Bylaws

(Revised May 30, 2018)

1. Name of Organization
2. The Purposes and Objectives of the Section Are
3. Membership
4. Dues
5. The Executive Committee
6. Duties of the Executive Committee
7. Standing Committees
8. Nomination and Elections Procedures
9. Publications
10. Amendment

I. Name of Organization.The name of this organization is the Teaching, Learning and Curriculum (TLC) Section of the American Accounting Association./p>

II. The Purposes and Objectives of the Section Are to assist in the improvement of accounting education by developing and sharing relevant and innovative curricula, emphasizing effective and efficient instruction methodologies, and recognizing and sharing accounting education research.

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 two (2) classes of membership: (1) Regular Members and (2) Student Members.

Regular members are eligible to vote, hold offices, 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 TLC Section Executive Committee and will be recommended to the TLC 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 TLC Section will consist of President, Vice President-Academic, Vice President-Practice, Secretary, Treasurer, Council Representative, and Past President. 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 one (1) 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 three (3) year term: serving one (1) year as Vice President–Academic, then succeeding to the President position for one (1) year and the Past President position for one (1) year. The duties of the Vice President-Academic are to assist the President in administering the affairs of the Section and to oversee all Section activities at the regional level.

Vice President-Practice. The Vice President-Practice will be a member from practice who serves a two (2) year term. The duty of the Vice President-Practice is to facilitate the relationship between the Section and the accounting practice community.

Secretary. The Secretary will be elected for a two (2) year term and will be eligible for reelection for a maximum of one (1) additional 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 will be elected for a two (2) year term and will be eligible for reelection for a maximum of one (1) additional two (2) year term. The Treasurer will 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.

Past President. The Past President serves on the TLC Section Nominations Committee. He/she will assist the President and the Vice President-Academic in their efforts to implement the Section strategy. The Past President will serve in that office for one (1) year.

Council Representative. The Council Representative serves a three (3) year term and is eligible for one (1) additional three (3) year term. The TLC Council Representative must have been a member of the TLC Executive Committee within the past 6 years. The duty of the Council Representative is to report in a timely manner all relevant Council meeting information to the 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 Vice President-Academic (President-Elect) is not able to serve, the TLC Section Nominations Committee will nominate another candidate who will be affirmed by a vote of the Section membership.

VII. Standing Committees.

Nominations Committee. Except for the offices of Vice President–Practice, AAA Council Representative and the President, the Nominations Committee duties include soliciting candidates from the membership for open offices and preparing a slate of at least two (2) candidates for each of the open offices. The Nominations Committee will consist of two (2) Past Presidents (the most senior of whom will chair the committee) and four (4) other elected persons. Members of the TLC Nominations Committee are not eligible for nomination to any TLC Section office while serving on the committee.

VIII. Nominations and Elections Procedures.The slate will be posted 30 days in advance of the election and will include at least two (2) names for each position. Additional nominations may be made by a petition signed by 25 Regular TLC Section members and submitted to the Section 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 members of the TLC Section are eligible to vote.

The Vice President-Practice and the AAA Council representative will be nominated by the current Section President who will submit the names to the Executive Committee. The Executive Committee (minus the President) will then 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 TLC Section may be proposed by the Executive Committee or by a petition signed by 25 Regular TLC Section members submitted to the Executive Committee 45 days prior to the start of voting. Notice of amendments to the bylaws of the TLC Section to be presented for vote will be given to the members 30 days prior to the vote. Only Regular members of the TLC Section are eligible to vote. The bylaws of the TLC Section may be amended by the affirmative vote of two-thirds of the Regular members who return ballots by mail, facsimile, or electronic vote.