Ficpa Atlantic Chapter 2010-2011 Operations Manual

2010-2011
Florida Institute of Certified Public Accountants Atlantic Chapter

Last revision date: Tuesday, June 08, 2010

Table of Contents

I. Introduction .......................................................................................................... 7
Forward ............................................................................................................ 9
Message from the President .......................................................................... 10
Goals 2010‐2011 ............................................................................................ 11
FICPA Mission Statement ............................................................................... 13
Atlantic Chapter Supplemental Mission Statement ....................................... 14
II. Organization ....................................................................................................... 15
The Institute ................................................................................................... 16
Regions ........................................................................................................... 17
Chapters ......................................................................................................... 18
Organizational Chart ...................................................................................... 19
III. Duties ................................................................................................................ 21
Duties of our Regional Representative ........................................................... 23
President ........................................................................................................ 26
President‐elect (Program Chairperson) .......................................................... 28
Secretary ........................................................................................................ 30
Treasurer ........................................................................................................ 32
CPE Chapter Liaison (VP & CPE Committee Chairperson) .............................. 33
Nominations Committee Chairperson ............................................................ 34
Membership Committee Chairperson ............................................................ 35
Legislation Committee Chairperson ............................................................... 37
CPE Seminar Chairperson ............................................................................... 39
Sponsorship Chairperson ............................................................................... 41
Social Event Chairperson ................................................................................ 42

Registration Chairperson ................................................................................ 43
Young CPAs Chairperson ................................................................................ 44
Education Chairperson ................................................................................... 45
Education Task Force Chairperson ................................................................. 47
Volunteer Chairperson ................................................................................... 48
Public Relations (PR) /Media Chairperson ...................................................... 49
Directors ......................................................................................................... 50
FAU Accounting Students Association (ASA) Liaison ...................................... 51
IV. Resources .......................................................................................................... 53
2010‐2011 Contact Information FICPA Atlantic Chapter ................................ 55
Important Institute Contacts .......................................................................... 57
Board Meeting Dates 2010/2011 ................................................................... 59
CPE Program Dates 2010/2011 ...................................................................... 60
Services available from Administrative Offices .............................................. 61
Chapter Mailing Service ................................................................................. 62
Electronic Chapter Meeting Notices ............................................................... 64
CPE Reporting Guide ...................................................................................... 66
Chapter CPE Information – Timeliness is Vital ............................................... 68
CPE Guidelines ................................................................................................ 70
Sample CPE Course Outline ............................................................................ 74
Parlimentary procedure guide ....................................................................... 75
Email and member information policy ........................................................... 81
Past Presidents List & Contact Information .................................................... 85
Election Procedures ........................................................................................ 90
Installation Ceremony Procedures ................................................................. 91
Chapter Officers Installation Language (short version) .................................. 95
V. Bylaws ................................................................................................................ 97
Institute Articles of Organization ................................................................... 99

Institute Bylaws ............................................................................................ 106
Atlantic Chapter Bylaws ............................................................................... 118

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I. Introduction


I. Introduction
Forward

The FICPA Atlantic Chapter Operations Manual 2010‐2011 is a tool made available
to Chapter Officers and Directors. Many people have contributed to the
development of this manual and deserve special thanks.

The expectation is this manual will evolve with future administrations and needs
of the Chapter. Improvements are encouraged; please make recommended
changes in writing and submit to the Secretary. If discussion is required before
making a revision, the Secretary will make the item a topic on the next board
meeting agenda.

FICPA Atlantic Chapter Operations Manual (Revision 6.8.2010) 9

I. Introduction

Message from the President

I am so proud to serve as President of the FICPA Atlantic Chapter for the
upcoming 2010‐2011 year. My pledge is to work with each of you and support
you in our efforts to serve the CPA community.

This year presents many challenges and opportunities. To stay relevant we will
need to continue to serve our members better and in more ways than we have in
the past. As a board, we have set out an ambitious and innovative agenda to
accomplish this goal.

Through our collective efforts, I believe we will create a significant impact in the
following areas on behalf of the entire CPA community:

CPE/Member Service – to provide interesting and relevant continuing education
programs and venues to advance our members’ professional development

Education – to support and cooperate with our area schools and universities, to
raise funds for scholarships for young aspiring accounting students and make a
special effort to leverage our efforts through the Coulter matching grant

Community Involvement – to encourage our members to contribute to the
community through participation in the Financial Literacy Program and the
Annual Breast Cancer Walk

The following pages include an addendum listing the Atlantic Chapter’s specific,
measurable goals, as reviewed by our Board of Directors. Our mission is to
accomplish these goals, and as a result, serve the members of the FICPA Atlantic
Chapter. I look forward to working with each of you for what promises to be an
exciting and successful year.

Sincerely,

John A. Makris, CPA/PFS
President, 2010‐2011

I. Introduction

Goals 2010‐2011
Goal #1: Serve and involve broader cross‐section of members in the chapter
meetings and events.

Action:
1. Provide CPE that is relevant and interesting to our members.
2. Grow interest in young upcoming CPAs.
3. Provide new venues for meetings.

Assigned Responsibility:
1. Noah Rubin, Speaker Chair
2. Lena Parenyak, Young CPA Chair
3. Special Events Committee

Measures of Success:
1. Hold 2 morning CPE meeting in the Fall 2010
2. Maintain or increase attendance at dinner meetings
3. Hold President/Student Night with 2nd Annual Past Pres. “Roundtable”
4. Involve young CPAs in at least one special event/increase attendance
at meetings

Goal #2: Maximize fundraising potential for the FICPA Education
Foundation/Coulter Matching grant.

Action:
1. Establish Ed Foundation Task Force to explore the potential for an Atlantic
Chapter fundraiser and identify the appropriate resources.
2. Promote participation in fundraising events.
3. Promote event sponsorships

1. Michael Bloom/Ira Herschbein, Ed Task Force
2. Devon Falcone, Sponsorship Committee
3. Special Events Committee


I. Introduction
Measures of Success:
1. Increased Atlantic Chapter involvement with Ed Foundation fundraisers
2. Establish an Atlantic Chapter fundraising event
3. Increase sponsorship dollars

Goal #3: Succession Planning

Action:
1. Promote benefits of volunteerism for professional development to member
firms
2. Recruit volunteers
3. Assign/match volunteers to events, committees and the board.

1. Board of Directors
2. Barbara Stone, Volunteer Committee

Measure of Success:
1. Increase number of firms supporting the chapter through volunteers,
speakers, sponsorships, etc.
2. Increase in number of volunteers serving on committees
3. Establishment of volunteer data bank

Goal #4: To Promote CPA participation community support projects

Action:
1. Promote the Financial Literacy for Teens project
2. Promote participation in the Annual Breast Cancer Walk

1. Lynn Fedoriw/Lena Parenyak, Cancer Walk Committee
2. Mary Walsh, Education Committee

Measure of Success:
1. Conduct 2 Financial Literacy for Teens seminars
2. Increase number of cancer walk participants and dollars raised

I. Introduction

FICPA Mission Statement

We serve the diverse needs of our members; enhance their competency and
professionalism; support professional standards; promote the value of our
members and advocate on behalf of the profession.

WHAT WE VALUE
 Members, who are the reason for our existence
 The respect and recognition of the CPA designation
 Our volunteers and staff
 Integrity, competency and ethics
 Collaboration through trusted relationships
 Promotion and facilitation of life‐long learning
 Acting as trusted stewards of our members’ investments
 Dedication to continued membership growth
 Fostering leadership development
 Communicating actively with our stakeholders
 Building on diversity as an ongoing commitment
 Being a leader in actively pursuing regulatory and legislative reform
 Involvement in our communities as trusted financial advisors


I. Introduction

Atlantic Chapter Supplemental Mission Statement

To carry on the mission of the Institute while maintaining as a priority, the needs
and concerns of local chapter members by bridging the gap between them and
Institute leaders.

II. Organization

II. Organization
The Institute

The Florida Institute of CPAs (FICPA or the “Institute”) is the premier professional
organization representing Florida Certified Public Accountants. Founded in 1905,
the FICPA has been working to advance the accounting profession in Florida for
more than 100 years. The FICPA now has more than 19,000 members.

The FICPA serves its members needs at a local level through its 27 chapters across
Florida. These chapters are further grouped into six geographical regions. Each
region and the chapters within that region hold and promote programming of
local interest and provide a conduit for communication with the FICPA leadership.
Each of these chapters has its own set of elected officers, consisting of a
president, president‐elect, secretary and treasurer.

Regional and local chapter members also provide locally elected representatives
to serve on the FICPA Board of Governors. The 36‐member Board of Governors,
the governing body of the FICPA, is made up of six regional representatives, 19
members‐at‐large, the three most recent past presidents and the eight members
of the Executive Committee. The Executive Committee is made up of the FICPA
president, president‐elect, five vice‐presidents and the Executive Director, who
serves as the secretary‐treasurer. Each of these officers, with the exception of the
Executive Director, serves a one‐year term that runs from July 1 to June 30.

In addition to the chapter and board officers, the FICPA has dozens of
committees, Sections and task forces which have steering committees assigned to
provide leadership for these targeted groups.

The Institute is headquartered in Tallahassee Florida and daily operations are led
by the Executive Director, Kathryn B. Anderson who supervises an employee staff.


II. Organization
Regions
The Institute is organized into six regions shown below:

Region 1
Emerald Coast
Miracle Strip
Tallahassee
West Florida

Region 2
Jacksonville
Mid‐Florida
North Central Florida
St. Johns River

Region 3 Region 4
Gulf Coast Brevard County
North Suncoast Central Florida
Southwest Florida Polk County
Sandspur Volusia County
Suncoast
West Coast

Region 5 Region 6
Atlantic Miami‐Dade
Broward County Florida Keys
Palm Beach Gold Coast
Sailfish Miami‐Downtown
South Dade chapters

II. Organization
Chapters

The FICPA serves its members needs at a local level through its 27 chapters across
Florida. Chapters hold and promote programming of local interest and provide a
conduit for communication with the FICPA leadership. Each chapter has its own
set of elected officers, consisting of a president, president‐elect, secretary and
treasurer.

The chapters are an integral part of the FICPA. They are the mediums by which
members of the accounting profession in an area may become acquainted,
exchange views and work through the organization for the benefit of the
profession.

Chapters can provide programs of technical meetings for the exchange of
experiences and opinions and for consideration of problems and interest to CPAs.
The main purpose of a chapter is to advance the profession and its members
through professional meetings. Funds of the Institute (used for these purposes)
are trustee funds of the entire membership and should be conserved with due
regard for their use to advance professional goals rather than for special purposes
or social entertainment.

The good of the profession as a whole should be the ultimate purpose of the use
of Institute funds. Local chapters are organized in such places in the state and
with such minimum number of members and such powers and privileges as
granted by the Board of Governors and the FICPA Bylaws. No local chapter shall
have or exercise any power except as authorized by the FICPA Bylaws and shall at
all times be subject to the general supervision and direction of the FICPA Board of
Governors.


II. Organization
Organizational Chart
OFFICERS
John A. Makris
Chapter President 2010/2011
Noah Rubin Patti‐Ann Dressback David Thorsen Adam Ziffer

President‐Elect Treasurer Secretary VP & CPE Liason

DIRECTORS, COMMITTEE CHAIRS & COMMITTEE MEMBERS
Jonathan Gouthro
Noah Rubin (PE) Devon Falcone (D) (IPP) Mike Bloom (PP) Adam Ziffer (VP)
Program Chair Sponsorship Chair Nominations Chair ED Taskforce Chair CPE Committee
Ira Herschbein (PP)
Jim Barnett Noah Rubin (PE) Michael Bloom (PP)
Co‐Chair
Jill Brickel (PP); Jim
Patti‐Ann Dresback Barbara Stone (PP)
Barnett (PP)
Arthur Levine;
Howard Isaacs
Adam Ziffer
Noah Rubin; David

Thorson

Arthur Levine (D) Barbara Stone (PP) Mary Walsh (D) Lena Parenyak (D)
Membership Chair Volunteer Chair PR/Media Chair Education Chair Young CPAs Chair
Tiffany Ingraham Patti‐Ann Dresback

Howard Isaacs (D) Lynn Fedoriw (D)
Registration Chair Legislative Chair Social Event Chair Breast Cancer Walk Jim Barnett (D)
Lena Parenyak (CC)



III. Duties


III. Duties
Duties of our Regional Representative

The primary responsibility of the Regional Representatives is to encourage
regional cooperation and coordinate the affairs of the chapters within a given
region of the FICPA. Regional Representatives assist the chapters in attaining their
goals and encourage members to become more active in the FICPA. They fulfill an
overall filtering role in the communications and feedback system of the FICPA.
They assist the president and the FICPA in committee assignments, committee
appointments, etc.

To this end, Regional Representatives’ specific duties include, among other things,
the following:

• Act as a liaison between the chapters in the region and the Board of
Governors of the FICPA.

• Act as liaison on all issues between the Board of Governors and the
chapters.

• Attend Board of Governors Retreat.

• Attend all Board of Governors meetings.

• Attend Committee Days (July).

• Attend all Chapter Operations and Membership Committee meetings.

• Attend and help staff the FICPA booth at the annual accounting shows
(Orlando and Fort Lauderdale).

• Attend Board of Accountancy meetings to support the FICPA, as well as to
learn how the Board functions.

• Ensure that proper and timely notification, to encourage participation, is
made to all chapter presidents within the region regarding:

 Chapter Officers Leadership Conference

III. Duties
 Regional Meetings
 Other meetings to be held in the region

• Chapter Officers Leadership Conference
 Present one session for each of the breakout sessions:
 Officer function
 Chapters by size
 Chapters by region

• Attendance at chapter meetings

 Attend at least one chapter meeting of each chapter in the region
annually.
 Attend the chapter planning meeting of each chapter in the region.

• FICPA reporting requirements —

 Coordinate with FICPA staff to ensure that the following reports are
being timely and properly filed by the chapters:
o Financial
o CPE
o Goal Setting
o Nominations

• FICPA presidential visits

 Meet and transport to meeting
 Brief the president regarding the following:
o Officers of the chapter
o Activities of the chapter
o Insight into the chapter operations

• Chapter Excellence Award

 Monitor activities of all chapters in the region, including:
o Planning and goal setting
o Chapter activities

III. Duties
o Regional and state activities
o Chapter reporting activities
o Chapter membership
o Innovation

• Assist with annual installation of chapter officers (if requested).

• Assist chapters in the organization of Joint Regional Meetings.

• Plan for your successor.


III. Duties
President

The president is the chief elected officer of the chapter.

Duties:

1) Presides over all meetings (chapter and board of directors) and is responsible
for all chapter operations.

a) Each chapter must have a minimum of five meetings during the year, with
one meeting (in April or May) pre‐set for the election of chapter officers.

b) All chapter officers attend the Chapter Officers Leadership Conference in
May or June before their terms begin in July.

2) Calls for and conducts meetings of the chapter’s board of directors (the board
includes president, president‐elect, CPE Liaison representative, secretary,
treasurer and additional elected members).

a) Please note: A president must call a board of directors meeting if three
officers submit a request in writing.

b) Finalize chapter budget in cooperation with the board of directors.

3) Appoints chapter committee chairs and members.

a) The chapter president may appoint committees deemed desirable.

b) The chapter standing committees* are as follows:

i) Membership Committee

ii) Legislation Committee

iii) CPE Committee

4) Supervises and coordinates activities of all officers and committees.

III. Duties

5) Coordinates chapter activities with the statewide activities of the FICPA.
a) Attends Chapter Officers Leadership Conference in May or June as
incoming president.

b) Files chapter activities report of previous year’s activities by June 30 as
outgoing president.

6) Works closely with the staff of the FICPA administrative offices and the
Regional Representative.

a) Schedules a date during the months from July through December for the
FICPA president to visit the local chapter. This should be done as soon as
possible, as scheduling is done on a first‐come, first‐served basis. After a
date is confirmed, send a letter to the FICPA president and the Regional
Representative providing details of the meeting. Also, send a copy to the
administrative offices.

b) Schedule dates in September, October or November to have an Educational
Foundation trustee present scholarship checks to recipients in the chapter
area.

c) Develop a speakers’ bureau in the chapter.

d) Use the Institute’s mailing list and services to notify members of meetings
or other chapter events.

e) In February, all chapter presidents are requested to provide input for
statewide committee appointments.

f) Participate in election of Regional Representative.

7) Furnish any assistance or information requested by the FICPA administrative
offices, Board of Governors or Executive Committee.

