NEW JERSEY ASSOCIATION OF PUBLIC ACCOUNTANTS

Transcription

1 NEW JERSEY ASSOCIATION OF PUBLIC ACCOUNTANTS OPERATIONS MANUAL REVISED JUNE 2015 INTRODUCTION This manual is provided as a guideline for the general and uniform operation of the Association. It is intended to assist all Officers, Members of the Board of Trustees, and Committees to better understand the functions and responsibilities of each segment of this Association. It is not intended to supersede the Constitution, Bylaws or Roberts Rules of Order and may be revised, updated, and amended by the Executive Committee at any time, except that it shall not contain any procedure, directive or provision that shall be in conflict with the Constitution or Bylaws of this Association. It is recommended that a copy of this manual be presented to each Officer, Member of the Board of Trustees, and Committee chairpersons upon their election or appointment to such office. In all references, the use of any particular gender is intended to include the appropriate gender as the text of their SOP may require. Page 1 of 33

2 GENERAL: Meetings: The General Membership shall meet annually in June, at which time bylaw changes, contractual obligations, elections of trustees will be addressed. Special meetings of the general membership may be called by the President at any time upon not less than ten days notice to the general membership. Notice shall specify the time, date, location and purpose of the meeting. No other business shall be transacted at that meeting. A special meeting of the general membership shall be called on written request of 15 Active members and shall state the purpose for the meeting. The Board of Trustees: Shall meet at least four times per year. The June annual meeting will specifically address election of officers, approval of the Director s contract, approval of the annual budget, installation of officers and trustees, authorization of delegates to the NSA Convention and approval of cost reimbursement. There shall be one meeting following election at the annual meeting and one meeting within 30 days prior to that meeting. All meetings will be at the discretion of the President, who shall announce the dates, times, place of such meeting at the annual meeting. Special meeting of the Board of Trustees may be called by the President at any time. All meetings of the Trustees and/or General Membership not regularly scheduled shall be classified as special meetings.. Committees: All chairpersons and each member of committees shall be appointed by and serve at the pleasure of the President. At the discretion of the President a member may be added or removed from any committee Page 2 of 33

3 TRUSTEES: The Board of Trustees is the governing body of this Association. Each Trustee is a liaison between his/her chapter and the State Organization. It is essential that the communication between these two elements of the organization be maintained through the Board of Trustees. It is the duty of each Trustee to present the position of his/her chapter completely and impartially on all issues at all meetings of the Board of Trustees. Trustee Qualifications: Individuals must be: 1. Fully paid up members, of the Local Chapter. 2. A member of the Association for a period of one year prior to nomination for trusteeship. 3. Active Member. It is the duty of each Trustee, objectively and without favor, to examine each issue presented for consideration of the Board of Trustees, and to vote and administer the affairs of New Jersey Association of Public Accountants for the mutual benefits of the entire membership. Attendance at all Trustee meetings and chapter meetings is essential to meet these goals. Therefore, any absence from four meetings of the Board of Trustees during the fiscal year of the Association shall automatically result in termination as a Trustee, per NJAPA Bylaws: Article XI Section 5. A Trustee or State Officer dropped for missing four meetings may be reinstated at the request of their chapter and upon a two-thirds majority vote of the Board of Trustees. A Trustee may be reinstated only once during a full term per NJAPA-Bylaws Article XI Section 7. All members of the Board of Trustees must pay dues prior to September 1 st or such member shall be suspended as a Trustee. A Trustee reinstated shall have placed beside his/her name the letter R for reinstatement. This R designation shall remain for one year following the reinstatement. A trustee once dropped for absence or nonpayment of dues, reinstated during that term, who again is dropped for these offenses may not be reinstated a second time for two years following July 1 st following the second drop. The composition of the Board of Trustees is recited in NJAPA Bylaws Article XI Section 4,5,6. Vacancies in Board of Trustees shall be filled by a member from the same chapter by the Board of Trustees upon a two-thirds vote. The Board of Trustees shall be the Board of Review and adjudicate all findings of improper conduct. All members of the Board of Trustees should review Article XI of the NJAPA Bylaws. Page 3 of 33

