Amendment approved August 4, 2008


a. To promote and facilitate communication and interaction among two-year college faculty, faculty from other colleges and universities and accounting practitioners.
b. To explore the ongoing relationship between two-year college accounting programs and those of other colleges and universities.
c. To facilitate the successful transfer of two-year college accounting students to other college and university accounting programs.
d. To stimulate advances in the approach to the development and teaching of accounting courses.
e. To promote classroom research, and provide a forum for the interchange of ideas that result from that research.
f. To provide information regarding technical advances in computerized accounting and other electronic applications utilized by the profession.
g. To expand awareness of the unique contributions of two-year accounting faculty and programs.

To meet these objectives, the section will sponsor the following activities consistent with American Accounting Association policy:
a. Provide sessions and appropriate programs at the regional and national meetings of the association.
b. Publish a newsletter two times each year to disseminate information regarding section and member activities, accounting conferences and meetings of interest, advances in accounting education, and other relevant articles.
c. Provide support to members who wish to present papers at the national or regional meetings.
d. Provide support to members through the activities of the committees.


Accounting professors, public accountants, accountants from industry and government, and other persons interested in the Section’s purposes and objectives are eligible upon acceptance as members of AAA. There shall be four classes of membership: (1) Members, (2) Student Members, (3) Life Members, and (4) Emeritus Members.

MEMBERS: Members of the section are eligible to vote, hold offices, and participate in all activities of the Section.

STUDENT MEMBERS: Student members of AAA, during the period of registration in school, shall be eligible to become Student Members of the Section. Student Members of the Section may not vote in elections conducted by the Section, serve on committees, or hold an election or appointed office.

LIFE MEMBERS: Life membership in the Section may be awarded on an individual basis by the Executive Committee of the Section. Life Members have all the rights of a member. No Life Memberships shall be sold.

EMERITUS MEMBERS: Members who have retired from ordinary gainful employment, who have attained age sixty-five (65) and who have been members of the Section for twenty (20) years may apply for and shall thereupon be granted emeritus membership. An exception to the twenty year rule will be made for those members who have been section members since its inception. Emeritus Members shall have all of the privileges and benefits of ordinary members but shall pay dues at the same rate as Student Members.


Section dues are payable in advance at the beginning of each fiscal year. The dues shall be apportioned quarterly for new members for the initial year-of membership. Any member ten (10) months in arrears shall be dropped from the membership roll. The fiscal year for the Section shall be September 1 to August 31. Any increase in dues shall require consent from a majority of members attending the Section business meeting at the national conference and approval by the Executive Committee based upon a review of the Section’s proposed budget and programs. Student dues shall be at a reduced rate consistent with AAA policy.


The Executive Committee of the Section shall consist of the following officers: The President, the Vice President , the Secretary-Treasurer , the Coordinator of Regional Representatives, and the TYC Section Council Representative. Officers will be elected for two-year terms and the TYC Section Council Representative will be elected for a three-year term at the Section business meeting at the national conference. The Vice President, on the completion of their elected term, shall succeed to the President position. The Secretary-Treasurer, on the completion of their elected term, shall succeed to the Vice President position.

The Executive Committee, with guidance from the Executive Board, shall be responsible for directing the affairs of the Section and shall formulate such plans, policies, rules and procedures as needed to achieve the purposes and objectives of the Association. If any office becomes vacant because of the inability or unwillingness of the holder to complete the term, that office shall be filled by appointment of the Executive Committee to complete the office term. If the vacated office is that of Section President, then the Vice President shall be appointed to fill the term, before completing their own term as President.

The TYC Section representative on the Council of the American Accounting Association will be elected for a 3 year term, and may be re-elected for one additional term. In order to fully represent the TYC Section’s position on issues and have knowledge of section activities and membership, the TYC Section representative to AAA Council will have currently/previously served on the TYC Executive Committee within the past 6 years prior to election. The responsibilities of the Council representative shall be:
- to represent the section at the AAA Council meetings (if they are unable to attend, they should notify the remaining executive committee so that a substitute can be sent);
- to perform Council duties as described in the AAA bylaws; and
- to report in a timely manner all relevant Council meeting information to the section governing body.





The Executive Board will be comprised of the Executive Committee, two (2) former Presidents of the Section (selected by the Executive Committee), and the Chairs of the Standing Committees.

The functions of the Executive Board will be as follows:
a. Propose By-law changes for submission to the membership.
b. Approve changes in dues before submission to the membership.
c. Elect four (4) members to the Nominations Committee.
d. Review the budget and make recommendations thereon to the President.
e. Create Ad Hoc Committees as needed for further the goals of the Section.

QUORUM AND VOTING: A simple majority of the Executive Board will constitute a quorum. Issues shall be decided by a simple majority vote of those present.

VI. STANDING COMMITTEES: The following standing committees shall be established and shall report to the Executive Committee.

NOMINATIONS COMMITTEE: The Nominations Committee shall consist of one or more immediate Past Presidents (the most senior of whom shall chair the committee) and four (4) members elected by majority vote of the Executive Board. The Nominations Committee will announce a call for nominees to section members no later than April 15. Members of the Nominations Committee shall not be eligible for nomination to any TYC Section office while serving on the committee. The Nominations Committee shall prepare a slate of nominees for the election of the Secretary-Treasurer, Coordinator of Regional Representatives, and the Council Representative to be held at the next annual meeting or by mail, facsimile, or electronic vote before the next annual meeting.

LIAISON COMMITTEE: The Liaison Committee shall compile information about section members who have developed or are developing an articulation agreement with four year programs. This information is to be disseminated to interested members who are attempting to establish articulation agreements in their geographic region. The committee shall be responsible for promoting interaction between two and four year programs. In addition, this committee will focus on how to get students "prepared in two" for upper level accounting classes and can network on the ideas surrounding creating an honors curriculum for potential transfer students. This committee will gather data on trends, best practices and strategies for ensuring transfer student success.

MEMBERSHIP COMMITTEE: The Membership Committee shall be responsible for implementing procedures to generate new membership for the Section. Focus can be by region, and ideas could be formulated on how to increase participation at regional meetings and how to provide additional regional networking opportunities. In addition, the Membership Committee will correspond with all members who drop out of the Section to mediate problems that arise and foster stability in Section membership. Also, the Membership Committee will serve the role of the international committee. Historically, this committee has served as a liaison with colleagues in other countries. This committee would then promote cultural and international awareness.

VII. ANNUAL MEETING: The Section shall hold an annual meeting at the annual American Accounting Association meeting. The agenda shall include:

a. The nomination and election of officers
b. Proposed changes to the By-Laws
c. State of the Section and goals for next year
d. Financial report
e. Committee reports – New Business

VIII. ANNUAL LUNCHEON: The Section shall hold an annual luncheon at the annual AAA meeting. The program shall include:

a. Introduction of new officers
b. Presentation of awards
c. Recognition of regional representatives
d. Speaker


These By-laws may be amended by the affirmative vote of two-thirds of the members present and voting at any annual business meeting, or, at the discretion of the Executive Committee, by the vote of two-thirds of the members who return ballots in a mail referendum. Amendments to the By-laws may be proposed by any individual member or group of members, by the Executive Committee, or by the AAA Council. Written notice of By-laws amendments to be presented for membership vote at an annual business meeting shall be published in the newsletter prior to that meeting.

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