*Descriptions for all of these committees are found under Standing Chapter
Committees (Article XI, Section 3, Model Chapter Bylaws).

III. Duties
President‐elect (Program Chairperson)

The president‐elect acts in the absence or inability of the president to serve and
carries on all functions of the president. The president‐elect should familiarize
himself or herself with the duties and responsibilities of the president in the event
of the president’s absence or inability to function in the proper capacity.

Duties:

1. The president‐elect is the chair of the chapter’s committee on programs and
meetings. This is an important assignment, providing the president‐elect a chance
to appear before the group and otherwise prepare for the responsibilities to be
assumed when elected to the presidency of the chapter. The president‐elect is
responsible for making sure that each of the chapter programs (CPE Programs and
Social Events) are organized properly; in particular, this means ensuring:

a) the venue is organized and prepared for the program;

b) the speaker(s) are organized for the event;

c) food and beverage is coordinated and appropriate counts given to the
caterer;

d) sponsors are organized and their needs taken care of;

e) registration is taken care of;

f) audio visual equipment is in place

g) attendee materials are in place.

In order to achieve these tasks, it is expected that the President‐elect supervise
various committees and act as the liaison between those committees responsible
for the above tasks. Ultimately, it is the responsibility of the President‐elect to
make sure that each detail has been tended to.


III. Duties
2. The president‐elect serves as the chapter liaison to the FICPA regarding its
ongoing public relations activities.


III. Duties
Secretary

Duties:

1. The chapter secretary is to keep the minutes of chapter meetings and meetings
of the chapter’s board of directors. This job is of particular importance to the
FICPA, as it gives the administrative offices staff an indication of any assistance a
chapter may need to accomplish its goals.

a) Minutes of each meeting must be forwarded to the FICPA administrative
offices within 30 days of the meeting.

2. Issue notices for chapter and board of directors meetings and such special
meetings as may be called.

a) After the president decides on a meeting date, the standard procedure
for the secretary is as follows:

1) Notify each member in writing at least 15 days prior to the
meeting date.

2) Be sure to include the time, date and location of the meeting.

3) If meeting notices are not handled by the FICPA administrative
offices, send a copy of the notice to the administrative offices.

3. Keep chapter members advised of elections to office, committee appointments
and other important information.

a) Nominations for chapter officers must be made by Jan. 31, preceding the
election meeting in April or May.

b) These nominations must be sent to the FICPA Secretary‐Treasurer by
March 1, and to all chapter members 30 days prior to the election meeting.

c) Please note: Any 10 public‐practice or not‐in‐public‐practice members of
a chapter may submit supplemental nominations, provided that such

III. Duties
nominations are filed with the secretary at least 20 days prior to the date of
the election of officers. Notice of such supplemental nominations shall be
mailed by the secretary to all public‐practice and not‐in‐public‐practice
members at least 10 days prior to the election of officers.

d) Election results must be included in the minutes of the election meeting
and sent to the FICPA administrative offices within 30 days of the election
meeting.

4. Handle chapter correspondence, providing copies to the administrative offices.


III. Duties
Treasurer

Duties:

1. Assist preceding year’s chapter treasurer in preparing the chapter annual
budget. The budget shall be adopted by the outgoing chapter board of directors
and submitted to the FICPA Executive Committee.

Each chapter treasurer has the responsibility to prepare and submit the
following year’s chapter budget at the end of his or her term. Submit budget
before June 30 to the FICPA administrative offices.

2. Prepare, in cooperation with the chapter president, a year‐end financial
statement to be submitted to the administrative offices as required by the FICPA
Board of Governors. Year‐end report due July 31.

Each year’s chapter treasurer is responsible for chapter records until that year’s
final financial report is complete and filed with the FICPA Secretary‐Treasurer.

(Note: This report must be received in the administrative offices prior to dues
being remitted to chapters.)

Effective July 1, 1991, all chapters will adopt the chapter uniform chart of
accounts. Chapter year‐end reports will be prepared with said chart of accounts
effective June 30, 1992. Chapters will also prepare and submit YTD financial
statements on a quarterly basis beginning July 1, 1991, with reports due to the
FICPA administrative offices 30 days after the reporting date.

3. Furnish financial statements at chapter board of directors meetings.

4. Maintain the chapter’s financial records.


III. Duties
CPE Chapter Liaison (VP & CPE Committee Chairperson)

The committee shall assist the Institute statewide committee in developing and
administering a comprehensive CPE program designed to enhance the
competence and technical knowledge of all members.

Committee Objectives

 Help organize and direct quality CPE programs of significant value to the
membership.

 Determine the membership’s educational needs and interests, and
favored scheduling and location of programs.

 Coordinate chapter programs with the Board of Accountancy CPE
accreditation requirements.

 Update the membership regarding any changes in CPE requirements.

 Participate on the FICPA CPE Chapter Liaison Committee.

Suggested Committee Tasks

 Obtain biographical information, program outline and complete chapter
notification and review form. Send to FICPA administrative offices, to
obtain necessary accreditation from the Board of Accountancy. Due
date: at least 10 days prior to program date.

Provide attendance forms or report to FICPA administrative offices no more than
10 days after the event.


III. Duties
Nominations Committee Chairperson

The nominating committee for the officers and members of the board of directors
of the chapter should be composed of the three most recent past presidents of
the chapter. The most recent past president should serve as chair.

a. If two past presidents are from the same firm, the most senior in service on
the committee should be dropped from the committee.

b. If a member declines to serve on the committee, the next most recent past
president should serve during the remainder of the normal term of the
replaced member.

c. Nominations for officers and members of the board of directors shall be
made by the nominating committee by Jan. 31 preceding the meeting at
which the elections are to take place. Notice of the nominations by the
nominating committee shall be mailed by the chapter secretary to all
members at least 30 days prior to this meeting. By March 1, this report
must be filed with the FICPA Secretary‐Treasurer.


III. Duties
Membership Committee Chairperson

The committee on new members should encourage membership in the Institute
and its chapters.


 Supply membership information to those persons eligible for
membership.

 Promote membership involvement by calling new members, welcoming
them and asking them to volunteer with the chapter.

 Identify ways to involve existing non‐participating members and
encourage them to become active.

 Determine if we are meeting member expectations as to the quality of
our CPE programs or events.

Committee Tasks

 Send “welcome” letters to all new members.

 Call new members and invite them to attend the next meeting.
Introduce yourself and act as their host at the meeting; try to introduce
them to other CPAs to make them feel welcome.

 Work with the Volunteer Committee to implement a program to
identify, contact and involve all non‐participating members in order to
determine their needs and find ways to involve them.

 Contact members who do not renew and encourage them to rejoin or
determine why they haven’t rejoined.

 Brainstorm new ideas for membership services and ways to make
members more aware of available services.


III. Duties
Maintain a simple quality survey of our CPE Speakers and other events. Tabulate
and report results to board and to secretary.


III. Duties
Legislation Committee Chairperson

The committee shall assist the FICPA State Legislative Policy Committee and
Governmental Affairs staff in carrying out the legislative activities approved by the
Institute.


 Assist members in keeping current on local and state legislative
developments.

 Assist the FICPA State Legislative Policy Committee and Governmental
Affairs Department in carrying out the legislative activities approved by
the FICPA Board of Governors.

 Encourage chapter members to serve on FICPA committees.


 Solicit ideas from chapter members concerning legislative issues.
Recommend program topics or other innovative ideas that will meet this
goal. Submit suggestions to the FICPA State Legislative Policy Committee
for consideration.

 Work with the FICPA Governmental Affairs Department to prepare
legislative updates for chapter meetings.

 Use the “FICPA NewsFlash” and Florida CPA Today magazine to inform
members about the legislative issues of the profession.

 Coordinate contacting of chapter members during session on legislative
issues as advised by the FICPA Governmental Affairs Department.

 Solicit information from chapter members on their relationships with
legislators and local politicians through the Key Person Contact Program.
Forward this information routinely to the FICPA Governmental Affairs
Department.

III. Duties

 Provide information and research on candidates seeking election to
statewide office (Florida Governor and Cabinet, Senate, and House of
Representatives). Information gathered should be given to the FICPA
Governmental Affairs Department.

Arrange a visit with local House and Senate members or a Legislative Update with
FICPA Governmental Affairs staff (1‐2 hours CPE). Select a date conducive to high
member turnout from the dates preset for the monthly meetings. E‐mail the
FICPA Governmental Affairs Department to coordinate this visit —
govaffairs@ficpa.org.


III. Duties
CPE Seminar Chairperson

The CPE Seminar committee shall be responsible for collecting, vetting and
choosing appropriate speakers for CPE seminar events. Where possible the
committee should organize seminars at least three months in advance.


 Develop a list of CPE speakers for the year;

 Plan the year’s CPE seminars to provide interesting, relevant and
appropriate content, with a focus on supplying enough hours during the
year in ethics and A&A;

 Review speaker biographies and course content for suitability;

 Co‐ordinate with sponsor committee to schedule sponsor provided CPE;

 Greet speakers on seminar day, provide food & beverage, see to their
audio‐visual needs.


 Have a planning meeting at the beginning of the year to map out a
general plan of events for the year to determine types of speakers and
programs that should be offered for the year;

 Obtain list of past speakers and maintain list of new potential speakers
to draw from;

 Evaluate effectiveness of speakers for future years;

 Arrange for audiovisual needs with the person who sets up the meeting
location.

 Update the speaker on expected attendance so there will be enough
handouts.

III. Duties

 Provide biographical information, program topic, CPE type and
qualifying hours to the chapter secretary or person handling the
meeting notice for publication in the monthly meeting notice.

 Arrange to meet the speaker and introduce him or her to the chapter
president. Also, determine if the speaker will be staying for dinner and
inform the chapter president.

Send a thank‐you letter to the speaker. Ensure that the speaker receives all
agreed‐upon reimbursements by following up with the chapter treasurer.


III. Duties
Sponsorship Chairperson

The CPE Sponsor committee shall be responsible for designing, collecting, vetting
and choosing appropriate sponsors for CPE seminar events, social events and
other chapter programs and initiatives.


 Design sponsorship program for current year;

 Develop a good mix of sponsors from different industries;

 Solicit new sponsors;

 Educate sponsors about our expectations;

 Act as liaison between our sponsors and the club leadership.


 Have a planning meeting at the beginning of the year to map out a
general sponsorship goal (based on guidance from the President) and
how to achieve it by reviewing prior year’s sponsorship program, the
participants and retention possibilities;

 Work with the CPE speaker chairperson and Social event chairperson to
determine what events will require sponsorship and what the event can
offer the sponsor, (e.g. networking opportunities, brand recognition,
speakers or a combination of these).

 Act as a liaison between sponsors and the chapter to organize their
participation in our events; e.g. provide the appropriate Chairperson(s)
with a count of sponsor participants, meal requirements, audio visual
requirements or room setup needs.

Responsible for introducing the sponsors to the President and chapter leadership
and acting as ambassador for the chapter.

III. Duties
Social Event Chairperson

The Social Event committee shall be responsible for organizing social (non‐CPE
events) for members.


 Develop a social event calendar for the year to help attract more
chapter members participation; i.e. attract members that would not
necessarily attend CPE seminars;

 Provide another venue for our sponsors to interact with our chapter
members;

 Create closer alliances with other professional groups such as the
American Bar Association, Estate Planning Council, etc. for our members
(and sponsors) to network with.


 Have a planning meeting at the beginning of the year to determine
appropriate event dates (at least four during the year) and themes or
groups that our membership may like to network with;

 Work with the Sponsorship Chairperson to integrate events with current
sponsor programs or create new sponsorship opportunities;

 Choose venue, budget (must at least break‐even), time and guest list;

Market event to the chapter membership and coordinate registration with the
Registration Chairperson.


III. Duties
Registration Chairperson

The Registration Committee shall be responsible for registration for all chapter
events.


 Maintain registration list for Chapter events;

 Keep Chapter Committees responsible for events of attendee counts
and meal selections;

 Act as a liaison between venue and chapter, providing information to
the venue regarding attendee and meal counts;

 Manage registration process at event.


 Develop or improve upon current registration processes to make event
registration more efficient and less time consuming;

 Work with volunteer committee to solicit help for managing registration
at events;

Inform venue and Committees of meal and attendance counts at least five (5)
days in advance, updating them closer to the event.


III. Duties
Young CPAs Chairperson

The Young CPAs Committee shall be responsible for promoting the benefits of
Chapter membership to our Young CPA members (age 35 and under) or potential
members and developing events that would appeal to Young CPAs.


 Solicit the involvement of Young CPAs in our Chapter and Institute;

 Find ways to provide membership value for Young CPAs;

 Organize events for Young CPAs to be able to network with other CPAs
or professionals;

 Develop a system of communication and feedback to determine what is
important to Younger CPAs.


 Plan at least two (2) Young CPA events throughout the year; these can
be social or educational in nature;

Help the volunteer committee solicit younger CPAs to serve on committees and
the Board of Directors;


III. Duties
Education Chairperson

The Education Committee shall be responsible for promoting the benefits of
Chapter membership to future CPAs, evaluating our scholarship and Educational
Foundation programs and providing outreach programs to students at the high
school and university level to promote the profession.


 Reach out to high school and university students to espouse the benefits
of choosing accounting as a profession;

 Promote the benefits of the Student FICPA membership to university
students (primarily FAU);

 Evaluate our scholarship programs and monitor the effectiveness of our
contributions to the Educational Foundation;

 Act as liaison between FAU, the Chapter and the Institute.


 Organize the “invite a student to work day” event (in the fall) to give
students an opportunity to see what a day in the life of an accountant
can be like while providing firms an opportunity to meet prospective
hires.

 Organize event(s) for Chapter members to interact with FAU accounting
students; perhaps, an opportunity for members to speak to students
about their experiences and answer any questions that students may
have;

 Implement the new “financial planning & budgeting” seminars in local
elementary schools or public libraries;

 Develop and organize a high‐school outreach event to educate students
on career paths in accounting.

III. Duties

Act as a mentor to the Accounting Students Association (ASA) FAU representative;
encourage communication between ASA and the chapter.


III. Duties
Education Task Force Chairperson

The Education Task Force will be responsible for promoting the FICPA Education
Foundation and identifying fund‐raising opportunities for the Foundation.


 Develop fund raising program to take advantage of the Coulter Foundation
matching grant which ends December 31, 2010

 Communicate the importance of the Education Foundation to the Atlantic
Chapter members

 Identify and assist in other chapter and FICPA efforts to raise funds


 Create an "Ambassadors" program

 Support the 2nd Annual Family Retreat @ Ocean Reef Club and other
existing efforts to raise money

 Work with Special Events Committee to host a President’s Day fund‐raiser

 Promote the “Jeans for Scholarship” program


III. Duties
Volunteer Chairperson

The Volunteer Committee shall be responsible for soliciting and organizing
volunteers to serve on various Chapter Committees.


 Maintain a roster of volunteers and their interests;

 Solicit new volunteers and reaffirm the commitment of existing
volunteers for the new year;

 Place volunteers with various committees based on the needs of the
chapter and interest of the volunteer;

 Monitor the effectiveness of the volunteers and solicit feedback from
Committee Chairpersons;

 Solicit the members for openings on the board of directors;

 Act as liaison between the volunteers and the chapter.


 Prepare a volunteer request form for distribution at the June meeting to
help solicit new volunteers;

 Using the membership roster and past attendance lists, create a
demographic list (e.g. active CPA regular attending member, retired
member, young CPA, public practice, private enterprise, etc);

 Sort members by demographic and make telephone calls to solicit
volunteers from a reasonable sample from each demographic.

 Promote volunteerism amongst our member firms.


III. Duties
Public Relations (PR) /Media Chairperson

The Public Relations Committee shall be responsible for public awareness of the
chapters programs and events.


 Create awareness in the public about the Atlantic Chapter in the local
community;

 Focus on our community projects and contributions to education in the
community;

 Inform our members about events and programs;

 Maintain and improve our web/internet presence.


 Prepare and maintain list of news media contacts for press statements
and announcements regarding activities of the chapter;

 Make personal contact with local news media to build a relationship for
the current year;

 Obtain login information or other information necessary to maintain our
web site;

 Update our web site as required;

Periodically (monthly) check the Atlantic Chapter page on the FICPA.org website
for the current meeting notice and to ensure other information on our pages at
FICPA.org are accurate.


III. Duties
Directors

Duties:

The directors shall assist in managing the affairs for each chapter. The board of
directors should perform the following duties:

1. Assist all officers in carrying out chapter programs and activities.

a. Implement policies set forth by the Institute, and establish guidelines
for the operation of the chapter consistent with said policies.

b. Administer the affairs of the chapter, and direct its activities and
finances in accordance with Institute policy and bylaws.

c. Control expenditures in accordance with an approved budget.

d. Oversee and coordinate the activities of all chapter committees.