4 The Board of Trustees shall perform the following duties: 1. Approve all applications for membership; 2. Approve the appointment and employment contract of the Executive Director at the annual meeting; 3. Establish the annual dues; establish the portion to be refunded to each chapter; and levy additional assessments as may be required; 4. Approve the annual budget; 5. Establish the districts which shall constitute the chapters of this Association; 6. Elect the officers of this Association from among themselves; 7. Fill all vacancies on the Board of Trustees between annual meetings; 8. Confirm all candidates for Life Membership and Honorary Membership of this Association on the recommendation of the Awards Committee. Page 4 of 33

5 STATE OFFICERS: President The duties of the President are as follows. He/She shall: 1. Be the Chief Executive of the Association; 2. Supervise the affairs of this Association in accordance with the Constitution and Bylaws and preside over all meetings held by the Executive Committee, Board of Trustees and general membership; 3. Be chairman of the Executive Committee and ex-officio of all committees; 4. Appoint the chairman and all members of each committee; 5. Approve all vouchers for payment of bills and expenses of this Association; 6. Plan the programs for his/her term and present such programs to the Board of Trustees for their approval; 7. Install all chapter officers as provided in the installation manual; 8. Select the dates and location of the meetings of the Board of Trustees and cause proper notification to be mailed as provided in the Constitution; 9. Perform such other duties as may be directed by the Board of Trustees and cause proper notification to be mailed as provided in the Constitution; 10. Remain a Trustee of his/her chapter for the year of service as a State Officer and be subject to the rules of absence and suspension; 11. Assist with annual examination of the Association s books; 12. Serve for a term of one year unless he/she is duly elected to remain in office for another year; 13. Upon confirmation by the Board of Trustees, become the primary choice as delegate to the annual convention of the National Society of Accountants, representing the New Jersey Association of Public Accountants and receive such reimbursement of expenses as shall be provided in the budget and approved by the Board of Trustees; 14. Attend the annual meeting of NJAPA; Page 5 of 33

6 President Continued 15. Prepare an annual report to be given at the annual meeting; 16. Submit monthly expense reports; 17. The President shall become permanent Trustee upon completion of his/her term as State President. Page 6 of 33

7 Vice President The duties of the Vice President are as follows: He/She shall: 1. Assume the duties of the President in the case of absence, resignation, death or disability; (see Note) 2. Assist the President in all matters as requested and assume such other duties as prescribed by the Constitution and Bylaws; 3. Be a member of the Executive Committee and attend all Executive Committee Meetings whenever possible; 4. Represent NJAPA and the Executive Committee at all functions of this Association and any other function requested by the Board of Trustees or the President; 5. Chair the Finance Committee (see Following section on Finance Committee for duties); 6. Attend NJAPA annual meeting; 7. Submit monthly expense reports; 8. Assist other officers as required; 9. Remain a Trustee of his/her Chapter for the year of service as a State Officer, and attend all Trustee meetings and be subject to the rules regarding absence and suspension; 10. Upon confirmation by the Board of Trustees attend NSA Convention as a State Delegate and be reimbursed for expenses as provided in the Budget. Note: If the Vice-President shall be required to assume the duties of the President because of death or disability of the President, he/she shall assume the duties only and not the title President. He/she must be elected to the office of President at the following annual meeting as prescribed in the Bylaws. If the Vice-President is unable to assume the duties of the President, then in that event, the Treasurer/Secretary shall automatically assume the duties of President. In the event of no available current officers to fill the duties of the Presidency, the Executive Director should immediately call a Special Board of Trustees meeting for the election of replacement of vacant offices. Page 7 of 33

8 Treasurer/Secretary The duties of the Treasurer/Secretary are as follows. He/She shall: 1. Present Treasurer s Report to the Trustees; 2. Be a member of the Executive Committee and attend all Executive Committee meetings whenever possible; 3. Chair the Budget Committee (Refer to section on Budget Committee for duties); 4. Attend NJAPA annual meeting; 5. Present the Executive Director s contract to the Trustees at annual meeting following the discussion of same by Executive Committee; 6. Submit monthly expense report; 7. Remain a Trustee of his/her Chapter for the year of service as a State Officer; attend all Trustee meetings and be subject to the rules of absence and suspension; 8. Upon confirmation of the Board of Trustees, attend NSA Convention as State Delegate if either the President, or Vice-President cannot attend and be reimbursed as provided in the Budget; 9. Assist with annual examination of Association s books; 10. Arrange for recording of the minutes of the Executive Committee meetings, the General Membership meetings and all Trustee meetings and furnish a copy of said minutes to the Executive Director for filing; 11. Handle special projects or committee as the President requests. Page 8 of 33

