions and within the Chapter while the vice president for non-academics will be responsible for all activities in line with his /her functions and activities outside the school. 4. The president shall act as a head of the year level representatives and the overall chairperson of the STANCOM while the Vice president for Academics shall be his /her assistant.

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The executive boards as a whole shall make decisions concerning the resignation of executive officers and year level representatives as well as the expulsion and other disciplinary measure taken against the officers and members of the JPIA-PSU Chapter for violation of this constitution and the policies of the school. In the absence of the majority, the President with the approval of the Moderator may conduct official business in behalf of the organization. As assistant to any officer or committee chairperson shall be recommended by the officers upon approval of the President.

ARTICLE XVI AMENDMENTS Section 1 Section 2 The Executive Board, sitting en banc, by a majority vote, may propose any amendments to or revision of this constitution. Any amendments to or revision of this constitution shall be valid when ratified by a majority of the members of the assembly in special meeting called for a purpose, time, place, and manner of which shall be fixed by the executive board.

ARTICLE XVII EFFECTIVITY Section 1 This constitution shall take effect immediately upon its ratification by the majority of the members of the assembly in a special meeting called for the purpose and shall supersede any other constitution and all amendment thereto.