AMERICAN ACCOUNTING ASSOCIATION

AMERIC= AN ACCOUNTING ASSOCIATION

TWO-YE= AR COLLEGE SECTION

BY-LAW= S

Amendm= ent approved August 4, 2008

I. PURPOSE AND OBJECTIVES:

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 progra= ms 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, a= nd 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 s= ection 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 secti= on 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.

II. &n= bsp; MEMBERSHIP

Accounting professors, public accountants, accounts 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 s= ection are eligible to vote, hold offices, and participate in all activities of the Section.

STUDENT MEMBERS: &n= bsp; 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 s= hall 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 t= he twenty year rule will be made for those members who have been section membe= rs 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.

III. DUES:

Section dues are payable in advance at the beginning of e= ach fiscal year. The dues shall b= e apportioned quarterly for new members for the initial year-of membership. Any member ten(10) months in arrea= rs 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. <= o:p>

IV. THE EXECUTIVE COMMITTEE:

The Executive Committee of the Section shall consist of t= he following officers: The Chair= , the Vice-Chair, the Secretary-Editor, and the Coordinator of Regional Representatives. Officers wil= l be elected for Two-Year terms at the Section business meeting at the national conference.

The Executive Committee, with guidance from the Executive Board, shall be responsible for directing the affairs of the Section and sh= all formulate such plans, policies, rules and procedures as needed to achieve t= he purposes and objectives of the Association. Should any officer be unable to co= mplete their term of office, the Coordinator of Regional Representatives shall ser= ve in that capacity until a replacement is located by the Executive Board. That replacement shall be a former officer who will perform the duties for the remainder of the fiscal year.

V. THE EXECUTIVE BOARD:

= The Executive Board will be comprised of the Executive Committee, four (4) form= er Chairs of the Section (selected by the Executives Committee), and the Chair= s of the Standing Committees.

= The functions of the Executive Board will be as follow:

a. Propose By-law changes for submission to the membership.

b. Approve changes in dues before submission to the membership.

c. Nominate the Secretary-Editor.

d. Review the budget and make recommendations thereon to the Chair.=

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 sta= nding committees shall be established and shall report to the Executive Committee= .

= LIAISON COMMITTEE: The Liaison Committee shall compile information about section members who have developed or are develop= ing an articulation agreement with four year programs. This information is to be dissemin= ated to interested members who are attempting to establish articulation agreemen= ts in their geographic region. T= he committee shall be responsible for promoting interaction between two and fo= ur year programs as well as compiling data.

= MEMBERSHIP COMMITTEE: The membership Com= mittee shall be responsible for implementing procedures to generate new membership= for the Section. 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.

= INTERNATIONAL COMMITTEE: The International Committee shall provide for liaison with colleagues in Canada and other countries and shall determine the need for establishment of an International Representative. The Internati= onal Representative shall be the disseminator of information and provide linkage within the Section. This comm= ittee shall promote cultural and international awareness.

VII. ANNUAL MEETING: The Section shall hold an annual meeting at the annual American Accounting Association meeting. The agen= da 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 h= old 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

IX. AMENDMENT: 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 amendmen= ts to be presented for membership vote at an annual business meeting shall be published in the newsletter prior to that meeting.