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Auditing Section By-Laws

As Amended 15 December 2000

I. Name of Organization 

The name of this organization is the Auditing Section of the American Accounting Association. 

II. Status of the Organization 

This organization has the status of a Section within the American Accounting Association   ("AAA"), a nonprofit association incorporated under the laws of the state of Illinois. These by‑laws explain the status of the Auditing Section with relation to the AAA. Any conflict between these by‑laws and any rules or regulations of the American Accounting Association shall be resolved in favor of the parent organization. 

III. Purpose of the Organization 

The purpose of the Auditing Section of the AAA (“Section”) is to foster excellence in the teaching, research, and practice of auditing and other assurance services. The Section's strategic framework is expressed in a Mission Statement, which is periodically updated and published.   

IV. Membership 

1.         Any AAA member or associate member in good standing who supports the Mission Statement of this Section can be enrolled as a regular member or as an associate member, respectively, upon payment of annual dues to the Administrative Secretary of the AAA, or other representative of the Section so authorized.

2.         All members are eligible to vote, hold offices, participate in all activities of the Section, and be entitled to all its other privileges. Associate members are eligible to participate in all activities of the Section and are entitled to all its other privileges except those of voting and holding office.

3.         The Section's Executive Committee proposes the amount and type of annual dues and the payment schedule subject to approval by the membership present at the Section's annual business meeting. Associate members' dues are set by the AAA’s Executive Committee. 

V. Officers and Duties 

1.         The duties and terms of office are consistent with those the AAA specifies for officers of Sections. These are as follow: 

A.        President: The President serves a one-year term. The duties of the President are:

  1. to direct the affairs of the Section and carry out its programs with the advice of the Executive Committee;

  2. to preside at all Section meetings and Executive Committee meetings;

B.         Vice President-Academic: The Vice President-Academic is elected for a one-year term and, upon completion of this term as Vice President, automatically becomes President. The duties of the Vice President-Academic are:

  1. to direct the affairs of the Section and/or preside at Section meetings in the event the President is unable to serve;

  2. to appoint the Historian;

  3. to perform whatever other duties the President might assign;

C.        Vice President-Practice: The  Vice President-Practice is elected for a two‑year term and is not eligible for immediate reelection. The duties of the Vice President-Practice are:

  1. to direct the affairs of the Section and/or preside at Section meeting in the event that the President and the Vice President-Academic are unable to serve;

  2. to perform whatever other duties the President might assign;

D.        Secretary: The Secretary is elected for a two‑year term and is not eligible for immediate reelection. The duties of the Secretary are:

  1. to supervise the keeping of records of Section meetings, policies, and procedures;

  2. to provide information and guidance for the Section's Newsletter;

  3. to work in liaison with AAA personnel regarding all facets of Sections membership;

E.         Treasurer: The Treasurer is elected for a two‑year term and is not eligible for immediate re‑election. The duties of the Treasurer are:

  1. to work with AAA personnel relative to collection and disbursement of Section funds;

  2. to provide financial information for the Section's Newsletter;

  3. to report to the membership at the Sections' annual business meeting on the financial affairs of the Section.

F.         Past President: The Past President serves for one year immediately following his or her term as President. The duties of the Past President are:

  1. to serve as a full member of the Executive Committee;

  2. to consult and advise with the other officers;

G.        Historian: The Historian serves a two-year term as an officer and is designated as an ex-officio, non-voting member of the Executive Committee.  The duties of the Historian are:

  1. to maintain an up-to-date history of Section activities;

  2. to maintain and update the Section's Operating Manual;

  3. to provide historical perspective at Executive Committee and Section business meetings and aid in providing continuity to the Section.   

H.        Editor of Auditing: A Journal of Practice and Theory: The Editor is responsible for the administration, publication, and content of Auditing: A Journal of Practice and Theory subject to cost constraints imposed by the Executive Committee. The term of the Editor is three years. The Editor cannot serve successive terms.

