Auditing Section
American Accounting Association
The Auditing Section: Reflections on a Fourteen Year History
D. Dewey Ward - Historian - August, 1990
Bylaws, Bylaw Changes and Referendums
The Bylaws (first published in The Auditor's Report,
Summer 1977) were approved by voice vote at the annual meeting in Portland
in 1977. Since then, several modifications have occurred:
- The first amendment to the Bylaws was in 1978 to include
a Vice-Chairperson from Practice.
- Two referendums were approved by the members in 1978.
The first was to include two or more names on the ballot for each Section
office, and to make these names available to the membership in advance
of the annual business meeting. The second was to give the Executive Committee
the discretionary power to increase dues from 57.50 to a maximum of $15
during the next year. The referendum regarding dues was extended for another
year in 1979.
- Two changes to the Bylaws were made at the 1982 annual
meeting. The first specified the selection process for the Nominating Committee.
The current year's Nominating Committee appoints two regional chairpersons
to serve on the following year's Nominating Committee. The committee is
chaired by the immediate past Chairperson of the Section. The second change
gives the Executive Committee the discretionary power to raise the annual
dues of the section to a maximum of $15.
- There were eight Bylaw changes passed in 1984 as follows:
- Change 1 Establishment of Associate Memberships
- Change 2 Recognition of the Secretary as Secretary/Treasurer
- Change 3 Establishment of the office of Past-Chairperson
- Change 4 Recognition of Past-Chairperson as member of
the Officers Board
- Change 5 Formal Recognition of the Editor of the Auditing
Journal (AJPT)
- Change 6 Prevents members of the Nominating Committee
from nominating themselves for office.
- Change 7 Adjust language to reflect properly the title
of Secretary to Secretary-Treasurer
- Change 8 Adjust language in the existing Bylaws to be
generic(e.g., "Chairman" to "Chairperson").
Details of these eight changes are explained in the Summer,
1984 Edition of The Auditor's Report.
- Two Bylaw changes were voted on in 1985. The first called
for an increase in annual dues from $10 to $15. The dues increase was approved.
The practice of nominating two individuals for each office had caused some
nominees to decline a nomination. The proposal would have the Nominating
Committee offer only one nominee for each office. Members voted to continue
the present policy of nominating two individuals for each office.
- A referendum was passed in 1987 to allow the Auditing
Section to co-sponsor audit symposia. To date, symposia have been co-sponsored
with The University of Waterloo and The University of Illinois. Publication
of symposia papers as a special issue of Auditing: A Journal of Practice
& Theory is possible; however decisions regarding the publication
of these papers are delegated to the Editor(s) of AJPT.
- Two changes in the Bylaws were passed at the annual meeting
in Orlando in 1988. The changes extend the terms of office for the Vice-Chairperson
from Practice and the Secretary-Treasurer from one to two years. The effective
dates of the provisions staggered the elections so that only one of the
offices will be elected each year after 1988. Both changes were proposed
to maximize continuity on the Board.
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