California society of certified public accountants bylaws.

• Position: CalCPA

Additions marked in blue, deletions struckthrough in red

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ARTICLE I--NAME AND PURPOSE

(1) Name. The name of this organization is California Society of Certified Public Accountants, a nonprofit mutual benefit corporation hereinafter called CalCPA.

(2) Purposes. CalCPA is established to advance the profession of accountancy in the state of California; to encourage the maintenance of high professional standards for the certified public accountant; to cultivate a cordial relationship among practicing accountants; to promote a better lay understanding of the services rendered by certified public accountants; and to act in a representative capacity for the profession.

ARTICLE II--MEMBERSHIP

(1) Classes of Members. Membership in CalCPA shall consist of four classes, namely, CPA members, student members and candidate members, and honorary members. In addition, pursuant to Section (4) of this Article II, the CalCPA Council may create a class of persons associated with CalCPA who shall hold the tide of associate member.

(2) CPA Members. Any person holding a certificate from the state of California as a Certified Public Accountant and any person who is a resident of California and who holds a certificate or similar document as a Certified Public Accountant of another state or political subdivision of the United States is eligible for CalCPA membership. Such applicant shall be admitted to membership in CalCPA upon receipt of a completed membership application and verification that the candidate has satisfactorily met all qualifications for membership as described in these bylaws.

(3) Student and Candidate Members. Any (1) student, or (2) CPA candidate, may be admitted to membership in CalCPA. Such student/candidate members shall be required to pay dues, as established by the CalCPA Council, and they shall not be eligible to hold office or to vote on any matters, but all other privileges of CalCPA shall be extended to them. The CalCPA Council may establish policy for communication of this class of membership to the general public and acceptance and use of those standards shall be a requirement of membership.

(4) Honorary Members. Any person, who in the opinion of the CalCPA Council is distinguished in the profession of accountancy, but who is not eligible for membership, may, upon unanimous vote of the council members duly assembled at a meeting pursuant to the bylaws, be elected as an honorary member. Such honorary members shall not be required to pay initiation fees or other dues, nor shall they be eligible to hold office or to vote on any matters, but all other privileges of CalCPA shall be extended to them.

(5) Associate Members. The CalCPA Council may, by resolution, create and establish criteria for a class of persons associated with CalCPA who shall have the title of be "associate members" of CalCPA. Such associate members may not be members within the meaning of "members" of this Article II and shall not be eligible to hold office or to vote on any matters, but all other privileges of CalCPA shall be extended to them. The CalCPA Council shall have the right to establish the public description and rights of such associate members and the dues or other consideration to be paid by such associate members. The CalCPA Council may establish policy for the communication of the rights of associate members to the general public and acceptance and adherence to those standards shall be a requirement for a person to be granted the title of associate member.

(6) Requirements for Retention of Membership. Membership classes other than honorary members of CalCPA shall pay dues as established by the CalCPA Council, and comply with these bylaws and the Rules of the CalCPA Code of Professional Conduct.

(7) Nonpayment of Dues. If a CPA member, student or candidate member, or associate member shall neglect to pay any dues, assessments or indebtedness to CalCPA or a chapter, notification of such delinquency shall be given to such CPA member, student or candidate member, or associate member by the chair of the CalCPA Council, or their designee, of CalCPA 30 days after said dues, assessments or other indebtedness shall be payable. If a person in any of the membership classes, except honorary members, does not pay the delinquent dues 90 days after said dues shall be payable, the person's membership shall be suspended. If a person in any of the membership classes, except honorary members, does not pay the delinquent dues prior to 60 days after said dues shall be payable by the last day ol' the fiscal year in which dues uere payable, the person's membership shall be terminated.

(8) Reinstatement. Any person whose membership in any of the membership classes, except honorary members, has been suspended or terminated for nonpayment of dues, assessments or other indebtedness, may be reinstated upon payment of said dues, assessments or other indebtedness.