9 Executive Director The duties of the Executive Director are as follows: He/She will: 1. Administer the day to day affairs of this Association; 2. Be the corresponding secretary, registered agent, administrator and custodian of the records of this Association; 3. Maintain the minutes of all Trustee and General Membership meetings and furnish copies to the members of the Board of Trustees as provided in the Constitution and Bylaws of this Association; 4. Maintain the financial records of this Association and arrange for the payment of all bills as funds are available; 5. Present the President for approval all financial drafts, vouchers and withdrawals of this Association; 6. Notify the President of all members of the Board of Trustees that have missed four meetings and are to be suspended in accordance with the Constitution and Bylaws of this Association; 7. Notify the Chapter President of each chapter, in writing after May 1st annually, of all vacancies on the Board of Trustees pertaining to their particular chapter; receive in writing all nominations for Trusteeships from each chapter; verify each trustee nominee is qualified for election. 8. Perform all duties specified in Article IX of the NJAPA Bylaws and such other duties as shall be requested by the President or the Board of Trustees; 9. Accept an employment contract that set forth the responsibilities expected by the Association, it s Executive Director, the compensation to be received, and with said contract having been approved by the Board of Trustees; 10. Be an employee of this Association and thus be covered by insurance, bonding, worker s compensation, unemployment and all required federal and New Jersey regulations appropriate under an employment contract; 11. Attend all State Meeting and shall be reimbursed for all approved meeting attendance expenses; Page 9 of 33

10 Executive Director- continued 12. Prepare a statement of revenue and expense for the Treasurer to report to the Trustees at all meetings. 13. Request of the National Society of Accountants send an NSA representative attend the Annual NJAPA Meeting to conduct the installation of Officers; 14. Purchase all necessary awards for presentation at the Annual State Meeting; 15. Certify to the Nominating Committee that those individuals under consideration for State Officer and/or Trustees qualify; 16. Present to all trustees prior to each meeting, a list of members to be dropped from membership indicating the reason and dues outstanding. If no member is to be dropped, the report shall so state; 17. Be a member of the Executive Committee and attend all meetings; 18. Serve as director of the Professional Development and/or Continuing Education; 19. Prepare and file the NJAPA annual Form 990 and such other reports as may be required to maintain the Association s tax exempt status. 20. Provide continuing education verification on members to the Board of Accountancy upon request. Page 10 of 33

11 Immediate Past State President The Immediate Past President shall be a voting member of the Executive Committee. He/she shall assist the President and the other Officers in any manner concerning the furtherance of the policies of NJAPA as provided in the Bylaws and/or established by the Board of Trustees. The Past President will be notified of the date and be requested to participate in the scheduled examination of the Association s books. The Past President is requested to attend the examination; in the event he/she cannot attend, will provide a telephone number for being contacted by the Committee if necessary. Page 11 of 33

12 Past State Presidents All past Presidents shall be permanent members of the Board of Trustees and shall not be subject to removal for any absences from meetings of the Board. Past Presidents shall be subject to suspension from voting privileges as a Trustee if they have not paid their dues by September 1 st. The voting suspension shall remain in effect until their dues have been paid or they shall have been dropped from membership. All Past Presidents who are current in their dues are members of the Past President Advisory Committee. The Chair of the Past President Advisory committee is determined by seniority of the office as the Past President by serving the longest in the position of Past President and who is willing to serve as Chair. This position is held until the Past President can no longer serve or resigns the position to be filled by the next Past President in Line by seniority of the office. Page 12 of 33