2. Serve as ex‐official committee members at the direction of the chapter
president.

3. Meeting attendance: Any member of the board of directors who is absent
from three consecutive board meetings is automatically dropped from the
board. Any vacancy can be filled as set forth in Article VI, Section 3 of the
Model Chapter Bylaws.


III. Duties
FAU Accounting Students Association (ASA) Liaison

The FAU Accounting Students Association (ASA) Liaison (referred to as “FAU
Representative”) is the current ASA President or any person he/she appoints. The
FAU Representative is invited to participate in all of our Chapter meetings and
board of directors meetings at no cost to the Representative.

Our Expectations Include:

 The FAU Representative will attend our regularly scheduled breakfast board
meetings (typically first Thursday of each month 7:45am at Too Jays
Restaurant in Boca Raton) at which time, the FAU Representative will bring
the Chapter up‐to‐date on any ASA events or programs that the Chapter is
assisting with.

 The FAU Representative will solicit assistance from the Chapter on projects
of interest; in doing so, the FAU Representative will provide a clear outline
of:

o The goals of the project/event;
o How specifically the Atlantic Chapter can assist;
o Timing and method of delivery or venue.

 The Chapter will make every effort to assist the ASA upon any formal
request by the FAU Representative.

 The FAU Representative will act as the liaison to help foster better
communication between the needs and goals of both organizations.



IV. Resources


2010‐2011 Contact Information FICPA Atlantic Chapter

Name FICPA Position Firm Address City ST Zip Phone Fax Cell Email
John L. Regional Jaguszteyn & 701 East Fort Lauderdale FL 33334 (954) (954) johnjagcpa@bellsouth.net
Rencher, Jr. Representative Jagusztyn, PA Commercial 491‐ 491‐
Blvd, Suite 1065 5010
200
John A. President The Makris 7805 Beacon Boca Raton FL 33486 (561) (561) (561) jmakris@investorscapital.com
Makris Financial Sq Blvd, Ste 999‐ 999‐ 789‐
Group 201 1982 1253 4222
Noah Rubin President‐Elect Oppenheimer 4855 Boca Raton FL 33431 (561) (561) Noah.rubin@opco.com
& Co, Inc. Technology 620‐ 703‐
Way, 4th 3125 7810
Floor
Patti‐Ann Treasurer Beacon Group, 6001 Broken Boca Raton FL 33487 (561) (561) (561) pdresback@beacongroupinc.c
K. Dresback Inc, Sound Pkwy 994‐ 997‐ 441‐ om
NW #500 9994 7087 5037
David M. Secretary Caler, Donten, 505 South West Palm FL 33401 (561) (561) (954) dthorson@bellsouth.net
Thorson Levine, Porter Flagler drive, Beach 832‐ 803‐ 254‐
& Veil, PA Ste 900 9292 4660 6907
Adam CPE Liason Morrison 301 East Las Ft. Lauderdale FL 33301 (954) (954) aziffer@mbafcpa.com
Ziffer Brown Argiz & Olas Blvd, 4th 760‐ 760‐
Farra, LLP Floor 9000 4465
M. Past President Walton & 2101 NW 2nd Boca Raton FL 33431 (561) (561) (561) jon@waltoncpas.com
Jonathan (09/10); Company, Avenue, Ste 361‐ 361‐ 866‐
Gouthro Nominations CPAs PL 5 1401 1414 9519
Chair; Chapter
Operations
Committee
Michael I. Past President DeMeo, Young Boca Raton FL (561) (561) (561) mbloom@dymco.net
Bloom (08/09), ED Task & McGrath 447‐ 391‐ 715‐
Force Co‐Chair; ED 9800 8856 1110
Foundation

Name FICPA Position Firm Address City ST Zip Phone Fax Cell Email
Barbara J. Past President Mackinac 280 N Boynton Beach FL 33426 (561) (561) (561) bstone@mackbank.com
Stone (07/08); Volunteer Savings Bank Congress 736‐ 736‐ 415‐
Chair 8900 8907 0407
Devon Sponsorship Chair JD Gilbert & 350 Jim Deerfield Beach FL 33442 (954) (954) (561) devon@jdgilbert.com
Falcone Co, CPAs Moran Blvd, 419‐ 419‐ 702‐
Ste 200 1000 1040 4289
Lynn A. Director; Breast Lynn A. 11187 Sea Boca Raton FL 33498 (561) (561) (561) lfedoriwcpa@bellsouth.net
Fedoriw Cancer Walk Co‐ Fedoriw, CPA, Grass Cir 852‐ 852‐ 926‐
Chair PA 4577 4577 2268
Jim Barnett Past President Kaufman (561) (786) (561) Jbarnett@kaufmanrossin.com
(05/06) Rossin & 620‐ 470‐ 843‐
Company 1715 2615 1746
Lena Director; Young AVM LP 777 Yamato Boca Raton FL 33431 (561) (301) Lena.parenyak@avmltd.com
Parenyak CPA Chair; Breast Road, Ste 544‐ 461‐
Cancer Walk Co‐ 300 4401 6063
Chair
Mary Director; Florida 777 Glades Boca Raton FL 33431 (561) Mwalsh8@fau.edu
Walsh Educational Chair Atlantic Road 297‐
University 3248
Howard D. Director; 4667 Baldric Boca Raton FL 33428‐ (561) bighboca@bellsouth.net
Issacs Registration Chair St. 4123 482‐
5039
Arthur Director; (617) levinear@bellsouth.net
Levine Membership Chair 504‐
3454

IV. Resources
Important Institute Contacts

Michael R. Pender Jr.
President
2010‐2011
Michael R. Pender Jr. is a partner in the Sarasota firm of
Cavanaugh & Co., LLP, and is serving his fifth term on the
Executive Committee. Pender is a member of the AICPA
Council and a member of the FICPA Board of Governors,
as well as the Finance & Office Advisory Committee, the
State Tax Section and the CIRA Section. He is a Platinum Life Member of the FICPA
Educational Foundation, a Pacesetter member of the Florida CPA/PAC and the
2003 winner of the FICPA’s Public Service Award. Pender is a member of
numerous civic organizations, including Leadership Florida, the Rotary Club of
Sarasota Bay and the Boys and Girls Clubs of Sarasota County Foundation Inc.

Kathryn B. Anderson
CEO‐Executive Director
Kathy became the CEO‐Executive Director of the FICPA
on July 1, 2005. Kathy originally joined the FICPA in 1976,
and served as the Institute's Deputy Executive Director
from 1989 until 1998. She left the Institute to become
the Executive Director of the South Carolina Association
of CPAs where she served for over six years before
returning to the FICPA. She has a degree in Management
from Florida State University. Kathy also graduated from the six‐year Institute of
Organizational Management program and has been a Certified Association
Executive since 1989. She has served as president for both the Tallahassee
Society of Association Executives and the Florida Society of Association Executives
Foundation. Kathy has also been a member of the Board of Directors for CPA/SEA
and chaired the Steering Committee for the AICPA National Interchange
Conference.


IV. Resources
Mike Holland
Director of Chapter and Committee Relations
(850) 224‐2727 Ext 500


IV. Resources
Board Meeting Dates 2010/2011

Below are the board meeting dates for the 2010/2011 fiscal year. All breakfast
meetings, unless otherwise notified, will be held at Too Jays Restaurant in Boca
Raton.

Note, that according to our bylaws, any director that fails to attend three (3)
consecutive meetings may be removed from the board. You will be advised of
any changes to the schedule below.

Date Time Meeting Type
Thursday June 8, 2010 5:30pm Chapter Training Seminar
Thursday July 1, 2010 7:45am Directors Breakfast Meeting
Thursday August 5, 2010 7:45am Directors Breakfast Meeting
Thursday September 2, 2010 7:45am Directors Breakfast Meeting
Thursday October 7, 2010 7:45am Directors Breakfast Meeting
Thursday November 4, 2010 7:45am Directors Breakfast Meeting
Thursday December 2, 2010 7:45am Directors Breakfast Meeting
Thursday January 6, 2011 7:45am Directors Breakfast Meeting
Thursday February 3, 2011 5:30pm Planning Dinner Meeting
Thursday April 21, 2011 7:45am Directors Breakfast Meeting
Thursday May 5, 2011 7:45am Directors Breakfast Meeting
Thursday June 2, 2011 7:45am Directors Breakfast Meeting
Thursday June 16, 2011 5:30pm Chapter Training Seminar


IV. Resources
CPE Program Dates 2010/2011
Date Time Meeting type
Tuesday June 29, 2010 4:30pm Dinner
Tuesday July 20, 2010 4:30pm Dinner
Tuesday August 24, 2010 4:30pm Dinner

Tuesday September 14,
7:45am Breakfast
2010
Tuesday September 21,
4:30pm Dinner
2010
Tuesday October 12, 2010 7:45am Breakfast
Tuesday October 27, 2010 4:30pm Dinner
Tuesday November 23, 2010 4:30pm Dinner
Tuesday December 14, 2010 4:30pm Dinner
Tuesday January 18, 2011 4:30pm Dinner
Tuesday May 17, 2011 4:00pm Dinner
Tuesday June 21, 2011 4:30pm Dinner


IV. Resources
Services available from Administrative Offices

The FICPA administrative offices in Tallahassee offer a wide range of services for
local chapters.

Examples of these services and assistance are:

1. Printing and labeling equipment that enables the production and mailing of
chapter newsletters (via computer printed labels). The administrative offices
can save the chapter a considerable amount of money and alleviate an undue
burden of volunteer time (See the “Chapter Mailing Service” section of this
manual).

2. Provide liaison with FICPA committees in developing chapter programs and
their format, and in obtaining speakers for chapter programs.

3. Scheduling of chapter CPE programs four or more hours in length. Governing
policies are set forth in the “CPE Policy Handbook.”

4. Provide any in‐house CPE programs. Many of these programs have proven to
be extremely effective for chapter use. To order, please contact the
administrative offices.

5. Distribute timely news and information to chapters on issues affecting the
profession using the Web site and e‐mail.

6. Publicize chapter programs and activities through articles published in Florida
CPA Today.

7. Help chapters to coordinate the public‐relations activities of the FICPA in the
local area. Some of the services available include the following:

a. The offering of assistance with conceptualizing and editing press releases
pertaining to chapter news, as well as assistance with distribution of press
releases to local news media.


IV. Resources
Chapter Mailing Service

The FICPA can provide mailing services for all chapters at direct cost. Through this
service, the administrative office can save the chapters a considerable amount of
money and time. It allows chapters to mail their meeting notices, etc., without
involving an undue amount of volunteer time on behalf of the officer(s)
responsible.

To use the service, chapters should follow these steps:

1. Send to the FICPA Chapter Relations Department a “camera ready” or an
original copy of the material they wish to have printed via e‐mail, the U.S.
Post Office or through the online Meeting Wizard.

2. Allow approximately one week for the FICPA to process the mailing; and

3. Enclose a cover letter, stating the desired mail date. A desired paper color
can be indicated, however, we may need to change the color due to
availability and time constraints.

Note: Although colored ink is not available, colored paper can be used. All ink will
be black. Some photographs do not reproduce well on the FICPA printing
equipment. Therefore, we do not recommend their use. Blue ink also will not
reproduce, and signatures or writing should be in black, preferably written with a
felt tip pen.

The per copy charges for chapter mailings vary depending on the number of
sheets and impressions. The prices are as follows:

Single‐sided notice $0.18
Two‐sided notice $0.22
Three‐sided notice $0.26
Four‐sided notice $0.30
Five‐sided notice $0.34
Six‐sided notice $0.38


IV. Resources
In addition to the printing charges, chapters will be billed for actual postage
charges. Most chapters will qualify for presort rates, which is approximately $0.33
per piece. Discounted rates will be used whenever possible, or as scheduling
allows.

Chapter lists consisting of fewer than 500 names do not qualify for the postal
discounts, and will be mailed at the standard first‐class postage rate, which is
currently $0.41 per piece. Price quotations are subject to postal rate increases.
The service will be invoiced monthly for charges incurred. The invoice will be sent
to the chapter treasurer.

Payment for invoices should be on a timely basis.


IV. Resources
Electronic Chapter Meeting Notices

Chapter officers have two ways to create an electronic chapter meeting notice.
Officers may e‐mail meeting notice information directly to FICPA Chapter
Operations Department. The FICPA will then prepare and distribute the meeting
notice in plain text.

Officers may also create their own notices using the FICPA’s online meeting notice
submission wizard. This Web feature allows you to create an eye‐catching, full
color, HTML meeting announcement for your members.

Using the online wizard is easy, once you log on to the FICPA Web site
www.ficpa.org. A few details:

1. Log in using the member box on the FICPA Home page at www.ficpa.org (last
name <lastname> and member id <password>). Once you log in, the Web site will
recognize that you are a Chapter Officer and that you are authorized to submit a
meeting notice. Your name will appear in a blue welcome box.

2. Click on the link that says “Click here to access the Chapter Officer Toolkit” in
the blue welcome box.

3. Go to Chapter Meeting Notice Wizard, a Web feature that will walk you
through each step of creating and submitting your meeting notice. Find the
feature as follows:

a. Point your mouse to “Member Services” tab at the top of the FICPA
home page.

b. A drop down menu will appear. Point your mouse over the “Chapters”
item, another menu will appear.

c. Choose “Chapter Officer Tool Kit”

d. Click “Meeting Notice Wizard” from the list on the right side of the page.


IV. Resources
e. Follow the step‐by‐step directions listed there. (Note: If you forgot to log
in on the FICPA home page, the Web Site will ask you to log in now.)

4. You should be able to easily enter and edit your information for the notice.
Once you have finished entering the information, you can preview your notice,
ensuring everything appears as you intended.

After you submit the information, you may go back and edit until the point that it
has been approved for processing by the FICPA Chapter Relations Department.

To make it even easier to communicate with your Chapter members, the FICPA is
offering a Web feature that will allow authorized Chapter officers to download a
complete list of member names and contact information. After using a special
password to retrieve the Excel spreadsheet, the contact list can be downloaded
used to perform Chapter member address mail merges and/or create e‐mail lists.


IV. Resources
CPE Reporting Guide

Quick Reference Guide for Chapter Meeting CPE Approval

 Approval for CPE credit will be obtained by the FICPA Administrative Office
only after the chapter has submitted the Notification & Review Form (N&R
Form) and an Outline with Timeline for each presentation topic. This
information must be received at least 10 days prior to the presentation.
Please see attached examples.

 After the meeting/presentation the chapter must send to the FICPA
Administrative Office an attendance roster or attendance forms for all
those who attended the program within 10 days after course completion.

 If providing a roster, a single roster should be submitted for a given
meeting event. Being as most meetings involve two or three
topics/presentations, it is not necessary to submit each presentation’s
attendance roster separately.

 Whether or not advance registration is obtained, each participant should
sign in on the attendance oster and/or complete the two‐part participant’s
attendance form. If using the forms, one copy of he attendance form will be
given to the participant for the individual’s files.

 Permanent records of the meeting/presentation, including the N&R form,
outline, and attendance roster, will be maintained in the FICPA
Administrative Office. (NOTE: This does not remove the ultimate
responsibility from the individual participant, nor does it remove from the
chapter the responsibility for accuracy of attendance rosters or forms.)

 Whenever possible, a single point of contact should be established for the
chapter concerning CPE. Said contact is usually the CPE Liaison or Chapter
Secretary. Multiple contacts can be established for a given chapter so long
as the chapter clearly denotes which types of meetings each contact is
responsible for. Different types of meetings could be the regular monthly
meetings versus a series of roundtables.


IV. Resources

Points of Interest:

 The Department of Business and Professional Regulation (DBPR) assigns
CPE credit based on single whole credit hour (50 minute) blocks. Please try
to keep this in mind when setting times for your topics and speakers.

 A point to note for chapter meeting attendees: until the DBPR approves a
given presentation, CPE credit and credit type is not certain.

 Ethics presentations may be scheduled by contacting Karen Hardy,
Professional Development Coordinator, hardyk@ficpa.org. For further
questions, please feel free to contact: Michael Matthews, Director of CPE,
matthewsm@ficpa.org, or Adam Hebenthal, CPE Materials Coordinator,
hebenthala@ficpa.org


IV. Resources
Chapter CPE Information – Timeliness is Vital

The FICPA requests that each Chapter submit their monthly meeting information
in advance of the program. This allows time for the FICPA Administrative Office to
seek CPE credit on behalf of the Chapter from the Department of Business and
Professional Regulation (DBPR).

