Within the Section, there are eight regional chairpersons who are responsible for establishing the Section's regional organization in any appropriate form, and for coordinating Section activities within their respective regions. These chairpersons are appointed by the Section chairperson and serve for a period of 2 years. The regions plan activities suited to their members' needs and focus primarily on the AAA regional meeting programs which occur annually. The regional chairpersons report annually to the Executive Committee which then reports regional activities to the members at the Section's annual business meeting.
The regions correspond to the AAA regional structure. The Northeast, Mid-Atlantic, Southeast, Ohio, Midwest, Southwest, and Western regional structure was established shortly after the Section's organization in 1976. A Canadian Region existed until 1985. Over the history of the Section, the regions have sponsored sessions which have attracted hundreds of papers covering a wide variety of auditing topics. The Auditing Section does not control the regional programs directly. However, regional chairpersons for the Section generally have been successful in encouraging high quality research and educational presentations and in scheduling CPE activities for members in their respective regions.
The committee structure of the Section allows for extensive participation by many Section members in planning and carrying out Section activities. The committee structure also allows the added benefit of spreading the heavy workload among a greater number of people. Hundreds of Section members have spent thousands of hours in planning and carrying out their committee responsibilities over the years. Certainly, many of the successes enjoyed by the Section are a direct result of the countless hours contributed by committee directors and participants. In the sections which follow are brief discussions of the purpose and accomplishments of each of the Section's committees, first the standing committees and then other non-permanent committees.
Exhibit 1 -Organizational Structure of The Auditing Section
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