13 Executive Committee The Executive Committee consists of the President, Vice President, Secretary/Treasurer, Immediate Past President and the Executive Director. The Executive Committee shall be the review board of all issues being brought before this Association and shall serve as advisors to the President. The Executive Committee shall oversee all committees at the direction of the President and determine that all directives of the Board of Trustees have been implemented; assure a competent and efficient administration, and serve as the Awards Committee (refer to Awards Committee). The Committee will receive and review all nominations for Life Membership and/or Honorary Membership and forward their nomination to the Board of Trustees for confirmation. It is neither required nor recommended that a selection for either award be made each year. Not more than one selection annually shall be made for Life Membership. Page 13 of 33

14 Chapter Officers The duties of the Chapter Officers shall be, at the chapter level, the same as prescribed for state officers (except for specific state functions). It shall be their responsibility to conduct the minimum five chapter meetings required by the Constitution and Bylaws of this Association. All Chapter Officers should review the Constitution and Bylaws of the Association. The operation of their chapters should be conducted in accordance with the desires of their respective members and for the benefit of all the members of each chapter, provided that no action may be instituted that would be contrary to the Constitution and Bylaws of the Association, the directives or policies of the Board of Trustees or which would be counter-productive to the benefit of the State Association and its entire membership. The State Association shall have final jurisdiction over the actions of its chapters. All Chapter officers shall be elected annually by the members of their respective Chapters. Proxy voting shall not be permitted. The term shall be for one year beginning July 1, and ending June 30,. Officers may be elected to succeed themselves at the discretion of the Chapter. Chapters shall elect the following officers: President, Vice-President, Treasurer and Secretary. Page 14 of 33

15 Committees General The State President shall appoint the Chairperson and all members of all Committees except where the Bylaws may specifically designate otherwise. The Chairpersons and all Committee members serve at the pleasure of the President and may be removed from or added to any Committee at the sole discretion of the President and the presumed willingness of the appointee. Committees listed in the Bylaws shall be classified standing Committees and must be appointed by each President. Ad Hoc Committees are all other Committees and may be reappointed, eliminated or created at the discretion of the President. Page 15 of 33

16 Awards Committee The Executive Committee shall serve as the awards Committee and may present annually the following awards if there is a suitable recipient. 1. John Primoshic Founders Award to the member that has for several years performed outstanding service for NJAPA. 2. Harry and Claire Roman Merit Award to the member that has performed outstanding service to NJAPA during the year. 3. Elizabeth Peterman Award to the Chapter Secretary that files timely the chapter minutes to the Executive Director and exemplifies the principals of Secretary. 4. Presidential Service Citation Award to the member who, in the opinion of the State President, has significantly contributed to success of his/her term and is deserving of special recognition. 5. The Committee shall select the recipient of the State Scholarship Award as provided by the standards established by the Board of Trustees. 6. The Committee receives and reviews all nominations for Life Membership with only one (or none) selection annually and Honorary Memberships; refer to Executive Committee duties. 7. All nominations are to be forwarded to the Board of Trustees for confirmation. Page 16 of 33

17 Budget Committee The State Officers shall serve as the Budget Committee and the Treasurer/Secretary shall be the chairperson of the Budget Committee. The committee shall prepare the budget for the fiscal year and make any recommendations on financial matters it deems appropriate. The Budget Committee shall make the final determination as to the amount to be allocated to each budget line item and the Treasurer/Secretary shall present the completed budget to the Board of Trustees no later than ten days prior to the start of the annual meeting. The Budget Committee will introduce the Budget for approval by the Board of Trustees at the Annual Meeting. Page 17 of 33

18 Constitution and Bylaws Committee The Constitution and Bylaws Committee shall receive, inspect, and report on all proposed constitutional changes, in accordance with Article XII of the Bylaws of this Association. The Committee shall review the proposed Bylaw change to determine: 1. That the change was submitted to the Bylaw Committee at least 30 days prior to the General Membership meeting at which it will be presented for adoption. 2. That the proposed change has been signed by five members in good standing. The Chairman will verify this with the Executive Director s office. 3. That the proposed Bylaw change cites the correct section of the Bylaws to be amended, added or deleted. 4. That that proposed Bylaw change clearly cites the Bylaw as it currently exists and with proposed changes underlined or distinguished for clarification. 5. That the purpose of the proposed change is briefly but clearly stated. The Committee, after deliberation, shall forward a report of proposed changes to the President along with the Committee s recommendations (for or against adoption). The Committee may file a report without recommendation, but the report shall so state. For the purpose of determining if a proposed Bylaw change has complied with the 30 day rule, minor cosmetic changes may be permitted without changing the date of the original submission. If changes to the original proposal would amend, modify or alter the original intent of the proposal or would expand or reduce the conditions, it shall be considered a new proposal subject to the 30 days rule from the date of resubmission, even if the signers of both proposals are identical. The President upon receipt of the report from the Committee, shall cause a notice of introduction to be sent to the membership at least ten days prior to the meeting or special general membership meeting at which all amendments will be presented. If the President shall call a special meeting of the general membership, the notice shall indicate the date, time, location and purpose of the meeting and include the Bylaw change proposed. No other matters except those indicated on the notice may be presented. If the President shall determine that the proposed change will be presented at the annual meeting of the general membership, the notice shall so state. Page 18 of 33