One of the challenges the FICPA Administrative Office faces is receiving the
appropriate information in advance from the Chapters. Many Chapters submit
this information after a meeting has occurred.

Unfortunately, this could result in an adverse situation for your Chapter members
if the DBPR refuses your recommended CPE credit. Below are some guidelines to
follow when submitting Chapter CPE information and an example illustrating how
your members could be impacted if the information is not timely.

Recommended Timeline and Reasoning:

 Approval for CPE credit will be obtained by the FICPA Administrative Office
only after the chapter has submitted the Notification & Review Form (N&R
Form) and an Outline with Timeline for each presentation topic.

 The N&R Form and Outline information must be received at least 10 days
prior to the presentation.

– Prior notice and possible approval before a chapter meeting occurs
may allow for the correction of any issues arising from the approval
process and prevent members from falling short of the required
hours for reporting.

 After the meeting/presentation the chapter must send to the FICPA
Administrative Office an attendance roster or attendance forms for all
those who attended the program within 10 days after course completion.

– Timeliness of capturing and recording chapter meeting information
will benefit your members and facilitate their ability to report CPE
credit hours.


IV. Resources

 If providing a roster, a single roster should be submitted for a given
meeting event. Being as most meetings involve two or three
topics/presentations, it is not necessary to submit each presentation’s
attendance roster separately.

Example Situation:

A Chapter submits the completed N&R Form and matching Outline to FICPA
Administrative Office for CPE credit approval after the meeting occurred. At this
point members have attended the presentation and believe they will receive one
hour of Accounting and Auditing (A&A) CPE credit.

The FICPA Administrative Office submits the information to the DBPR for CPE
credit approval.
Unfortunately, the DBPR determines that the presentation doesn’t qualify for
A&A credit, but should be reclassified as Technical Business credit. The result for
the attendees of the Chapter meeting is that they’ve lost one hour of A&A credit,
to be replaced by one hour of Technical Business credit. The Chapter must now
notify all attendees of the meeting about the change in CPE credit. This could
result in a possible deficiency in A&A credit hours for an attendee. If this happens
to occur in June around a CPE reporting period, it’s quite possible that the
attendees, through no fault of their own, now face penalty hours in addition to
making up the shortfall of A&A credit.

While the example above may sound unlikely, it does occur. For the benefit of
your Chapter members, please submit your CPE information in a timely manner.


IV. Resources
CPE Guidelines

The purpose of continuing professional education is to assist CPAs in maintaining
their
professional knowledge and competence. Courses selected should be relevant to
the practice of the CPA attending them, and should contribute directly to their
professional competency to practice public accounting.

There are four categories into which all acceptable subject matter for CPE credit is
classified:

1) Accounting and Auditing,
2) Technical Business,
3) Behavioral and
4) Ethics. Florida CPAs

must complete at least 20 hours in accounting and auditing and at least 4 hours in
approved ethics every two years.

The accounting and auditing category is narrowly limited to include only courses
on accounting and financial reporting subjects, professional pronouncements of
authoritative accounting principles issued by the standard‐setting bodies and
any other related subject generally classified within the accounting discipline.
Accounting and auditing subjects consist of:

1. Accounting‐related subjects or courses including, but not limited to,
financial Accounting (including current authoritative literature in generally
accepted accounting principles in the United States and the
Pronouncements of the Accounting Principles Board and the Financial
Accounting Standards Board), and accounting for specialized industries.

2. Auditing‐related subjects or courses, including, but not limited to, general
auditing theory and practice (including current authoritative literature in
generally accepted auditing standards in the United States and the
Statements on Auditing Standards promulgated by the American Institute
of Certified Public Accountants, auditing for specialized industries (including


IV. Resources
governmental auditing requirements) and audit applications to computers
and information systems.

Some additional examples of accounting and/or auditing are:

 Annual updates of accounting and/or auditing
 Assurance Services that relate to Standards for Attest Engagements
 Auditing Financial Statements, operations systems and programs
 Compilation and Review
 Financial Statement Disclosure
 Fraud Detection
 International Accounting
 Professional Pronouncements (APB, FASB, GAAP, GAAS, GASB, SAS, SSARS)
 Review of Internal and Management Controls

The technical business category is broad, including courses on taxation, general
business, and management advisory services. Technical business subjects
consist of:

1. Taxation.

2. Management services and management advisory services.

3. General business including, but not limited to, economics, business law,
production or operational systems, marketing, finance, quantitative
applications in business and business policy, and computers and
information systems without audit applications.

Some additional examples of technical business courses are:

 Accounts payable/Accounts receivable
 Budgeting and Asset Management
 Business valuation
 Computer programming or use of software package (For example ‐ Access,
Excel,


IV. Resources
 FRx, Oracle, Peachtree, PeopleSoft, PowerPoint, QuickBooks, Quicken,
Word, etc.)
 Financial planning
 Fraud Prevention
 General ledger
 Law (Business related)
 Management of an Accounting Practice
 Pension plan administration
 Personal Financial Planning
 Planning and Control Systems
 Real estate principles
 Specialized Industries (Banking, Healthcare, Insurance, etc.)
 Tax shelters and investments

The Behavioral category includes courses on oral and written communications,
the social environment of business, and administration of an accounting
practice. No more than 20 hours maximum may be reported in behavioral
subjects for each
reestablishment period. Examples of behavioral subjects are:

 Effective speaking
 Employee supervision
 Human Resources
 Leadership and motivation
 Management by objectives
 Speed reading
 Time management

Effective with the June 30, 2006 reestablishment period all licensee must take at
least four (4) hours of ethics. The provider and ethics course must be approved
by the Florida Board of Accountancy to meet this requirement. A list of
approved providers and courses can be found on www.myflorida.com. The
licensees shall attain a certificate of course completion prior to completing the
laws and rules examination.

The ethics course shall consist of:


IV. Resources

1. A review of Chapters 455 and 473, F.S., and the related administrative
rules.

2. The ethics course may include other subjects including but not limited to:
ethical onduct, core values and competencies, professional responsibility,
responsibility to clients and the public, case studies that require the
application of ethics principles, national professional standards and
interpretations, and appropriate national issues related to the practice of
accounting.

Certain types of activities DO NOT qualify for CPE credit because they are not
sufficiently related to the practice of public accounting or because they are not
structured as formal courses. The following DO NOT qualify for CPE credit:

 Authorship of books or articles
 Basic mathematics courses
 Business meetings and social functions
 Coffee breaks, meals and registration at seminars
 Committee service
 Foreign language courses
 Instructing or attending elementary accounting or courses equivalent to
elementary accounting (whole first year of accounting)
 Keyboarding

REVISED: June 2006


IV. Resources
Sample CPE Course Outline

Course Title: Assessing Internal Controls

Timeline/CPE Credit Subject
(50 Minutes) 1 hr A&A Internal Controls – Size of Government Business Matters
Small Contractor
 Pre & Post Award Accounting System Reviews
 Financial Capability Reviews
 Time card interviews and material inventory & consumption reviews
 Annual Incurred Cost Reviews
 Rate checks
 Modified Cost Accounting Standards
 Proposal Review
 Organization & Systems Description
 CPA Work

Non‐Major Contractor
 Post Award Accounting System Reviews
SAMPLE  Time card interviews and material inventory & consumption reviews
 Rate Checks
 Full Cost Accounting Standards (CAS) coverage at $50 Million with a
Disclosure Statement
 Proposal Reviews
 Internal Control Questionnaire
 CPA Work has reviews and audits

(50 Minutes) 1 hr A&A Major Contractor
 Time card interviews and material inventory & consumption reviews
 Rate Checks
 Full Cost Accounting Standards (CAS) coverage at $50 Million with a
Disclosure Statement
 Proposal Reviews
 Internal Control Questionnaire
 CPA work has major audit engagements
 Internal Control Audit Planning

Risk Assessment

Total CPE Credit (100 Minutes A&A) 2 hr A&A


IV. Resources
Parlimentary procedure guide

The term “parliamentary procedure” usually is understood to be the method of
conducting business in the manner prescribed in Robert’s Rules of Order. The
FICPA and its chapters are required to follow these rules as stated in the FICPA
Bylaws, Article XIV, Section 1.

The purpose of parliamentary procedure is to provide a method by which groups
may effectively and properly achieve their aims. “Effectively” means efficiently,
without confusion, wasted time or wasted effort. “Properly” means
democratically, suited to the sensibilities of people in a society that respects
human dignity and the rights and privilege of all.

Except in the very smallest informal committee meetings, little will be
accomplished unless the chair enforces and the membership understands the
basic principles and procedures of Robert’s Rules. A strong chair, conscientiously
and effectively applying the rules, can prevent cross‐conversations, eliminate
interruptions, and steer the discussion within the confines of the topic.

Finally, policies adopted and actions commenced by properly advanced and
carried motions will be concise, straightforward and clear.

The Core Procedure

The standard method of bringing business to the meeting for discussion and
disposition.

1. A member stands or raises his or her hand and is “recognized” by the
chair. He or she has the floor and only he or she may speak.

2. The member proposes a motion. This provides a precise statement of the
proposition before the house.

3. The motion is “seconded” by another member. Without a “second,” the
motion proceeds no further.


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4. The motion is restated by the chair to indicate it is in order and open for
discussion. Discussion now takes place, with members only speaking when
“recognized” by the chair. The chair in turn must monitor the discussion to
keep it strictly on the topic.

5. The motion is put to a vote of the group.

6. The vote is announced to indicate the decision and that the matter is
settled.

The Main Motion
Before a member rises to state “I move that …,” he or she should give some
thought to what he or she is going to say. A motion should be complete, yet
concise. It should have no ambiguities, nor incorporate several distinct matters. “I
move that we make a donation” is vague. What sum shall it be? “I move that we
donate $25 to the Boy Scouts and nothing to someone else” is really two motions
in one.

Motions
In their simplest form, motions propose some direct action by the organization.
When direct action is impossible or inadvisable, the motion may see a petition or
a recommendation or merely ask to go on record. Going on record is done by a
resolution, which is introduced by the phrase “I move the adoption of the
following resolution.”

The Total Process
In most organizations, the simple main motion procedure suffices for 95 percent
of their business. Larger, more complex organizations will treat the motion more
completely:

1. A piece of business is presented as a main motion and usually simply
discussed and voted upon.

2. The discussion may be limited or closed.

3. As it is being discussed, a motion may be postponed indefinitely,
amended, referred to a committee, postponed definitely or tabled.


IV. Resources

4. After the decision, the vote may be reconsidered or repealed.

Postpone Indefinitely
While a motion is on the floor and being discussed, a member, upon recognition,
moves that “this motion be postponed indefinitely.” The chair calls for a second,
conducts discussion and calls for a vote. If passed, the original motion is dropped.

Amend

A member moves to “amend the motion on the floor by …” After a second,
discussion shifts from the main motion to the amendment, which is discussed and
then voted on. Similarly, a member may move an amendment to the amendment
and his or her secondary amendment is discussed and voted on first. An able chair
will make sure, by effectively using his or her power to recognize or ignore
members, to prevent this amendment‐on‐amendment procedure from getting
out of hand.

In a simpler procedure, after an amendment is moved, the originator of the main
motion may accept the amendment. The discussion on the original main motion,
as amended, continues.

Refer to a Committee
With a main motion on the floor, a member may move to “refer the motion
before the house to the committee to report at our next meeting.” Upon
seconding, this subsidiary motion is discussed and voted upon. If passed, further
discussion on the main motion is ended.

Postpone Definitely
In this case, discussion on the motion is postponed to a specific future time. “I
move that the motion before the house be postponed until our next regular
meeting.” This motion may be amended to change the time, discussed, and voted
on. Once passed, the main motion becomes a general order of the day for the
new time. It cannot be considered earlier and must be on the agenda for the
given meeting. If the postponing motion also states that the business be made a
special order of the day, it must be discussed on the day and hour the postponing


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motion names. It takes a two‐thirds vote to pass a special order, and a similar
vote is needed if a member moves that a postponed main motion be considered
before the specified time.

Lay on the Table
“I move the motion be tabled” calls for a second and an immediate vote without
discussion. If passed, the main motion is removed from consideration at the
meeting and from future meetings until a motion is stated and passed that the
main motion be taken from the table.

Limit Debate
At any time during discussion a motion may be stated to limit debate for a
definite period or until a definite hour. If seconded, it is voted on without
discussion with a two‐thirds vote necessary for its passage.

Close Debate
A member may “move to close debate” or “move the previous question.” Upon
seconding an immediate vote without discussion, discussion on the main motion
ends if the closing motion attains a two‐thirds vote. The main motion is
immediately put to a vote.

Repeal
A member may attempt to repeal a previously passed motion by moving its
repeal. This motion must be seconded and discussed and becomes effective if
passed by a two‐thirds vote.

Reconsider
A member who has previously voted for a main motion that passed may later
move for its reconsideration. A motion to reconsider may be made only at the
same meeting at which the original motion passed. After seconding and
discussion, this motion passes if a majority vote in its favor. In this case, the main
motion is immediately open for further discussion and a new vote.

Recess
A motion to recess the meeting until a later time is privileged. It may be made at
any time regardless of the business on the floor. Upon seconding, it goes to an


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immediate vote with a majority affirmative necessary for passage. If passed, the
meeting immediately stops to resume at the newly specified time.

Adjourn
Upon the request of the chair, or spontaneously at any time, a member may make
a privileged motion to adjourn. No discussion is necessary. Upon seconding and a
majority vote, the meeting ends completely.

Point of Order
If a member believes that the discussion is proceeding improperly, he or she may
interrupt whoever is speaking and call out “Mr./Ms. Chair, I rise to a point of
order” or merely “Point of Order.” The chair must immediately recognize the
member, ask the member to state his or her point, and give an immediate ruling
either upholding or rejecting it. The chair then tells the interrupted speaker to
speak to the point or rules the speaker’s entire remarks as out of order and
requests the speaker to take his or her seat.

Appeal from the Decision of the Chair
If a member feels that the chair is conducting the meeting improperly, or is
responding improperly to a point of order, he or she may interrupt by asking for
an “appeal from the decision of the chair.” After seconding, the chair calls for an
immediate vote, which is carried by a bare majority.

Request for Information
At any time, a member may “rise for information” or “rise to a point of
information.” In this case, the chair, or whomever he or she asks, must give the
requested information. However, if the question is directed to the speaker on the
floor, the speaker may refuse to yield at that moment and, if the chair assents,
state that he or she will answer the question after his or her speech is ended.

Point of Privilege
A participant in a meeting has a right to be reasonably comfortable, to hear and
to be free from harassment and disturbance. A participant also has the duty to
see that his or her fellow participants have the same rights. At any time a
participant may “rise to a point of privilege,” be immediately recognized by the
chair, state his or her point and, if at all practical, have it immediately granted.


IV. Resources
The Order of Business

Under Robert’s Rules, a meeting is conducted with the following order of
business:

1. Reading of the minutes;
2. Report of standing committees (treasurer’s report comes first);
3. Report of special committees;
4. Unfinished business; and
5. New business.

Minutes
The amount of detail contained in the minutes depends on the capacity of the
secretary and the custom of the club. In any case, every motion introduced must
be recorded verbatim and the results of the vote.

Amendments must be treated similarly. Written reports by the treasurer and all
committees are formally incorporated as a part of the minutes. Depending on the
needs and customs of the organization, details of discussion may or may not also
be included.


IV. Resources
Email and member information policy

To support timely, professional Chapter member communications, the FICPA uses
its member database to provide its chapter, upon request, with two mailing list
services:

• Member mailing address labels for use in Chapter mail‐outs
• Member e‐mail addresses

The FICPA maintains a comprehensive database of member contact information
for this purpose. Member database records are continually updated as changes of
employment, mailing address, e‐mail address, etc.,
are reported.

Following are policies pertaining to each mailing list service type.

Request Chapter Member Address Labels

The FICPA membership postal mailing list is available for purchase by members
and outside groups or organizations. The Executive Committee or its designee will
determine the fees to be charged for this list.

The FICPA Administrative Office is responsible for maintaining the mailing list.
FICPA Chapters are required to obtain their individual chapter mailing lists
through the FICPA Administrative Office. Chapters may not maintain their own
membership mailing lists. Copies of all chapter mailings are to be forwarded to
the Administrative Office. Chapters are prohibited from distributing or selling
their mailing list without prior approval of the Executive Committee or its
designee.

The Executive Committee or its designee reserves the right to alter this policy
when it deems it is in the best interest of the members.

