Yearbook

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Vols. for 1916- issued under earlier names of the Institute: 1916, Institute of Accountants in the United States of America; 1917- American Institute of Accountants.
 

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Pàgina 129 - Institute. He shall call meetings of the Institute or the council when he deems it necessary or when requested so to do by the executive committee or upon the written request of at least five members of the council for a meeting of the council or one hundred members of the Institute for a meeting of the Institute. The duties of the vice-presidents and treasurer shall be those usually appertaining to such officers. The secretary, in addition to performing the usual duties of that office, shall discharge...
Pàgina 128 - ... meeting. BY-LAWS Article I — Duties of Officers Section 1. It shall be the duty of the president to preside at all meetings and...
Pàgina 128 - ARTICLE V EXAMINATIONS SECTION 1. The council at the first meeting thereof after the annual meeting of the institute shall elect from among the members of the institute in practice a board of examiners consisting of nine members to serve for terms of three years each, except that of the examiners first elected three shall be elected for a term of one year, three for a term of two years and three for a term of three years, and annually thereafter three examiners shall be elected for terms of three...
Pàgina 134 - After hearing the evidence presented by the committee on professional ethics or other complainant and by the defense, the council may by a two-thirds vote of the members present, admonish or suspend for a period of not more than two years the member or associate against whom complaint is made, or by a three-fourths vote of the members present the council may expel the member or associate against whom complaint is made. A statement of the case and the decision of the council thereon, either with or...
Pàgina 127 - SEC. 2. All committees except as provided above shall be appointed by the president and shall consist of a chairman and two other members who shall be members of the institute. SEC. 3. A majority of each committee shall constitute a quorum for the transaction of business.
Pàgina 127 - The council shall elect a secretary who shall also act as an executive officer under the direction of the council. The secretary may be chosen from without the membership of the institute but he shall have the privilege of the floor at meetings of the institute, the council and the executive committee. SEC. 4. The council shall also be empowered to elect or appoint such other agents or employees as may be necessary for the proper conduct of the affairs of the institute. ARTICLE IV COMMITTEES SECTION...
Pàgina 125 - Accountants who shall present evidence of preliminary education satisfactory to the board of examiners, who shall have been in practice on their own account or in the employ of a practising public accountant for not less than five years immediately preceding the date of their application, at least one year of which shall have been in the United States of America, who shall be recommended by the board of examiners after examination and elected by the counci1.
Pàgina 125 - SECTION 1. The name of this organization shall be the American Institute of Accountants. Its objects shall be to unite the accountancy profession of the United States ; to promote and maintain high professional and moral standards ; to safeguard the interests of public accountants ; to advance the science of accountancy; to develop and improve accountancy education; to provide for the examination of candidates for membership; and to encourage cordial intercourse among accountants practising in the...
Pàgina 133 - ... payable by him if he had continued in membership from the time of resignation to the date of application for reinstatement. No person shall be considered to have resigned while in good standing if at the time of his resignation he was in debt to the Institute for dues or other obligation. SEC. 4. A member or an associate renders himself liable to expulsion or suspension by the council sitting as a trial board if (a) he refuses or neglects to give effect to any decision of the Institute or of...
Pàgina 129 - SEC. 2. He shall call meetings of the association or board of trustees when he deems it necessary, or when requested so to do by the executive committee, or upon the written request of at least one-fourth of the constituent...

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