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American Accounting Association


Audit Committee


  • The primary function of the Audit Committee is to assist the American Accounting Association Board of Directors in fulfilling its financial and compliance oversight responsibilities.
  • As detailed in the Audit Committee Charter, available at http://aaahq.org/FC/2006/AAA_AuditCharter-rev11-11.pdf, the Audit Committee fulfills its charge by reviewing financial reports and other financial information, and monitoring compliance with the Association's reporting practices, code of ethics, and conflict of interest policy, among other things.


  • The Audit Committee shall be comprised of the V.P. of Finance, the V.P. of Finance-Elect and two people appointed by the President-Elect: one associate member with expertise in auditing and internal control to be appointed for a three year term and one Board Member with expertise in auditing or internal controls who shall serve as the chair of the committee.
  • In years when there is no V.P.-Finance Elect, the past V.P.-Finance will serve.
  • All members should be free of any relationship that, in the judgment of the Board of Directors, would interfere with their exercise of independent judgment.


  • The Audit Committee shall meet at least two times annually, either in person or telephonically.
  • The Audit Committee will meet annually with the AAA Executive Director and the independent auditor in separate executive sessions to discuss matters that the Audit Committee or each of these groups believes should be discussed privately.
  • The Chair of the Audit Committee shall report regularly to the Board of Directors following the meetings of the Audit Conference.
  • A quorum for a meeting is at least three members in attendance.


  • Audit Committee responsibilities involve review, interactions with the independent auditor, consideration of the financial and compliance reporting processes and examination of ethical and legal compliance. To access definitions of these responsibilities Click Here.
  • The Chair will have the opportunity three times every term-year to prepare and send a progress report which will be available for the Board of Directors to review at their next meeting. This report should include accomplishments and suggested modifications and should be sent to the AAA President, the committee's Board of Directors Liaison, and staff liaison, Barbara Gutierrez (barbara.gutierrez@aaahq.org).

Stacy Kovar
Kansas State University
(Chair of the Finance Committee)


Name / Affiliation Contact Term Length Term Expires
Denise Dickins
East Carolina University
Association Member
dickinsd@ecu.edu 3 08/2013
Dale Flesher
University of Mississippi
V.P. Finance-Elect
acdlf@olemiss.edu 3 08/2014
Ken Bouyer
V.P. Professional Relations
kenneth.bouyer@ey.com 3 08/2014

Board of Directors Liaison

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