On Dec. 5, 1991, the Executive Committee agreed to allow all affiliated
corporations (i.e., the Florida CPA/PAC and the Educational Foundation) to use
the FICPA’s mailing list, as approved by the Executive
Director.


IV. Resources

Access Chapter Member E‐mail Addresses

While the FICPA continues to offer printing, postal mailings and bulk e‐mails to its
chapters for meeting notices, the FICPA is offering chapters the option of
downloading membership emails for communications to chapter members
through the FICPA Web site.

Authorized Chapter Officers are required to obtain their individual chapter
member e‐mail addresses through the FICPA Web site or FICPA Administrative
Offices. E‐mail addresses accessed from the FICPA Web site require login and
password.

ADMINISTRATIVE

The FICPA Administrative Offices are responsible for maintaining Chapter member
e‐mail address and opt‐out (exclusion) lists. To ensure compliance with Federal
Can‐Spam Act of 2003, Chapters are prohibited from maintaining, selling or
otherwise distributing member e‐mail address lists. Chapters are prohibited from
using FICPA member e‐mail lists for non‐Chapter‐related communication
purposes.

The Executive Committee, or its designee, reserves the right to alter this policy
when it deems it is in the best interest of the members.

The Federal Can‐Spam Act of 2003

On Dec. 16, 2003, President Bush signed the Controlling the Assault of Non‐
Solicited Pornography and Marketing (“CAN‐SPAM”) Act of 2003 into law. The
measures went into effect on Jan. 1, 2004 [Public Law 108‐187]. This Act
mandates inclusion of specific e‐mail disclosures and opt‐out (list exclusion)
language for certain types of e‐mail communications. Accordingly, the FICPA
requires all Chapter e‐mails to include:

• Accurate (not false or misleading) header information; including the
source, destination, routing information and originating domain name


IV. Resources
• Accurate Subject line, describing e‐mail topic and content

• Accurate information in the “from” line of the message

The following disclaimer, customized to include individual Chapter name, must
appear at the end of all messages:

The FICPA and its Chapters are providing this electronic communication
as a service to Chapter members. The FICPA is not responsible for errors,
misinterpretations, or omissions related to this Chapter communication
e‐mail.

In compliance with Federal Law, we disclose that this is a commercial e‐
mail.

To update your e‐mail address, please send an e‐mail to msc@ficpa.org
and type "E‐Mail Update" in the subject line of your message.

To unsubscribe, please forward a copy of this e‐mail to msc@ficpa.org
and type "UNSUBSCRIBE" in the subject line of the e‐mail response. Your
address will be promptly removed from your Chapter’s email list.

The <INSERT NAME> Chapter of the Florida Institute of CPAs (FICPA)
325 W. College Ave.
Tallahassee, FL 32301
Phone: (800) 342‐3197 (within Florida only) or (850) 224‐2727
Web Site: www.ficpa.org

Additional E‐Mail Procedural Requirements

The Federal Can‐Spam Act compels senders of e‐mail to comply with each opt out
request within 10 days of receipt by removing that individual from the e‐mailing
list. In light of this requirement, Chapters must obtain an updated member e‐mail


IV. Resources
list from the FICPA Web site or FICPA administrative offices shortly before
(generally within 24 hours) sending each e‐mail communication.

It should be noted that due to technology limitations, delivery of Chapter e‐mail is
not certain and therefore cannot be guaranteed by the FICPA.


IV. Resources
Past Presidents List & Contact Information

Year President Contact information
1978‐79 John S. Gleason Record Not Found
1979‐80 Walter F. Adams, III CBIZ Accounting, Tax & Advisory Services
399 NW Boca Raton Blvd
Boca Raton, FL 33432‐3794
561‐392‐7929
wadams@cbiz.com
1980‐81 Scott T. Rhine CBIZ Accounting, TAX & Advisory Services
561‐392‐7929
srhine@cbiz.com
1981‐82 Randy James 399 Mohawk Lane
Boca Raton, FL 33487
561‐999‐5966
jamesandsurman@bellsouth.net
1982‐83 R. Keith Walton Walton & Company CPAs PL
2101 NW 2nd Avenue Ste 5
561‐395‐6653
keith@waltoncpas.com
1983‐84 Lenny Geronemus Leonard A Geronemus, CPA, PA
2505 NW 2nd Ave Ste 202
561‐241‐1040
lg@geronemuscpa.com
1984‐85 Donald C. Hulse Record Not Found
1985‐86 Claire Wilson Record Not Found
1986‐87 Donald Stine Litigation Consultants Business Valuations LLC
1 E Broward Blvd 700
Ft Lauderdale, FL 33301‐1843


IV. Resources

1987‐88 Donald C. Sider Donald C. Sider Associates, PA
6751 North Federal Highway, Suite 200
561‐391‐1100
dsider@siderlaw.com
1988‐89 Arthur J. Canter Arthur J. Canter, CPA
400 S. Dixie Hwy., Ste. 322
561‐391‐4477
art@iapllc.com
1989‐90 Linda K. Johnson J D Gilbert & Company, CPAs
350 Jim Moran Boulevard, Suite 220
Deerfield Beach, FL 33442
954‐419‐1000
linda@jdgilbert.com
1990‐91 R. Edward Rowan 734 SW 7th Street
954‐564‐4568
irishred@bellsouth.net
1991‐92 John M. Lusk Franklin Templeton Investments
California Headquarters
954‐527‐7500
1992‐93 Robert J. Dreker CBIZ Accounting Tax & Advisory Services
561‐392‐7929
bdreker@cbiz.com
1993‐94 S. Howard Reed Reed & Company, Chartered
2424 N Federal Hwy Ste 200
561‐368‐9518
randy@reedcpafirm.com
1994‐95 Pamela Riccardi‐ 341 SW 2nd Street
Paschke Boca Raton, FL 33432‐4705
561‐392‐0986
pam@jdgilbert.com


IV. Resources

1995‐96 Barbara A. Sloan Dickenson, Rex & Sloan, PA
561‐391‐1900
bsloan@dmrsloan.com
1996‐97 Thomas A. Abblett Thomas A Abblett, CPA, PA
561‐994‐9424
1997‐98 Stephen A. Fattel Stephen A Fattel, CPA, PA
2200 NW Corporate Boulevard, Suite 401
561‐994‐3830
steve@fattelcpa.com
1998‐99 Randall H. Reed Reed & Company, CPAs
6751 North Federal Highway, Suite 201
561‐368‐9518
randy@reedcpafirm.com
1999‐00 Ira M. Herschbein Ira M Herschbein, CPA, PA
7777 Glades Rd Ste 209
561‐479‐0915
iracpa@bellsouth.net
2000‐01 Raymond M. Rahn R M Rahn, CPA, PA
1420 NW Boca Raton Boulevard, Suite 1
561‐392‐4330
rmrahncpa@aol.com
2001‐02 Nam H. Nguyen 1448 SW 13th Dr
561‐394‐7838
nhnguyen@edreamteam.net


IV. Resources

2002‐03 Frank Mason Frank Mason, CPA, PA
13387 Barwick Rd.
Delray Beach, FL 33445
561‐498‐7552
2003‐04 Kathryn M. Means 4347 NW 73rd Way
Coral Springs, FL 33065‐2155
954‐753‐9803
kayathome@bellsouth.net
2004‐05 Poruchisty Sheth Daszkal Bolton LLP
18691 Casandra Point Lane
561‐953‐1503
psheth@daszkalbolton.com
2005‐06 James R. Barnett 1344 Walnut Terrace
561‐361‐0503
jbarnett@kaufmanrossin.com
2006‐07 Jill Brickel Brickel & Co, PA
6001 Broken Sound Pkwy Ste 406
561‐443‐0755
jill@brickelgroup.com
2007‐08 Barbara J. Stone Mackinac Savings Bank
280 N Congress Avenue
Boynton Beach, FL 33426
(561) 736‐8900 ext 11
bjstone@mackbank.com
2008‐09 Michael I. Bloom De Meo Young McGrath
2424 N. Federal Hwy Suite 459
(561) 447‐9800 Fax: (561) 391‐8856
mbloom@dymco.net


IV. Resources

2009‐10 M. Jonathan Gouthro Walton & Company, CPAs, PL
2101 Northwest Second Ave., Suite 5
(561) 395‐6653
jon@waltoncpas.com


IV. Resources
Election Procedures

CHAPTER ELECTION LANGUAGE

EXAMPLE

Please note: A quorum must be present for the vote. A quorum is defined in Article VII, Section 1 of the
Chapter Bylaws: “Ten (10) members or five percent (5%) of the membership entitled to vote, whichever is
greater, of this Chapter present in person shall constitute a quorum for the transaction of business at any
meeting of this Chapter.”

According to Article V, Section 2 of the Chapter Bylaws, “The officers and additional elected members
shall be elected from the membership of this Chapter and approved by the membership and shall
constitute this Chapter Board of Directors.”

As noted in the [state month here] meeting notice, elections for officers for the [year] Fiscal Year are
being held tonight. The Proposed slate printed in the newsletter was nominated by the Chapter
Nomination Committee and filed with the Florida Institute of CPAs Secretary in February. The nominated
and submitted slate is as follows.

President – [state name here]
President‐Elect – [state name here]
Vice President and CPE Liaison – [state name here]
Secretary – [state name here]
Treasurer – [state name here]
Directors – [state name here]

According to Article VI, Section 5 of the Florida Institute of CPAs [state your chapter name here] Chapter
Bylaws, “Any ten Resident members of this chapter may submit supplemental nomination, provided that
such nominations be filed with the Secretary at least twenty days prior to the date of the election of
officers.

Notice of such supplemental nominations shall be mailed by the Secretary to all Resident members
(voting members) at least ten days prior to the elections of officers.”

As of [state date here], there have been no supplemental nominations to the proposed slate of Officers
mentioned above.

Since all Officers and Board members were nominated and filed in accordance with the bylaws of the
Florida Institute of CPAs and are running unopposed, I would like to present the slate of officers for a
vote. All in favor, please signify “aye.” All opposed, signify “nay.”

Please note that the slate of officers has been duly elected. I am proud to announce the Officers’ and
Board of Directors’ Slate stands as nominated. Congratulations, and please join me in welcoming and
applauding our new slate of officers! I look forward to seeing everyone at the installation ceremony.


IV. Resources
Installation Ceremony Procedures

The chapter officer installation ceremony may take many forms, depending on
the chapter, its circumstances and its leaders. The typical ceremony, however,
should include introductions of the new officers to the members (calling them up
front and mentioning their employment affiliation and other background
highlights); a charge or challenge to the officers; one to the members; and an
inspirational ending. This is a prime time for the chapter to discuss the concepts
of leadership, service and participation in a meaningful way, and to start off new
officers with a truly significant but brief ceremony that not only recognizes them,
but challenges
them as well.

Here is an outline of how the ceremony could go:

I. Introduction of ‘Master of Ceremonies’

The outgoing chapter president or some other designated officer may officiate,
OR a representative from the FICPA Executive Committee (typically the regional
vice president) may be invited to do so. The outgoing chapter president should
introduce the individual who will conduct the ceremony.

II. Recognition of Chapter and Its Accomplishments

Emphasis should be placed on the importance of chapters. The Institute is, of
course, only as strong as its chapters. Chapter participation is the key to success.
Mention should be made of current and upcoming events in the Institute and the
chapter. (At this point, the speaker could mention any specific ongoing or
completed activities or accomplishments of the chapter.)

III. Recognition of Outgoing Chapter Officers

Each outgoing officer is introduced with a statement of appreciation for the
group’s outstanding job of leadership. A call for applause concludes this section of
the ceremony.


IV. Resources

IV. Introduction of Incoming Officers

The speaker continues, “Now it is my privilege to introduce your new leaders for
the new year. In some cases these introductions will be repetitive, because some
of your officers are just moving up a notch. Here are the men/women you have
elected to serve as your officers for the next year.”

(Then introduces each person, perhaps ending with the new president, and
provides some background information on each one.)

V. Charge to the Officers
“As chapter officers, you will be recognized, honored, and respected as a person
of integrity — admired not only by your associates in the profession, but
throughout your community. With these privileges, however, come obligations.
You are expected to provide leadership, both by what you say and what you do,
for your chapter. You are to inspire, encourage and guide your chapter into
fruitful areas of activities, by example, word and deed. As you do so, you should
always be mindful of the basic FICPA objective of promoting and maintaining
higher standards in accountancy and fostering the professional well‐being and
development of its
members.”

“Do each of you accept this as your goal and promise to discharge your duties to
the best of your ability?”

(They signify assent.)

“As elected officers, each of you has specific responsibilities.”

“ ______________, your responsibility as president will include presiding at board
of
directors and chapter meetings, acting as the official representative of the
chapter, and providing leadership for programs and activities of the chapter.”

“Do you accept the privilege and responsibility to discharge your duties faithfully
and to the best of your ability?”


IV. Resources

“______________ , the president‐elect is charged with the responsibilities of
assisting
the president in his/her functions, serving in his/her absence, succeeding to the
office of the president if he/she is unable to serve, and planning activities for the
next year.”


“______________ , the vice president is charged with the responsibilities of
assisting
the president and the president‐elect in their functions, and serving in their
absence when necessary.”


“______________ , your responsibilities as secretary include being responsible for
all
records and correspondence related to the chapter. In addition, the secretary
shall prepare and distribute the official minutes of all meetings and maintain
proper records.”


“______________ , as treasurer you will be charged with the responsibilities of
implementing the financial policy and procedures of the chapter and making
appropriate financial reports to the chapter and Institute.”

“______________Do you accept the privilege and responsibility to discharge your
duties faithfully and to the best of your ability?”

VI. Charge to the Chapter Members


IV. Resources
“Members, your officers have accepted the charge to provide leadership and
encouragement for next year. Now it is up to you to provide the other necessary
ingredients: support and cooperation. I charge you — and challenge you — to
attend meetings and invite other chapter members and guests to come with you.
Accept committee and special project assignments; communicate ideas,
constructive criticism, and general encouragement to these officers; and follow
through on the projects as necessary. Generally, work with care to make the
concept of
“Together We Are Something” come true in the chapter.”

“Don’t be wreckers, be builders. If you do, the edifice of your chapter will rise
impressively, not only in our association, but throughout your community.”

“I ask your commitment at this point. I ask all members who will accept the
‘builder’ role to assist and work with their officers this year to stand with them.”

VII. Introduction of New President

“Thank you. Be seated. I’d like to ask your new president to end this installation
with a few introductory remarks as he/she starts his/her year.” (New president
then speaks.)

His or her remarks could end the ceremony, or he or she, or someone else, could
end the ceremony with prayer.


IV. Resources
Chapter Officers Installation Language (short version)

This shortened Officer Installation Ceremony is designed to install all officers at
one time. Incoming officers should stand together in front of the membership
during this ceremony.

“As chapter officers, you are expected to provide leadership, both by what you
say and what you do, for your chapter. You are to inspire, encourage and guide
your chapter into fruitful areas of activities, by example, word and deed. As you
do so, you should always be mindful of the basic FICPA objective of promoting
and maintaining higher standards in accountancy and fostering the professional
well‐being and development of its members.”

“Do each of you accept this as your goal and promise to discharge your duties to
the best of your ability?”



V. Bylaws


V. Bylaws
Institute Articles of Organization

FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
ARTICLES OF INCORPORATION
(Approved 12/7/06; Effective 12‐7‐06 Expired – Current)

ARTICLE I: Name

The name of this corporation shall be Florida Institute of Certified Public
Accountants and Florida Institute of Accountants, Inc. The undersigned, acting as incorporators
of a corporation under the Florida Non‐Profit Corporation Act adopt the following Articles of
Incorporation for such corporation

ARTICLE II: Objectives, Purposes and Powers

Section 1. The objectives and purposes of this corporation shall be:

(a) To foster ethical conduct and promote standards of independence, integrity, and
objectivity in the profession.

(b) To promote the establishment and maintenance of high educational and
professional requirements for persons in the profession.

(c) To monitor and actively participate in public policy‐making processes which impact
the profession.

(d) To collect, analyze and interpret data on changing market, economic, governmental,
and technological conditions affecting the profession.

(e) To encourage the analysis, discussion, and understanding of issues and trends in the
profession.

(f) To expand the public's knowledge and understanding of the profession.

(g) To maintain relationships and activities with other organizations in the pursuit of the
Institute's mission.

(h) To provide an organizational structure which efficiently utilizes volunteer leader and
professional staff resources for the continuing development of programs which
effectively address the expectations of all members.