During the second year of the Editor's term, the Executive Committee selects an Editor‑Elect for the following year. The Editor‑Elect, during the term as Editor‑Elect, performs only those functions assigned by the Editor.

In the event that an Editor decides not to complete the three‑year term, he or she should inform the President at the earliest possible time in order to allow the Executive Committee to designate an Editor‑Elect to serve for the remainder of the Editor's term.

2.         Each officer begins serving his or her term at the time of the Auditing Section Luncheon at the Annual Meeting of the American Accounting Association.

3.         The President, Past President, the Vice-Presidents, Secretary, Treasurer and Historian constitute the Executive Committee. They are responsible for directing the affairs of the Section and formulating the plans, policies, rules, and procedures they consider necessary to achieve the Section's Mission Statement. The President and three other voting officers constitute a quorum.

4.         The Nominating Committee of the Section is comprised of the most recent Past President of the Section and two people who served as either immediate past Committee Chairs or Regional Chairs. The current year's Nominating Committee appoints the two people other than the Past President to serve on the following year's Nominating Committee. The Nominating Committee is chaired by the immediate Past President of the Section. 

5.         A call for nominations from members will be announced each year no later than May 1; the nominating period will close on July 1.  The Nominating Committee will consider all nominated persons who are members in good standing of the Section at that time.  In addition, the Nominating Committee will automatically place on the ballot any person whose nomination is accompanied by a signed petition of not less than one hundred (100) members in good standing of the Section and a signed statement by the nominee of willingness to serve if elected.  The Nominating Committee places two or more names on the ballot for each Section office becoming vacant with the possible exception of the office of Vice President--Practice. The Nominating Committee, at its discretion, may place only one name on the ballot for Vice President--Practice. The Nominating Committee cannot nominate a member from itself.

6.         The Nominating Committee shall announce the nominees for offices of Vice-Presidents, Secretary, and Treasurer at least three weeks before the close of the voting period. The candidates’ names for each office will appear on the ballot in alphabetical order.  The election shall take place by mail, e-mail, facsimile or electronic vote of the members.  The Executive Committee shall decide for each election which of these methods will be used.  The voting period shall begin not earlier than October 1 and shall be closed no later than December 31. The results of the election are certified and announced by the Secretary at the Section’s annual business meeting.

7.         The officers are authorized to initiate and carry out projects in keeping with the Section's Mission Statement. The President or the Treasurer may authorize disbursements. Disbursements larger than $500 must be approved by both the Treasurer and the President.

8.         The Executive Committee may appoint committees and task forces and may make similar assignments appropriate to achieve the Section's Mission Statement.

9.         The Section may decide to co‑sponsor audit symposia by a majority vote of the Executive Committee. Decisions regarding the publication of symposia papers are delegated to the Editor(s) of Auditing: A Journal of Practice and Theory.

VI. Meetings

1.         The annual business meeting and any other meetings of the Section are held at such time and place as determined by the Section’s Executive Committee. Notice of the time and place is given to members, by mail or other means before such meetings, unless other means of satisfactory notice can be applied. A quorum at duly-called meetings consists of the members present.

2.         The program for the annual business meeting of the Section is the President's  responsibility.

3.         For purposes of conducting all general and special meetings of the Section, Robert's Rules of Order (Newly Revised) apply in cases where the by‑laws do not specify a procedure.

The Section's fiscal year is September 1 - August 31, matching the fiscal year of AAA.

VIII. Amendments

Amendments to these by‑laws may be submitted at any time by any member or group of members to the President and by the President to the membership at the next annual business meeting or, at the discretion of the Executive Committee,  in a referendum by mail, email, facsimile or electronic vote. Notice of by‑law amendments to be presented for membership vote is given at least three weeks before the annual business meeting or at least three weeks before the reply deadline for referendum by mail, email, facsimile or electronic vote . Amendments are adopted by two-thirds favorable vote of the Section membership in attendance at the annual business meeting or by two-thirds favorable vote of those voting in a referendum by mail, email, fax or electronic vote.