19 Ethics and Grievance Committee The Ethics and Grievance Committee shall consist of five members. The Committee shall adhere to all policies of this Association as prescribed by current Constitution and Bylaws. All pertinent ethics and grievance complaints shall be presented to the committee in writing. Recommendations of the Committee shall be submitted for approval by the Board of Trustees. Page 19 of 33

20 Federal Taxation Committee The Federal Taxation Committee shall be the representative of the Association with the Internal Revenue Service. It shall keep the members alerted to all recent changes of procedures and developments, both nationally and within the state. It shall receive all member complaints in writing of inequitable systemic actions by the IRS, setting forth the full and complete particulars, and shall thereafter determine what action is appropriate under the circumstance. It shall endeavor at all times to refrain from the involvement in individual problems, acting in a neutral position regarding issues affecting the Association concerns. Page 20 of 33

21 Finance Committee The State Officers shall serve as the Finance Committee and the Vice President shall serve as its Chair. The Finance Committee is responsible for the annual examination of the financial records of this Association, and shall submit its report to the Board of Trustees. The examination of the books and records of the Association shall mean, without exception, any and all committees that have been authorized to receive and disburse funds of the Association, both at the State and Chapter levels. The Finance Committee is charged with approval of the annual Form 990 and all other reports required to preserve the Associations exempt status. The Executive Director shall be responsible for filing Federal Form 990 pertaining to tax exempt organizations and any other reports required under Federal and State statutes, laws, and regulations in order to protect the Association s exempt status. The Chairperson of the Finance Committee will by consensus of the Committee establish the date to examine the records of the Association. The Chairperson of the Finance Committee, prior to that date, will meet with the Executive Director to review the guidelines for the examination and establish the examination procedures and assignments to expedite in the most efficient manner the examination of the records of the Association. At the conclusion of each phase of the examination, the committee members will furnish the Chairperson with worksheets, documentation and results of his/her participation. The Vice President shall review all documentation, and assemble the final report for presentation to the Board of Trustees. Page 21 of 33

22 Insurance Committee It shall be the duty of the Insurance Committee to review all insurance coverage, bonding, and liability of the Association. It shall review the programs offered by the National Society of Accountants and keep the membership of the State Association fully informed of the programs and benefits. If any insurance programs are offered to this Association as a unit, the Committee shall investigate the programs and report to the Board of Trustees with recommendations. The Insurance Committee shall at all times endeavor to improve the availability and coverage of benefits for the members of the Association. Page 22 of 33

23 Federal State Tax Workshop Committee (FSTW) The Committee, with the assistance of the individual chapters, shall arrange, with the consent and cooperation of the Internal Revenue Service and the State of New Jersey, Federal State Tax Workshops (FSTW) each year, previously referred to as Tax Practitioners Institute (TPI). In cooperation with Chapter Coordinators, they shall establish the college sites with non conflicting association dates and apply to the continuing education department for CPE approval. The Committee shall set the fee and terms of registrations. Registration shall be processed through the Executive Director s office. The Executive Director s office shall maintain a list of paid registrations by college site. Appointed local member assistants and presenters may obtain CPE at no charge. The Executive Director s office will maintain a list of revenue and approved expenses directly attributable to each college site (food service, special services, coordinator expenses, etc). Any overhead fee and general charges should be determined by the Executive Director and the FSTW Committee prior to registration solicitations each year. This fee will be multiplied by the total registrations, including the costs of those attending gratis at each college to determine the overhead charge for each college. The total revenue for each college minus the direct expense, minus the general overhead expense will result in the amount of scholarship contribution paid to each institution. A financial summary by site will be furnished to each coordinator (in duplicate) pertaining to their college and one signed approval being returned to the Executive Director s Office for annual examination. All registration report approvals must be signed and returned by site coordinators within 30 days after issuance by the Executive Director s Office. If the coordinator does not indicate any errors or discrepancies within 30 days, all reports will be considered correct and final, scholarship checks then may be issued. Page 23 of 33