V. Bylaws
Section 2. This corporation may receive by gift, devise or bequest, or otherwise, any
money or property, real, personal or intangible, absolutely or in trust, wheresoever situated,
whether in the United States of America or in any territory or possession thereof, or in any
foreign country or possession thereof, and the principal and the income therefrom shall be
used for the furtherance of the objectives and purposes of the corporation; to acquire, own,
sell, assign, transfer, convey, mortgage, pledge, lease and otherwise encumber the property of
the corporation; to borrow money and execute its promissory note or notes or debentures to
evidence the same, and to secure the repayment of such loans by pledge or mortgage; to
encumber its property in the manner and manners set forth above; and to do any and all other
things which corporations not for profit are authorized to do under the laws of the State of
Florida as the same now exist or may hereafter be amended.

ARTICLE III: Members

Section 1: The membership of this corporation shall consist of eleven (11) classes,
namely:

(1) Resident Members
(2) Accounting Educator Members
(3) Retired Members
(4) Lifetime Members
(5) Non‐Resident Members
(6) Associate Members
(7) Honorary Members
(8) Student Members
(9) Exam Qualified Members
(10) International Affiliate Members
(11) Professional Affiliate Members

Section 2a. Resident Members. A licensed Certified Public Accountant of any state or
territory of the United States or the District of Columbia who works or resides in Florida.

Section 2b. Accounting Educator Members. An individual engaged in accounting
education on a full‐time basis in the State of Florida.

Section 2c. Retired Members. An individual who is a Certified Public Accountant of any
state or territory of the United States or the District of Columbia andis sixty‐five (65) years or
older and who has been a member in good standing of any State CPA Society for at least ten
consecutive years shall be eligible for election to retired membership. In cases of hardship or
unusual circumstances, the Executive Committee may waive the age requirement provided all
other conditions are met. Such person must furnish a written affidavit that they are not
engaged in the practice of public accounting in any manner and are not employed on a full‐time
basis in any manner.


V. Bylaws

Section 2d. Lifetime Members. Any person who is a Certified Public Accountant of any
state or territory of the United States or District of Columbia who has been a member in good
standing of the Florida Institute of Certified Public Accountants for at least forty (40)
consecutive years shall be eligible for election to Lifetime Membership.

Section 2e. Non‐Resident Members. Any person who is a Certified Public Accountant of
any state or territory of the United States or the District of Columbia and is domiciled outside of
the State of Florida shall be eligible for election to Non‐Resident membership. Non‐Resident
membership shall not include chapter membership.

Section 2f. Associate Members. Any professional staff employee who is engaged in an
accounting capacity and is supervised by a Resident member on a substantially full‐time basis
and is sponsored by said member. Furthermore, said employee does not hold a certificate as a
Certified Public Accountant and does not otherwise qualify for a different category of
membership. Associate membership shall be automatically resigned in the event of a change in
the aforesaid employment status.

Section 2g. Honorary Members. Any person who is not a Certified Public Accountant or
Public Accountant, and has shown an active interest in the objectives of this corporation shall
be eligible for election as an honorary member. Honorary membership shall not include chapter
membership.

Section 2h. Student Members. Any individual who is a full or part time student who is
interested in accounting and is enrolled in a college or university. Individual becomes ineligible
for student membership if qualified for any other category of membership at anytime.

Section 2i. Exam Qualified Members. Any individual who has passed the examination
prescribed by the State Board of Accountancy as a prerequisite to becoming a Certified Public
Accountant in Florida, but who has not yet received a Florida CPA Certificate. Upon
certification, Exam Qualified Members no longer remain eligible for this class of membership.

Section 2j. International Affiliate Members. Any individual who is a citizen of another
country and does not hold a CPA certificate issued by a U.S. jurisdiction, but who does hold a
valid certificate as a chartered accountant or its equivalent. In addition, an eligible International
Affiliate must be a member of at least one association belonging to the International Federation
of Accountants (IFAC). International Affiliate membership shall not include chapter
membership.

Section 2k. Professional Affiliate Members. Any person who has a professional
relationship with a Florida Certified Public Accountant and does not hold a certificate as a
Certified Public Accountant. Such individual may not offer any tax or accounting services to the
public, and does not otherwise qualify under a different category of membership. In addition,


V. Bylaws
an eligible Professional Affiliate must provide a letter of recommendation from a Florida
Licensed CPA who is a current FICPA member in good standing. Professional Affiliate
membership shall include such privileges as established by the Board of Governors.

ARTICLE IV: Term

This corporation shall have perpetual existence.

ARTICLE V: Subscribers

The name and residences of the subscribers hereto are:

Harold E. Walker Miami, Florida
Donald P. Zima Daytona Beach, Florida
Patrick J. Knipe Orlando, Florida
George L. Patterson St. Petersburg, Florida
Morton L. Weinberger Miami, Florida
Charles H. Fairchild Pensacola, Florida
Lloyd A. Turman Gainesville, Florida

ARTICLE VI: Officers ‐ Executive Committee ‐ Board of Governors

Section 1. The officers of this corporation shall be a President, President Elect, four (4)
Vice Presidents, and a Secretary‐Treasurer. The Executive Director of this corporation shall be
designated Secretary‐Treasurer.

Section 2. The affairs of this corporation shall be managed by the Executive Committee
which shall consist of the above officers. The Secretary‐treasurer shall be a non‐voting member
of the Executive Committee.

Section 3. The Board of Governors shall establish the policies of this corporation. The
Board of Governors of this corporation shall consist of the above designated officers, the three
(3) immediate past presidents of this corporation, fourteen (14) members‐at‐large of this
corporation, and six (6) regional representatives. The Secretary‐Treasurer shall be a non‐voting
member of the Board of Governors.

Section 4. Except as otherwise provided for in these Articles of Incorporation and the
Bylaws, the Board of Governors shall elect the officers and members‐at‐large of this
corporation prior to the end of the fiscal year. The incumbent President Elect shall be elected
President. The officers, regional representatives, and members‐atlarge shall assume their
respective offices on the first day of the fiscal year following their election and shall hold office
for one year and until the election of their respective successors. The Board of Governors shall


V. Bylaws
elect members to fill any vacancy occurring among the officers or on the Board of Governors of
this corporation.

Section 5. A Regional Representative shall be a Resident member elected by the
chapters from within the established region. Each chapter within a region will have one vote in
the election of a regional representative. Chapters shall elect their respective Regional
representatives by the 31st of March prior to the beginning of the fiscal year they are to take
office. The Chairman of the Nominating Committee of this corporation shall cast the deciding
vote in the event of a tie.

Section 6. Nominations for President Elect and the four (4) Vice Presidents and
members‐at‐large of the Board of Governors shall be made by the Committee on Nominations
by the 31st of March prior to the beginning of the fiscal year in which they are to take office.
These nominees shall consist of Resident members of this corporation. Notice of the
nominations by the Committee on Nominations shall be electronically posted and disseminated
by the Secretary‐Treasurer within three (3) days upon receipt. The Board of Governors shall
elect a President‐Elect, four (4) Vice
Presidents and members‐at‐large by May 10th.

Section 7. Any fifty (50) Resident members of the corporation may petition and submit
supplemental nominations for President‐Elect, Vice President(s) and/or members‐at‐large
provided that such nominations be filed with the Secretary‐Treasurer by the 25th of April prior
to the beginning of the fiscal year in which they are seeking to take office. Notice of such
supplemental nominations shall be electronically posted and disseminated by the Secretary‐
Treasurer by April 30th for vote by the Board of Governors by May 10th.

ARTICLE VII: Officers

The names of the officers who are to serve until the first election under these Articles of
Incorporation are as follows:

President Harold E. Walker
President‐Elect Donald P. Zima
Vice President Patrick J. Knipe
Vice President George L. Patterson
Vice President Morton L. Weinberger
Treasurer Charles H. Fairchild
Secretary Lloyd A. Turman

ARTICLE VIII: Board of Governors


V. Bylaws
The Board of Governors of this corporation shall consist of not less than twentyone (21)
members. The names and addresses of the persons who are to serve as members of the first
Board of Governors and until the first election under these Articles of Incorporation are:

Harold E. Walker Miami, Florida
Donald P. Zima Daytona Beach, Florida
Patrick J. Knipe Orlando, Florida
George L. Patterson St. Petersburg, Florida
Morton L. Weinberger Miami, Florida
Charles H. Fairchild Pensacola, Florida
Lloyd A. Turman Gainesville, Florida
Richard A. Benn Tampa, Florida
I. Jerry Bloom Miami, Florida
Russell S. Bogue, Jr. Tampa, Florida
Louis W. Dooner Quincy, Florida
Morris I. Hollander Miami, Florida
Howard A. Mesh Miami, Florida
Neil N. Presser Jacksonville, Florida
Donald G. Swearingen Sarasota, Florida
Charles E. Van Middlesworth St. Petersburg, Florida
Anita S. McDaniel Merritt Island, Florida
Joseph B. Barnes, Jr. Ft. Lauderdale, Florida
Lonnie H. Lacy Orlando, Florida
Sol Patchen Miami, Florida
Stanley B. Brenner Palm Beach, Florida
Harry M. Anderson, Jr. Bradenton, Florida
Byron N. Thompson, Jr. Jacksonville, Florida
Douglas H. Thompson, Jr. Gainesville, Florida
E. M. Campbell, Jr. Winter Haven, Florida
Lawrence A. Robbins Naples, Florida
John P. Thomas Tallahassee, Florida
Allen A. Edwards Vero Beach, Florida
J. Bernard Eck Daytona Beach, Florida
Robert J. West Tampa, Florida
Charles F. Gund Pensacola, Florida
Thomas Workman, Jr. Boca Raton, Florida

ARTICLE IX: Bylaws

Section 1. The Bylaws of this corporation shall be made, altered, or rescinded by a vote
of two‐thirds (2/3) of all members of the Board of Governors present at any regular or special
meeting of the Board of Governors or by the unanimous written consent of all members of the
Board of Governors. Any change of the Bylaws at a meeting of the Board of Governors must be


V. Bylaws
preceded by written notice at least fifteen (15) days prior to the meeting stating the proposed
amendment and the reasons therefore.

Section 2. Except as otherwise provided, a proposal to amend the Bylaws may be made
by a petition of not less than ten percent (10%) of the Resident members. The proposal shall be
submitted to the Board of Governors for consideration as provided by Section 1. If rejected, the
proposed amendment shall be submitted to all voting members of the corporation for a vote by
mail ballot. If at least two‐thirds (2/3) of those voting approve such a proposal, it shall become
effective as an amendment to the Bylaws. On any mail vote, no less than twenty‐five percent
(25%) of all voting members shall cast a ballot to constitute a valid action. Mail ballots shall be
considered valid and counted only if received in the corporation principal office within sixty (60)
days from the date of mailing the ballot to the members. Any mail ballot must be preceded by a
written notice at least thirty (30) days prior to the ballot stating the proposed amendment, the
reasons thereof and Board of Governors and/or Executive Committee recommendation(s).

ARTICLE X: Amendment

Amendments to these Articles of Incorporation may be made by an affirmative vote of three‐
quarters (3/4) of the members of the Board of Governors present and voting at any regular or
special meeting of the Board, provided that in any instance notice of any such amendment shall
be mailed by the Secretary‐Treasurer to each Resident member of the corporation at least
fifteen (15) days prior to any such meetings.


V. Bylaws
Institute Bylaws

FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
BYLAWS
(Approved 4/26/07; Effective 7/01/07; Expired – Current)

ARTICLE I: Offices and Regions

Section 1. The principal offices of the corporation are located in Tallahassee,Leon
County, Florida.

Section 2. The corporation also may have an office or offices at such other place or
places as the Board of Governors may from time to time designate or the business of the
corporation may require.

Section 3. Geographic regions for the purpose of electing Regional Representatives shall
be established throughout the state by the Board of Governors. These geographic regions shall
be established and may be altered by an affirmative vote of two‐thirds (2/3) of the members of
the Board of Governors present at a duly called meeting.

ARTICLE II: Seal

Section 1. The corporate seal shall have inscribed thereon the words "Florida Institute of
Certified Public Accountants," "Florida Institute of Accountants" and "1927 Inc."

Section 2. The corporate seal shall be kept by the Secretary‐Treasurer and used by
causing it or a facsimile thereof to be impressed on or affixed to appropriate documents.

ARTICLE III: Annual Meeting

Section 1. The annual meeting of this corporation shall be held no later than ninety (90)
days following the close of the fiscal year on such date and at such place as recommended by
the Secretary‐Treasurer and approved by the Executive Committee. The Secretary‐Treasurer of
this corporation shall, at least thirty (30) days before the annual meeting, mail notices in writing
to all members of the corporation indicating the time and place of such annual meeting.

ARTICLE IV: Board of Governors

Section 1. Regular meetings of the Board of Governors may be called at any time by the
President. The Board of Governors shall meet not less than twice each year. Special meetings of
the Board of Governors shall also be called upon the written request of five percent (5%) of the
Resident members or twenty‐five percent (25%) of the Board of Governors or seventy‐five


V. Bylaws
percent (75%) of the Executive Committee. The Secretary‐Treasurer of the corporation shall
mail written notice of the time and place of
any regular or special meeting to all voting members of the corporation at least ten (10) days
before any such meeting.

Section 2. Business transacted at all special meetings of the Board of
Governors shall be confined to the matters stated in the notice of such meetings.

Section 3. Members of the Board of Governors may be removed from the Board of
Governors by a vote of two‐thirds (2/3) of all members of the Board of Governors present at
any regular or special meeting of the Board of Governors. This removal may be without cause
and the vacancy created by this removal shall be treated as any other vacancy.

Section 4. The Board of Governors will establish geographic regions within the state. A
Regional Representative shall be chosen by chapters to represent each geographic region
established within the state on the Board of Governors. The Regional Representatives shall
encourage regional cooperation and coordinate the affairs of the chapters within the region.
They shall assist the chapters in attaining their goals and encourage members to become more
active in this corporation. They shall assist the President of the corporation in committee
assignments, committee appointments, coordination of joint chapter meetings and educational
programs and serve as a liaison between the chapters and the Board of Governors. Each
Regional Representative shall submit such reports as required by the President or Secretary‐
Treasurer.

Section 5. Members of the Board of Governors shall be elected to one‐year terms.
Members shall not be elected for more than six consecutive terms with the exception of the
President, President Elect, Secretary‐Treasurer, and three immediate past Presidents of the
Corporation. Upon election to the Executive Committee, the four (4) Vice Presidents may serve
six additional consecutive one‐year terms on the Board of Governors so long as they remain on
the Executive Committee.

ARTICLE V: Quorum

Section 1. For the transaction of any business by the Board of Governors at least fifty
percent (50%) of the members of said Board must be present in person to constitute a quorum.

Section 2. For the transaction of any business by the Executive Committee at least fifty
percent (50%) of the members of said Committee must be present in person to constitute a
quorum. For purposes of this section, telephone conference calls are considered "in person."


V. Bylaws

Section 3. No proxy shall be voted at any meeting of the corporation.

Section 4. Votes at duly called meetings shall be cast in person, provided there shall be
present in person, a sufficient number to constitute a quorum and also provided that no vote
shall be cast except by members of the corporation classified as a Resident member.

Section 5. The Board of Governors can take action by written ballot. Items to be
balloted shall be restricted to matters approved by a two‐thirds (2/3) vote of the Executive
Committee; confined to the matters stated in the notice of such ballot; and limited to matters
that do not require more than a majority vote. An affirmative written ballot of three‐quarters
(3/4) of the members of the Board of Governors must be received in the corporation principal
office within fifteen (15) days of the date of the ballot for the ballot to be valid.

ARTICLE VI: Voting Rights

Section 1. The voting rights of the corporation shall be vested exclusively in the Resident
members, and each Resident member shall have one vote in determining all questions to be
decided by the corporation.

Section 2. Accounting Educator members, Associate members, and Professional Affiliate
members shall be eligible to serve on Committees. Professional Affiliate members shall not hold
office and shall not be entitled to vote in deciding any questions at any meetings, but may be
granted the privileges of the floor at any meetings at the discretion of the presiding officer.
Non‐Resident members, Retired members, Honorary members, Student members, Exam
Qualified members and International Affiliate members of the corporation shall not hold office
or serve on Committees and shall not be entitled to vote in deciding any questions at any
meetings, but may be granted the privileges of the floor at any meetings of the Board of
Governors of the corporation. Privileges of the floor also may be granted to others at the
discretion of the presiding officer.

