By-Laws and Policies of the Auditing Section

Prepared by Audrey A. Gramling

Over the last year, the Executive Committee has been busy updating the Section’s by-laws and its Operating Manual.

In 2009 the section members approved a by-laws change related to our process of selecting our Section’s officers.  The new process, which is available for your reading pleasure at http://aaahq.org/audit/bylaws.htm, requires a Nominating Committee that is comprised of two past presidents of the Section, along with three members of the Section that are elected by the Section members.  The Nominating Committee accepts nominations for open offices during the Fall and prepares a slate of at least one candidate for each open office.  The slate is presented to the Executive Committee and announced at the Auditing Section’s annual business meeting. The by-laws also provide for nominations, with a petition signed by not less than 100 members of the Section, for additional candidates for a period of 30 days following the annual business meeting The membership will be asked to provide their votes for the new officers during the Spring.  Please participate in this important process.

The Executive Committee has also worked to update and revise the Section’s Operating Manual.  This Operating Manual contains the Section’s by-laws, policies, and procedures, as well as general information about the Section. Officers, Committee Chairs and Members, and Regional Chairs should find the Manual helpful in understanding and carrying out their respective responsibilities. The Manual will be available at the Section’s website sometime this Spring. Suggested enhancements to the Manual should be communicated to the Section Historian.