24 Federal State Tax Workshop Committee (FSTW) - continued No scholarship distribution check will be issued without the Coordinator s signed approval of the summary. Any funds not disbursed shall be held in trust for the college until verification has been signed. The CPE credits as established by the committee and approved by the Professional Development Department will not be charged to the participating chapter as a part of their seminar limitation CPE credits and shall be exempt from the CPE surcharge. Page 24 of 33

25 Membership Assistance Committee The Membership Assistance Committee is established to serve those members who through either sickness or death or other special circumstances shall request assistance on a temporary basis to maintain members client records or office management. The Committee shall establish guidelines for membership assistance and define the parameters of assistance with the member or the estate of the member. The Committee or Association Volunteers will receive no compensation for this assistance. The Committee shall only participate as staff of the practitioner and shall receive a waiver of liability from the member receiving assistance, or other appropriate documentation that would hold harmless the Association or any member-assisters. Page 25 of 33

26 Membership Committee The Membership Committee shall be responsible for establishing a program for the solicitation of members for this Association; it shall maintain a membership table at each state sponsored seminar and other appropriate meetings and shall endeavor to increase the number of members each year. It shall establish a coordinated effort with local chapter procedures to enhance membership retention and the collection of delinquent dues. It shall participate with the Executive Committee to formulate programs to recommend for the Board of Trustee approval, that will assist in accomplishing the goal of increased membership. The Committee shall review the membership applications process periodically to verify that it conforms to any revision of the Association Bylaws, directives or procedures. The Committee shall recommend any modifications to the Executive Director s office. Page 26 of 33

27 New Jersey Board of Accountancy Liaison The President will appoint a member to be the liaison to the Board of Accountancy. Duties are to: 1. Attend the Public section of each Board of Accountancy meeting as the NJAPA representative. 2. Monitor the Board of Accountancy s activities and agendas, report back to the trustees at the next meeting (and to the Executive Director sooner upon significant events needing NJAPA s input to the Board of Accountancy and its members on behalf of the entire membership). Page 27 of 33

28 Nominating Committee The Nominating Committee, appointed by the State President shall consist of a representative of each chapter of the Association, one of whom will be selected as chair. It is essential that a Past President have input into the deliberations of this Committee. That Past President will serve on the Committee as the representative of his/her respective chapter. It is also recommended that the Past President should not be appointed chairperson of this Committee. (See NJAPA Bylaws on Elections, Article XII Section I). This Committee shall interview all candidates recommended for State Office. All candidates must be certified eligible by the Executive Director under NJAPA Bylaws Article XII Section I. At the Annual Meeting, the Nominating Committee shall present a slate of officers for nomination. The Nominating Committee chairperson shall report to the Board of Trustees at the meeting immediately prior to the annual meeting, those candidates being interviewed for State Office without comment or preference. If a candidate is being interviewed who does not currently meet the requirements for State Office, the chairperson may state that the interview is conditional. An individual must meet the qualifications for State Office prior to receiving the nomination. Voting members shall receive a copy of the approved slate of officers prior to the General Membership meeting at which the nominee, or any nominees from the floor, will be elected to office. Page 28 of 33

29 NSA Delegates The number of New Jersey State Delegates to the NSA Convention shall be determined by the National Society of Public Accountants. Since cooperation and coordination is beneficial to the future endeavors of both organizations, it is strongly recommended that the NJAPA Board of Trustees select the delegates from the State Officers to serve during the convention year and that they be selected in station order. (President, Vice President, Treasurer/Secretary and if there are still delegate positions unfilled, the Trustees at large). Since the actual officers may not be known by name, the Board can select by position and title, and the actual name can be inserted after the election at the NJAPA Annual Meeting (See NJAPA Bylaws, Article XVI). The appointment as State Delegate shall be subject to acceptance by the individual and reimbursement of expenses shall be provided in the Budget. The NJAPA Delegate shall be required to attend all sessions of the House of delegates, the district and state caucus, the opening banquet, grand banquet and shall submit a report to the Board of Trustees of the convention activities. Attendance at other functions of the convention shall be optional. Page 29 of 33