ARTICLE VII: Membership

Section 1. Applications for membership in the corporation shall be in writing addressed
to and filed with the Secretary‐Treasurer of the corporation. Each application shall provide the
facts and information as the Executive Committee may from time to time require.

Section 2. Each application for membership shall be accompanied by a deposit to cover
such initiation fee and/or special assessment and/or annual dues as may be from time to time
prescribed by the Board of Governors. The Secretary‐Treasurer of the corporation, on receipt of
such application for membership, shall determine if the applicant qualifies for membership. If
the applicant meets the qualifications of membership, the applicant shall be declared elected as
a member of this corporation. If the Secretary‐Treasurer determines the applicant does not


V. Bylaws
qualify for membership, the application shall be rejected and the applicant notified of the
reasons thereof. The applicant may appeal the decision of the Secretary‐Treasurer to the Board
of Governors. Thereupon the Board of Governors, at its next meeting, shall consider the
application. If the applicant fails to receive an affirmative vote of two‐thirds (2/3) of the
members present at such meeting, the applicant's election shall be deemed rejected. Upon
rejection of an applicant, the deposit made by such applicant with the application shall be
refunded.

Section 3. In the event the application of any person for membership herein shall be
rejected, such person shall not again be proposed for or elected to membership in the
corporation until after the expiration of one (1) year from the date of the rejection of the prior
application.

Section 4. Lifetime members shall not be required to pay any initiation fees, special
assessments, or dues.

Section 5. Honorary members shall be elected only upon the written recommendation
and endorsement of at least ten (10) Resident members of the corporation filed with the
Secretary‐Treasurer of the corporation and approved by the affirmative vote of at least two‐
thirds (2/3) of the members of the Board of Governors present at any meeting thereof.
Honorary members shall not be required to pay any initiation fees, special assessments or dues.

Section 6. A firm may not designate itself as Members of the Florida Institute of
Certified Public Accountants unless all of its partners, shareholders, and employees who are
Florida certified public accountants and who are eligible for membership are members of this
corporation.

Section 7. Professional Affiliate members may only designate themselves as Professional
Affiliate members of the Florida Institute of CPAs. The Professional Affiliate members must act
in accordance with the code of conduct and adhere to all other membership requirements.

ARTICLE VIII: Termination of Membership

Section 1. Resignation of members in good standing may be offered in writing at any
time and shall be effective on the date filed.

Section 2. Members in good standing receive a membership dues statement prior to the
beginning of the fiscal year. Membership dues are due on the first day of the fiscal year (July
1st). All dues paid after July 31st are subject to a 10% late fee. Any member who fails to pay
annual dues or any special assessment or other obligation to this corporation within sixty (60)
days after such debt has become due shall be terminated as a member in good standing of this
corporation. The Executive Committee may assess an additional fee to members terminated for
non‐payment of dues who seek reinstatement without requiring reapplication.


V. Bylaws

Section 3. The resignation or forfeiture of membership shall not operate to relieve the
former member of any obligation for charges owed to the corporation including but not limited
to initiation fees and/or special assessments and/or annual dues.

Section 4. Any person whose membership shall have been terminated shall immediately
surrender to the corporation the membership certificate issued to the person. Such person may
thereafter again become a member of this corporation only in the manner prescribed by the
Articles of incorporation and/or these Bylaws for the admission of new members.

ARTICLE IX: Disciplinary Suspension and Termination of Membership

Section 1. A member of the Florida Institute of Certified Public Accountants shall be
liable to admonition, reprimand, suspension or expulsion if:

a. the member violates any of the FICPA's Bylaws, or

b. the member is convicted of a felony, or other crime or misdemeanor involving moral
turpitude, or

c. the member is declared by a court of competent jurisdiction to have committed any
fraud, or
d. the member is declared by any competent court to be insane or otherwise
incompetent, or

e. the member refuses or neglects to abide by any decision of this corporation or the
Board of Governors thereof.

f. A disciplinary action may be taken against a member as provided in this Section by an
affirmative majority vote of the Board of Governors. At least fifteen (15) days prior to an
action of the Board of Governors, there shall be delivered to the member a notice of any
charge and applicable bylaw provision. The member, together with counsel, shall be
afforded an opportunity to be heard before the Board of Governors.

Section 2. Membership in the Florida Institute of Certified Public Accountants shall be
suspended without hearing should there be filed with the Secretary‐Treasurer of the Florida
Institute of Certified Public Accountants a judgement of conviction imposed upon any member
for:

(i) A crime defined as a felony (or its equivalent) as defined in Bylaws ‐ Article IX, Section
1b under the law of the convicting jurisdiction; or


V. Bylaws
(ii) The willful failure to file any income tax return which the member, as an individual
taxpayer, is required by law to file; or

(iii) The filing of a false or fraudulent income tax return on the member's behalf, or the
behalf of a client of the member; or

(iv) The willful aiding in the preparation and presentation of a false and
fraudulent income tax return of a client; and shall be terminated in like
manner upon the similar finding of a final judgement of conviction.

Section 3. Membership in the Florida Institute of Certified Public Accountants shall be
suspended without a hearing should a member's certificate as a Certified Public Accountant or
as a Public Accountant, or license or permit to practice as such or to practice public accounting
be suspended, revoked, withdrawn or canceled by authority of any state or territory of the
United States or the District of Columbia as a disciplinary measure. Such suspension of
membership in the Florida Institute of Certified Public Accountants shall terminate upon
reinstatement of the certificate, license or permit as applicable. The term "disciplinary
measure" shall not include suspensions resulting from non‐compliance with continuing
education requirements by retired or permanently disabled members.

Section 4. A member may appeal the decision to suspend membership as set forth in
Article IX, Sections 2 and 3 to the Board of Governors. Thereupon the Board of Governors, at its
next meeting, shall consider the appeal. The member together with his counsel shall be given
an opportunity to appear before the Board of Governors. If the member fails to receive an
affirmative majority vote of the members present at such meeting, the suspension will be
upheld.

ARTICLE X: Duties of Officers

Section 1. President: The President shall preside at all meetings of the corporation; the
President shall be the chief elected officer of this corporation and shall call meetings of the
Board of Governors as prescribed in Bylaws ‐ Article IV.

Section 2. President Elect and Vice President(s): In the absence or inability of the
President to act, the President Elect shall exercise all powers and perform all of the duties of
the President; and in the absence or inability to act of the President Elect, the Board of
Governors shall designate one of the four Vice Presidents to exercise all powers and perform all
duties of the President and shall designate one of the remaining Vice Presidents who shall
perform such other duties as usually pertain to the President Elect.

Section 3. Secretary‐Treasurer: The Secretary‐Treasurer shall keep all records pertaining
to the membership and the conduct of the members of this corporation. The Secretary‐
Treasurer shall keep all correspondence of this corporation, minutes of all meetings of this


V. Bylaws
corporation, the Board of Governors and Executive Committee and shall perform such other
duties as usually pertain to the Secretary. The Secretary‐Treasurer shall be responsible for the
finances of this corporation and shall make regular reports of such finances to the Executive
Committee, Board of Governors and membership.

ARTICLE XI: Duties of Executive Committee

Section 1. The Executive Committee shall manage the affairs of the Florida Institute of
Certified Public Accountants and oversee the activities of the committees and chapters. The
Executive Committee shall perform the following duties and such other duties as specifically
delegated by the Board of Governors:

a. Implement policies promulgated by the Board of Governors and establish guidelines
for the operation of the corporation consistent with said policies.

b. Receive the recommended annual budget of the corporation prepared by the Finance
and Office Advisory Committee and after review and appropriate modifications submit a
proposed final budget to the Board of Governors for action.

c. Control expenditures in accordance with the approved budget. The Executive
Committee may authorize additional expenditures in total not to exceed five percent
(5%) of budgeted revenues from all sources.

d. Establish meetings dates and sites for the annual meeting at least three (3) years in
advance consistent with the provision of the Articles of Incorporation and Bylaws.

e. Approve the contracts of all consultants engaged by this corporation.

f. Oversee the Executive Director as the chief executive officer of the Institute.

g. Receive the recommendations from the Finance and Office Advisory Committee as to
the employment of the Executive Director and forward the same to the Board of
Governors for appropriate action.

h. Oversee and coordinate the activities of all committees of the Institute, Regional
Representatives and chapters. The Executive Committee shall receive all state
committee reports and make recommendations to the Board of Governors for
appropriate action.

i. Represent the Florida Institute in its relations with the American Institute of Certified
Public Accountants or other state societies, other professional bodies, Federal and State
governmental authorities and the public.


V. Bylaws
j. Recommend changes to the Articles of Incorporation and Bylaws of the Florida
Institute of Certified Public Accountants.

k. Recommend nominations to the Council of the American Institute of
Certified Public Accountants as needed.

l. Serve as members of an Audit Committee whose size and composition shall be
determined by the President.

m. Attend Florida Board of Accountancy meetings as representatives of the Institute as
coordinated and instructed by the President Elect.

n. Vote all shares of stock of CPA/Service Corporation.

Section 2. Meeting Attendance. Any member of the Executive Committee and/or Board
of Governors who shall have been absent from three (3) consecutive meetings shall
automatically vacate the seat. Any vacancy shall be filled as set forth in Articles of Incorporation
‐ Article VI, Section 4.

Section 3. Members of the Executive Committee may be removed from the Executive
Committee by a vote of two‐thirds (2/3) of all members of the Board of Governors present at
any regular or special meeting of the Board of Governors. This removal may be without cause
and the vacancy created by this removal shall be treated as any other vacancy.

ARTICLE XII: Fiscal Year, Dues and Reserve Funds

Section 1. The fiscal year shall be July 1 through June 30.

Section 2. The initiation fee and/or special assessment and/or annual dues for this
corporation and its chapters for each fiscal year shall be determined annually by the Board of
Governors. The initiation fee and/or special assessment and/or annual dues may be altered by
two‐thirds (2/3) vote of all members of the Board of Governors present at any meeting of the
Board of Governors. Any change in the initiation fee and/or special assessment and/or annual
dues at a meeting of the Board of Governors must be preceded by written notice at least ten
(10) days prior to the meeting stating the proposed initiation fee and/or special assessment
and/or annual dues and the reasons therefore.

Section 3. Corporation and chapter dues shall be payable in advance at the principal
office of the corporation.

Section 4. As of the first day of each fiscal year, the membership of each chapter shall
be determined and the chapter dues collected from its members shall be remitted to the


V. Bylaws
respective chapters within ninety (90) days thereof. Subsequent collections will be remitted
periodically. Remittance to the chapters will be made provided financial statements and other
reports as required by the Executive Committee have been filed.

ARTICLE XIII: Rules of Procedure

Section 1. The rules of procedure as provided in "Robert's Rules of Order ‐ Newly
Revised" shall govern at all meetings of this corporation, except as otherwise provided in these
Bylaws.

ARTICLE XIV: Committees

Section 1. The President shall determine and establish, to the extent not otherwise
provided in these Bylaws, the objectives, size and purpose of the Committees of this
corporation necessary to fulfill the objectives of this corporation. Immediately after the
installation of officers each year, the President shall appoint Resident, Education, Associate and
Professional Affiliate members of the corporation to serve on committees. The President shall
appoint a chairman for each committee except as established by the Bylaws of this corporation.
The President, in the selection of the appointments to committees, shall give due consideration
to fair geographic and demographic representation of the membership.

Section 2. Committees may conduct business via telephone conference calls provided
such meetings are properly noticed and a quorum is present.

Section 3. The Committees on Finance and Office Advisory, Nominations, Investment
Policy, and CPE are standing committees and shall operate in the following manner:

a. Committee on Finance and Office Advisory ‐ The Committee shall consist of ten (10)
members. The President Elect of the corporation shall concurrently serve as a member
of the Committee. Two (2) members shall be members of the Executive Committee and
shall be appointed for a term of one (1) year. Seven (7) members shall
be appointed for a term of three (3) years.

b. Committee on Nominations ‐ The Committee shall be comprised of the three (3) most
recent past presidents of the corporation and three (3) at‐large members. The most
recent past president shall serve as Chairman. If two (2) members of this Committee are
members of the same firm, the senior of the two in service on the Committee shall be
dropped from the Committee. In this event, or in the event that any member of the
Committee declines to serve, the next most recent past president shall serve during the


V. Bylaws
remainder of the normal term of the replaced member. The three (3) at‐large members
of the Committee shall be elected by the Board of Governors. The at‐large members
shall be resident members of the Corporation, shall not be current members of the
Board of Governors, and shall not have served as a President of the Corporation. At‐
large members of the committee shall be elected to serve a one‐year term and shall be
limited to three one‐year terms. Nomination for atlarge members of the Committee
shall be made by any ten (10) resident members of the Corporation.
The Committee on Nominations shall give due consideration to fair geographic and
demographic representation of the membership of the Corporation in making
nominations for officers or members of the Board of Governors.

c. Committee on Investment Policy – The Committee shall consist of three (3) members
with one (1) member appointed annually for a term of three (3) years.

d. Committee on CPE – The Committee shall consist of nine (9) members appointed to a
term of three (3) years.

Section 4. Meeting Attendance. Any member of the Committee on Finance and Office
Advisory, Committee on Nominations, Committee on Investment Policy, or Committee on CPE
who shall have been absent from three (3) consecutive meetings shall automatically vacate the
seat on said Committee. Any vacancy shall be filled as set forth in Bylaws, Article XIV, Section 3.

Section 5. The President shall not cause two members from the same firm to serve on a
standing Committee; if any two members of the same firm serve on the same standing
Committee, the senior of the two in committee service shall be dropped from the Committee.
No person shall serve more than two consecutive, multiple year terms or in excess of ten (10)
consecutive years on a standing Committee. The President shall appoint a member of the
corporation to fill any vacancy for all standing Committees except as provided for the
Committee on Nominations.

ARTICLE XV: Chapters

Section 1. The chapters are an integral part of the Florida Institute of Certified Public
Accountants. As such, they are governed by the policies established by the Board of Governors.

Section 2. Charters for new chapters will be approved by the Board of
Governors where it can be demonstrated there is potentially a net benefit in terms of the
overall contribution to the attainment of the goals of this corporation.

a. Each application for chapter charter shall be accompanied by a written report setting
forth the activities of the group and the advantages of its formation.

b. Fifty (50) or more Resident members of this corporation may, upon


V. Bylaws
approval of the Board of Governors hereof, constitute themselves a chapter of this
corporation. If in the judgement of the Board of Governors it enhances the attainment
of the goals of this corporation, the Board of Governors may approve the formation of a
chapter with less than fifty (50) Resident members. Such chapter shall be styled and
known as the “….chapter of the Florida Institute of Certified Public Accountants” and
not otherwise.

c. Each Resident, Accounting Educator, Associate, Retired, Student and
Exam Qualified member of this corporation shall, upon membership in this corporation,
become a member of a chapter. Each member shall have the right to choose a chapter.

d. A member of this corporation may not belong to more than one chapter at the same
time.

e. If a Regional Representative for any chapter recommends to the Board of Governors
the dissolution of such chapter, the recommendation shall be considered by the Board
of Governors. If a majority of the Board of Governors votes to dissolve the chapter, it
shall cease to be a part of this corporation and all of its rights and privileges as a chapter
shall be forfeited.

Section 3. The operation and organization of chapters shall be as
follows:

a. The Bylaws of chapters shall not be in conflict with the Articles of Incorporation and
Bylaws of this corporation, and such Bylaws and any
change therein shall not take effect until same are submitted to the Board of Governors
of this corporation and approved by it. At any time, the Board of Governors may require
such changes in the Bylaws of chapters as are necessary to carry out the policies
established by the Board of Governors.

b. The dues of all chapters shall be uniform and limited to Resident, Accounting
Educator, and Associate dues and shall be established by the Board of Governors.
Chapter dues shall be collected and remitted to the respective chapters as set forth in
these Bylaws and may be expended for such purposes as established by the chapter.

c. All communications in respect to State and Federal legislation to any legislative body
or member thereof, or to any society or association of accountants, shall be referred to
the Executive Committee of this corporation and shall not be used or sent until
approved by said Executive Committee.

d. Each chapter at its annual meeting shall elect from its Resident members the
following Officers: President, President‐Elect, Secretary, Treasurer and Vice President
(optional). The officers and immediate past president shall be members of the Executive


V. Bylaws
Committee of each chapter and shall hold office for one year and until their successors
are elected.

e. The annual meeting of each chapter shall be held no later than thirty (30) days prior
to the close of the fiscal year; other meetings thereof shall be held as determined by the
chapter.

f. The Secretary‐Treasurer of this corporation shall receive a copy of notices and
circulars sent to members of each chapter and a copy of the minutes of each meeting of
the members and/or the Executive Committee of each chapter.

g. Each chapter shall submit such written report or reports as required by the Executive
Committee.

h. The officers of a chapter may be removed from office by a vote of two‐thirds (2/3) of
all members of the Board of Governors present at any regular or special meeting of the
Board of Governors. The removal may be without cause and the vacancy created by this
removal shall be treated as any other vacancy. The greater of fifteen (15) members or
ten percent (10%) of the membership of a chapter may petition the Board of Governors
to remove an officer of a chapter from office at any time.

