(Revised May 30, 2018)
- Name of Organization
- The Purposes and Objectives of the Section Are
- The Executive Committee
- Duties of the Executive Committee
- Standing Committees
- Nomination and Elections Procedures
I. Name of Organization.The name of this organization will be the Forensic Accounting (FAS) Section of the American Accounting Association.
II. The Purposes and Objectives of the Section Areto create and disseminate knowledge of forensic accounting and all aspects of forensics accounting by promoting excellence in research, teaching, and practice. The Section encourages and supports new scholars and educators in the field.
III. Membership.All persons who pay the annual dues levied by this Section, subject to the rules of the American Accounting Association, can be members of the Section. There will be three (3) classes of membership: (1) Regular Members, (2) Student Members, and (3) Life Members.
Regular members of the Section are eligible to vote, hold office, and participate fully in all activities of the Section.
Student members, during the period of matriculation in a post-secondary program, will be eligible for student membership in the Section. Student members of the Section may not vote in matters coming before the Section, may not serve on Section committees, nor hold a Section office.
IV. Dues.Dues will be determined by the FAS Section Executive Committee and will be recommended to the FAS Section membership for its approval. Dues categories will be structured to reflect the Section strategy and to increase participation of classes of individuals facing varying economic conditions.
V. The Executive Committee.The Executive Committee of the FAS Section will consist of President, Vice President-Academic (President-Elect), Vice President-Practice, Past President, Secretary, Treasurer, and Council Representative. 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 mission.
VI. Duties of the Executive Committee
President. The President serves a two (2) year term. The President is responsible for administering the affairs of the Section. The President will act as Chair of the Executive Committee and will preside at all meetings of the Section. Except for committee members previously appointed to terms that have not yet expired, the President has the authority to appoint members to committees and task forces, and, at his/her discretion, to remove members of committees and task forces.
Vice President-Academic (President-Elect). The Vice President-Academic is elected for a two (2) year term. The duty of the Vice President-Academic is to assist the President in administering the affairs of the Section.
Vice President-Practice. The Vice President-Practice shall be a member from practice elected for a two (2) year term. He/she will maintain close coordination with groups and organizations outside the American Accounting Association which have similar interests and recommend to the President appropriate activities with such groups.
Past President. The Past President serves on the FAS Section Nominations Committee and Advisory Board of the Section. He/she will assist the President and President-Elect in their efforts to implement the Section strategy. The Past President will serve in that office for two (2) years.
Secretary. The Secretary is elected for a two (2) year term. The duty of the Secretary is to supervise the keeping of records of Section meetings, policies, and procedures.
Treasurer. The Treasurer is elected for a two (2) year term. The duty of the Treasurer is to work with AAA professional staff relative to collection and disbursement of Section funds. The Treasurer will report to the Section members at its business meeting on the financial affairs of the Section and will provide that information for dissemination to the Section members.
Council Representative. The Council Representative serves a three (3) year term and is eligible for one (1) additional three (3) year term. The duty of the Council Representative is to report in a timely manner all relevant Council meeting information to the Section Executive Committee.
Filling of Vacancies. In the event that a member of the Executive Committee, other than the President, is unable to serve the full term, the duties will be assigned to another person selected by the Executive Committee. When the President cannot serve, then the duties will be assumed by the most recent Past President who is willing to serve. When the President-Elect is not able to serve, the FAS Section Nominations Committee will nominate another candidate who will be affirmed by a vote of the membership.
Advisory Board. The Executive Committee of the FAS Section will be guided in their duties by an Advisory Board. In addition, the Advisory Board may propose changes in the bylaws for submission to the members of the Section for approval. The Advisory Board will consist of Regional Directors, the representative to the AAA Annual Meeting Committee, and the Midyear Meeting Program Chair.
Nominations Committee. The Nominations Committee duties include soliciting candidates from the membership for open offices and preparing a slate of at least one (1) candidate for each of the open offices. It will consist of one (1) or more immediate Past Presidents (the most senior of whom will chair the committee) and four (4) other elected persons with two (2) year terms. Members of the FAS Section Nominations Committee are not eligible for nomination to any FAS Section office while serving on the Committee.
Publications Committee. The Publications Committee will consist of a Chair (three (3) year term) appointed by the President and four (4) additional members. The duties of the Publications Committee of the Section are to recommend changes in policy issues associated with all Section publications and recommend incoming editors of Section publications.
VIII. Nomination and Elections Procedures. The slate will be posted 30 days in advance of the election and will include at least one (1) name for each position. Additional nominations may be made by a petition signed by 25 Regular or Life FAS Section members submitted to the President 15 days prior to the beginning of the election. Persons so nominated must previously have agreed to serve if elected. The membership of the Section will be notified prior to the election of the nominations made by petition. All elections will be conducted by mail, facsimile, or electronic vote. Only Regular and Life members of the FAS Section are eligible to vote.
IX. Publications.The Section may publish newsletters, proceedings, working papers, monographs, journals, teaching aids, and other materials consistent with the purposes and objectives of the Section.
X. Amendment.Amendments to the bylaws of the FAS Section may be proposed by Executive Committee, the Advisory Board or by a petition signed by 25 Regular or Life FAS Section members submitted to the Executive Committee 45 days prior to the start of voting. Notice of amendments to the bylaws of the FAS Section to be presented for vote will be given to the members 30 days prior to the vote. Only Regular and Life members of the FAS Section are eligible to vote. The bylaws of the FAS Section may be amended by the affirmative vote of two-thirds of the Regular and Life members who return ballots by mail, facsimile, or electronic vote.
Journal of Forensic Accounting Research
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