30 Professional Development Department The Professional Development Committee and Executive Director shall be responsible for the planning of all technical and professional programs presented by the State Association and shall make all arrangements with conference centers, speakers, obtaining materials, setting registration fees, advertising, accepting reservations, and all other matters pertaining to the establishment of a cohesive program of continuing education for the members of the Association. The Committee and Executive Director shall set the dates, establish the topics, and prequalify speakers for continuing professional education credits to be awarded at each session. It shall also maintain a list of persons attending each session and shall, at the completion of the program, provide certificates to the attendees as required by the State Board of Accountancy and the National Association of State Boards of Accountancy. The Professional Development Committee shall be authorized to establish its own bank account and shall require only the signature of the Executive Director for the disbursement of funds. The funds of this Committee shall be maintained separate and apart from the general funds of this Association. The Committee and Executive Director shall constantly be knowledgeable as to the requirements of any federal or state regulatory authority having jurisdiction over our profession regarding mandatory continuing professional education and ensure that the programs offered by this Association, either at the chapter or state level, are in full compliance with said requirements. The programs are to be designed to offer our membership the maximum opportunity to fulfill their obligations for retention of their professional license. The Professional Development Committee must be recognized as one of the essential Committees of this Association and should receive the maximum cooperation from all Committees, State Officers, the Board of Trustees and all chapters. The Professional Development Committee shall establish a procedure for conducting all seminars of this Association (State and Chapter level) and shall provide all chapter continuing education chairpersons and chapter presidents with a copy of the current procedure requirements annually. Page 30 of 33

31 Public Relations Committee The Public Relations Committee shall be responsible for establishing a consistent publicity campaign for this Association. It shall endeavor to utilize all public media in an effort to constantly keep the image of the Association and the public accounting profession before the general public and in a positive light. This Committee may request in- formation from any Committee of the Association and each chapter that will assist in any program to further enhance the image of this Association and the Public Accountant. The Committee shall coordinate with all other committees regarding any requests from educational institutions, public forums, committees, or similar groups, for NJAPA speakers, technical assistance or programs within our professional capacity. The Committee will review the Association s public information brochure and revise and amend the information as appropriate. Special consideration should be exercised to design the brochure to provide for easy revision. Page 31 of 33

32 State Legislation Committee The Committee shall be responsible for constantly monitoring all legislation before both houses of state government pertaining to the accounting profession or to taxation. It shall report to the Board of Trustees on all legislation that may affect the Association and the profession and shall recommend appropriate action or position. The Legislative Committee shall advise and present to the Board of Trustees for approval any legislation it believes the Association should sponsor or oppose. The Legislative Committee shall, thereafter, be responsible for drafting, introducing and promoting legislative activities and seek means of funding as required. The chairperson shall be the liaison between the Association and Lobbyist for the Association. The Committee chairperson shall be responsible for reporting periodically to the Board of Trustees all developments on pertinent legislative activities. The Committee will be granted the greatest latitude and discretion in implementing the necessary Board s approved action. Page 32 of 33

33 State Taxation Committee The State Taxation Committee shall be the representative of this Association with the New Jersey Division of Taxation, Division of Revenue and Department of Labor. It shall keep the members alerted to all changes of procedures and developments within the agencies. It shall receive all complaints of inequitable actions by the agencies, in writing, setting forth the full and complete particulars, and shall thereafter determine what action is appropriate under the circumstances. It shall endeavor at all times to refrain from the involvement in individual problems. The Committee shall review all changes recommended by the membership and consult with the agencies, and, thereafter, make a recommendation to the Board of Trustees of appropriate action. The Committee will meet with senior management of any tax agencies as necessary to resolve the problems affecting the practicing accountant and shall provide the state representatives with recommendations for constructive change. Page 33 of 33