Section 4. The Executive Committee of this corporation may delegate any one of its members
to attend a meeting of a chapter, and such member so delegated shall be accorded the
privileges of the floor at the meeting.


V. Bylaws
Atlantic Chapter Bylaws

Bylaws

For Chapters of

the

Florida Institute of
Certified Public Accountants

* * * * * * * *

The name of this Chapter

shall be

hereafter referred to

as the Chapter

* * * * * * * *

The Florida Institute of Certified Public Accountants’ Board of Governors shall be the governing
body. Chapters needing counsel should submit their problems to the Administrative Office in
Tallahassee.

Effective Date: January 8, 2002


V. Bylaws
ARTICLE I: Rules and Regulations

Section 1. This Chapter shall at all times be subject to the provisions of these Bylaws
and all rules and regulations prescribed from time to time by the Board of Governors of the
Florida Institute of Certified Public Accountants or, where delegated by the Board of Governors,
its Executive Committee (both hereinafter referred to as the Institute).

Section 2. In general, and subject to the limitations provided in Section 3, it shall be the
function of this Chapter to foster, promote and further within the geographical areas assigned
to it the purposes and objectives of the Institute, which are stated in its Articles of
Incorporation as follows:

(a) To foster ethical conduct and promote standards of independence, integrity, and
objectivity in the profession.

(b) To promote the establishment and maintenance of high educational and
professional requirements for persons in the profession.

(c) To monitor and actively participate in public policy‐making processes which
impact the profession.

(d) To collect, analyze and interpret data on changing market, economic,
governmental, and technological conditions affecting the profession.

(e) To encourage the analysis, discussion, and understanding of issues and trends in
the profession.

(f) To expand the public's knowledge and understanding of the profession.

(g) To maintain relationships and activities with other organizations in the pursuit of
the Institute's mission.

(h) To provide an organizational structure which efficiently utilizes volunteer leader
and professional staff resources for the continuing development of programs which effectively
address the expectations of all members.

Section 3. The affairs of this Chapter shall be conducted in such manner and by such
rules and regulations, including any Chapter Operations Manual, as the Institute may prescribe.

Section 4. The scope of this Chapter's activities shall be subject to the following
limitations:


V. Bylaws
a. This Chapter shall not engage in activities which affect the general Institute
membership without the prior approval of the Institute.

b. This Chapter shall not communicate with any federal, state or local
governmental body, bureau, commission or unit or any national or state professional society,
concerning the matters affecting the Institute as a whole except as provided for in the
Institute's communications policy.

c. In respect to the matters referred to in (a) and (b) above, it shall be the function
of this Chapter to advise and make recommendations to the Institute and cooperate with the
Institute in effecting the policies of the Institute among its members and within the area
assigned to this Chapter by the Institute.

d. Any Chapter committee, whose functions are similar to those of an Institute
committee shall act only in conformance with the polices, directives and instructions of the
Institute committee with respect to all matters coming within the scope and jurisdiction of such
Institute committee.

e. Chapters shall engage in no political activity such as promotion or endorsements
of candidates for any office (local, state or federal) without prior written consent of the Florida
Institute of CPAs Executive Committee.

Section 5. In the event of dissolution of this Chapter, all the funds, records and other
property of this Chapter shall revert to the Institute.

ARTICLE II: Membership

Section 1. The member's classification in this Chapter shall be the same classification as
membership in the Institute. Chapter membership shall consist of only five classes, namely:
Resident members, Accounting Educator members, Retired members, Lifetime members and
Associate members.

Section 2a. Resident Members. A licensed Certified Public Accountant of any state or
territory of the United States or the District of Columbia who works or resides in Florida.

Section 2b. Accounting Educator Members. An individual engaged in accounting
education on a full‐time basis in the State of Florida.

Section 2c. Retired Members. Any Florida resident who is a Certified Public Accountant
of any state or territory of the United States or the District of Columbia and is sixty‐five (65)
years or older and who has been a member in good standing of any State CPA Society for at
least ten consecutive years shall be eligible for election to retired membership. In cases of
hardship or unusual circumstances, the Executive Committee may waive the age requirement


V. Bylaws
provided all other conditions are met. Such person must furnish a written affidavit that they are
not engaged in the practice of public accounting in any manner and are not employed on a full‐
time basis in any manner.

Section 2d. Lifetime Members. Any person who is a Certified Public Accountant of any
state or territory of the United States or District of Columbia who has been a member in good
standing of the Florida Institute of Certified Public Accountants for at least forty (40)
consecutive years shall be eligible for election to Lifetime Membership.

Section 2e. Associate Members. Any professional staff employee who is engaged in an
accounting capacity and is supervised by a Resident member on a substantially full‐time basis
and is sponsored by said member. Furthermore, said employee does not hold a certificate as a
Certified Public Accountant and does not otherwise qualify for a different category of
membership. Associate membership shall be automatically resigned in the event of a change in
the aforesaid employment status.

Section 3. A member of this Chapter may not belong to any other Chapter at the same
time.

Section 4. Membership in this Chapter shall be concurrent with membership in the
Institute, and suspension or termination of membership in the Institute shall automatically
result in the suspension or termination of membership in this Chapter.

Section 5. The Regional Vice President representing Region shall be an ex‐officio
member of this Chapter's Board of Directors.

ARTICLE III: Voting Rights

Section 1. The voting rights of this Chapter shall be vested exclusively in the Resident
members, and each Resident member shall have one vote in determining all questions to be
decided by the membership of this Chapter.

Section 2. Resident, Accounting Educator, Associate, and Lifetime members of this
Chapter shall be eligible to serve on Committees. Retired members are not eligible to serve on
Committees.

Accounting Educator, Associate, Lifetime or Retired members of this Chapter shall not
hold office and shall not be entitled to vote in an election of officers and deciding any question
at any meeting of this Chapter, but may be granted the privileges of the floor at any meeting of
the membership of this Chapter. Privileges of the floor also may be granted to others at the
discretion of the officer presiding at such meeting.

ARTICLE IV: Meetings


V. Bylaws

Section 1. There shall be no less than five (5) meetings of this Chapter within each fiscal
year. One meeting shall be the meeting for the election of officers which shall be either in April
or May of each year on such date and at such place as the Chapter Board of Directors shall
determine.

The Secretary of this Chapter shall, at least fifteen days before the election meeting,
mail notices in writing to all members of this Chapter indicating the time and place of such
meeting.

Section 2. The Secretary of this Chapter shall transmit to the Secretary‐Treasurer of the
Institute a copy of all notices and circulars sent to members of this Chapter (when mailed to the
Chapter) and a copy of all minutes of each meeting of the members and the Board of Directors
of this Chapter within sixty (60) days of said meeting.

Section 3. The Chapter shall submit a written annual report or reports as required by
the Institute.

ARTICLE V: Term

The term for which this chapter shall exist shall be provided in the Articles of
Incorporation and Bylaws of the Institute.

ARTICLE VI: Officers ‐ Board of Directors

Section 1. The officers of this Chapter shall be President, President Elect, Vice President
(optional), Secretary and Treasurer.

Section 2. The officers and additional elected members shall be elected from the
membership of this Chapter and approved by the membership and shall constitute this Chapter
Board of Directors. The Board of Directors shall consist of 15 members (minimum of 7 and a
maximum of 15).

Section 3. The President Elect who was so elected at the preceding annual meeting
shall be elected President and each of the other officers and elected Board members set forth
in Section 1 and 2 above shall be elected at the annual meeting of this Chapter and shall
assume their respective offices on July 1 immediately following the annual meeting of this
Chapter at which they were elected and shall hold office for one year and until the election of
their respective successors. The Nominating Committee shall have the right and power to
appoint the unexpired term of any vacancy occurring among the officers or on the Board of
Directors of this Chapter.


V. Bylaws
Section 4. Nominations for officers and members of the Board of Directors shall be
made by the Chapter Committee on Nominations by the January 31st preceding the meeting at
which the elections are to take place. Notice of the nominations by the Nominating Committee
shall be mailed by the Chapter Secretary to all members at least thirty days prior to this
meeting. By March 1st this report must be filed with the Institute's Secretary‐Treasurer.

Section 5. Any ten Resident members of this Chapter may submit supplemental
nominations, provided that such nominations be filed with the Secretary at least twenty days
prior to the date of the election of officers. Notice of such supplemental nominations shall be
mailed by the Secretary to all Resident members at least ten days prior to the election of
officers.

ARTICLE VII: Quorum

Section 1. Ten (10) members or five percent (5%) of the membership entitled to vote,
whichever is greater, of this Chapter present in person shall constitute a quorum for the
transaction of business at any meeting of this Chapter.

Section 2. For the transaction of any business by the Board of Directors at least fifty
percent (50%) of the members of said Board must be present in person to constitute a quorum
and no proxy shall be voted at any meeting of said Board of Directors.

Section 3. Votes at meetings of members of this Chapter shall be cast in person
provided there shall be present in person a sufficient number to constitute a quorum. Members
of this Chapter classified as a Resident member are the only members entitled to vote.

ARTICLE VIII: Duties of Officers

Section 1. President: The President shall preside at all meetings of this Chapter; the
President shall be the chief elected officer of this Chapter and may call meetings of the Board of
Directors whenever it is deemed necessary and shall do so upon written request of three
members of the Board of Directors. The President shall enforce the Bylaws of this Chapter and
all policies established by the Institute. By May 31 each year the President shall file a report
with the Institute concerning this Chapter's activities during the preceding year.

Section 2. President Elect or Vice President (optional): In the absence or inability of the
President to act, the President Elect shall exercise all powers and perform all of the duties of
the President; and in the absence or inability to act of the President and the President Elect, the
Vice President (optional) shall exercise all powers and perform all duties of the President.


V. Bylaws
Section 3. Secretary: The Secretary shall keep all correspondence of this Chapter,
minutes of all meetings of the members of this Chapter and the Board of Directors and shall
perform all other duties required by these Bylaws or by the Board of Directors of this Chapter.

Section 4. Treasurer: The Treasurer shall receive and deposit funds and pay out same as
authorized by the Board of Directors. The Treasurer shall be responsible for filing all necessary
financial reports. The Treasurer shall file the chapter budget (Article X, Section 2) on a timely
basis as determined by the Institute. In the event that a treasurer or CPE Liaison fails to perform
their duties on a timely basis, at the direction of the Regional Representative they will be
removed from office and their duties will be assigned to the Vice President or President Elect.

ARTICLE IX: Duties of Board of Directors

Section 1. The Board of Directors shall manage the affairs of this Chapter. The Board of
Directors shall perform the following duties and such other duties as specifically delegated by
the Institute:

a. Implement policies promulgated by the Institute and establish guidelines for the
operation of the Chapter consistent with said policies.

b. Administer the affairs of the Chapter and direct its activities and finances in
accordance with Institute policy and Bylaws.

c. Control expenditures in accordance with an approved budget.

d. Oversee and coordinate the activities of all Chapter committees.

Section 2. Meeting Attendance – Any member of the Board of Directors who shall have
been absent from three (3) consecutive meetings shall automatically vacate the seat. Any
vacancy shall be filled as set forth in Article VI, Section 3.

ARTICLE X: Fiscal Matters

Section 1. The fiscal year of this Chapter shall begin on July 1 of one year and end on
June 30 of the following year.

Section 2. The incoming Chapter Board of Directors shall adopt a proposed budget
covering the Chapter operations for the subsequent fiscal year. The Budget shall be presented
not later than June 30 to the Institute on forms approved by the Institute. The Board of
Directors may authorize additional expenditures or cost overruns not to exceed 10% of
budgeted expenses without Institute approval.


V. Bylaws
Section 3. The dues shall be collected by the Institute and remitted to this Chapter as
set forth in the Bylaws of the Institute.

Section 4. The Chapter funds may be expended for such purposes as established by this
Chapter Board of Directors so long as said disbursements are not in conflict with the objectives,
purposes and guidelines of the Institute and are in accordance with the chapter budget and
policies pertaining thereto.

Section 5. The net worth or member equity of a chapter shall not exceed either $3,000
or one (1) year's dues whichever is greater as of June 30 each year.

ARTICLE XI: Committees

Section 1. The Standing Committees of this Chapter shall be those specified in Section 3
below. The President may appoint such other Committees deemed desirable. The incoming
President shall annually appoint all Committee members and shall submit a list of such
appointments to the Institute's Secretary‐Treasurer prior to the beginning of the fiscal year.

Section 2. The Nominating Committee for officers and members of the Board of
Directors of the Chapter shall be comprised of the three most recent past presidents of this
Chapter. The most recent past president shall serve as Chairman. In the event that two
members of the Committee are members of the same firm, the senior of the two in service on
the Committee shall be dropped from the Committee. In this event or in the event that any
member of the Committee declines to serve, the next most recent past president shall serve
during the remainder of the normal term of the replaced member.

Section 3. The Standing Committees of this Chapter and the scope of activities of each
such Committee shall be as follows:

(a) Committee on New Members – The Committee shall encourage membership in
the Institute and this Chapter. It shall supply membership information to those eligible for
admission.

(b) Committee on Legislation – The Committee shall assist the Institute Committee
in carrying out the legislative activities approved by the Institute.

(c) Committee on CPE – The Committee shall assist the Institute statewide
Committee in developing and administering a comprehensive CPE program designed to
enhance the competence and technical knowledge of all members.

(d) Committee on Public Relations – The Committee shall plan and conduct all
matters concerning the encouragement and advancement of better understanding and


V. Bylaws
relations of this Chapter and the profession with the general public and with other professional
groups and organizations within this Chapter area. The Committee shall cooperate with the
Institute committee and shall refer to said Committee any matters arising which are of concern
to the profession as a whole as distinguished from matters arising of purely local interest.

ARTICLE XII: Amendments

Amendments to these Bylaws may be made by an affirmative vote of three‐quarters
(3/4) of the members of the Board of Directors present and voting at any regular or special
meeting of the Board, provided that in any instance notice of any such amendment shall be
mailed to each Resident member of this Chapter at least 15 days prior to any such meeting.
Such amendments shall not take effect until same are submitted to the Institute and approved
by the Board of Governors. At any time, the Institute may require such changes in the Bylaws of
this Chapter as are necessary to carry out the policies established by the Institute.



© 2010 Florida Institute of Certified Public Accountants, Inc.

Ficpa Atlantic Chapter 2010-2011 Operations Manual

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2010-2011

Noah Rubin Patti‐Ann Dressback David Thorsen Adam Ziffer

Thursday June 8, 2010 5:30pm Chapter Training Seminar

Thursday July 1, 2010 7:45am Directors Breakfast Meeting

Thursday August 5, 2010 7:45am Directors Breakfast Meeting

Thursday September 2, 2010 7:45am Directors Breakfast Meeting

Thursday October 7, 2010 7:45am Directors Breakfast Meeting

Thursday November 4, 2010 7:45am Directors Breakfast Meeting

Thursday December 2, 2010 7:45am Directors Breakfast Meeting

Thursday January 6, 2011 7:45am Directors Breakfast Meeting

Thursday February 3, 2011 5:30pm Planning Dinner Meeting

Thursday April 21, 2011 7:45am Directors Breakfast Meeting

Thursday May 5, 2011 7:45am Directors Breakfast Meeting

Thursday June 2, 2011 7:45am Directors Breakfast Meeting

Thursday June 16, 2011 5:30pm Chapter Training Seminar

Date Time Meeting type

Tuesday June 29, 2010 4:30pm Dinner

Tuesday July 20, 2010 4:30pm Dinner

Tuesday August 24, 2010 4:30pm Dinner

Tuesday October 27, 2010 4:30pm Dinner

Tuesday November 23, 2010 4:30pm Dinner

Tuesday December 14, 2010 4:30pm Dinner

Tuesday January 18, 2011 4:30pm Dinner

Tuesday May 17, 2011 4:00pm Dinner

Tuesday June 21, 2011 4:30pm Dinner

Year President Contact information

Year President Contact information

Year President Contact information

Year President Contact information

© 2010 Florida Institute of Certified Public Accountants, Inc.

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