(9) Resignation. The resignation of a member shall be in writing or electronic communication, or as prescribed by the CalCPA Council and sent to CalCPA's headquarters office a CalCPA office or stall person whose responsibilities include accepting a member resignation.

(10) Resignation, Suspension and Reinstatement of Members under Charges or Complaints. A person whose resignation was accepted, or whose suspension became effective when the member was under investigation by the California Board of Accountancy (CBA), or was the object of a complaint under the bylaws or the Code of Professional Conduct of either CalCPA or CBA, will not be eligible for reinstatement until the case is resolved.

(11) Complaint Against Member. Whenever a member of CalCPA shall be alleged to have violated these CalCPA Bylaws, the California Board of Accountancy rules, or similar rules or regulations of any state in which such member is licensed, or the CalCPA Code of Professional Conduct, such complaint shall be processed in accordance with policies and procedures adopted by the CalCPA Council. The Committee on Professional Conduct of CalCPA is hereby empowered to carry out these policies and procedures unless the CalCPA Council makes an alternative determination.

(12) Disciplinary Suspension and Termination of Membership. Membership in CalCPA shall be suspended should there be filed with the secretary/treasurer of CalCPA a judgment of conviction imposed upon any member for:

(a) A crime defined as a felony (or its equivalent) under the law of the conviction jurisdiction;

(b) The willful failure to file any income tax return which the member, as an individual taxpayer, is required by law to file;

(c) The filing of a false or fraudulent income tax return on the member's or a client's behalf; or

(d) The willful aiding in the preparation and presentation of a false and fraudulent income tax return of a client.

Such membership shall be terminated upon the similar filing of a final judgment or conviction.

Membership in CalCPA shall be suspended should a member's certificate as a Certified Public Accountant, or license, or permit to practice as such, or to practice public accounting be suspended as a disciplinary measure by a state board of accountancy, or its equivalent, but such suspension of membership in CalCPA shall terminate upon reinstatement of the certificate. Membership in CalCPA shall be terminated should such certificate, license, or permit be revoked, withdrawn as a disciplinary measure or be canceled by the said state board of accountancy.

(13) Sanctions Against Members for Other Reasons. Any member renders himself or herself liable to expulsion, suspension or lesser sanctions if the member:

(a) Infringes or violates any of these bylaws or the CalCPA Code of Professional Conduct or similar rules or regulations of any state in which such member is licensed or knowingly aids or abets any other persons in any transgression thereof;

(b) Is declared by court of competent jurisdiction to have committed any fraud; or

(c) Is declared by a competent court to be insane or otherwise incompetent; or

(d) Has a certificate as a Certified Public Accountant revoked or withdrawn for cause by authority of any state or territory of the United States or the District of Columbia.

(14) Enforcement Procedures. Pursuant to the bylaws and the rules of CalCPA Code of Professional Conduct, the CalCPA Council will establish policies and procedures by which complaints against members shall be investigated. Persons belonging to any class of membership may request copies of CalCPA's Bylaws and Code of Professional Conduct, or membership policies and procedures from CalCPA's headquarters office.

(15) Certificate of Membership, The CalCPA Council shall cause a certificate of membership, in such form as it may prescribe, to be issued as a matter of course to each person admitted to membership. Membership certificates issued by CalCPA shall state on the certificate that CalCPA is a nonprofit mutual benefit corporation, which may not make distributions to its members except upon dissolution. Upon termination of any member for disciplinary reasons or by resignation of any member under charges or complaints, the certificate of membership shall be returned to CalCPA for cancellation.

(16) Termination of Membership. A member who ceases to be a member of a chapter shall thereupon cease to be a member of CalCPA.

ARTICLE III--FEES, DUES & ASSESSMENTS

(1) Dues. (Annual) Annual dues shall be paid to CalCPA. The CalCPA Council shall determine, by at least an affirmative majority vote of those present, the annual dues which shall be paid by each member in accordance with such classifications as it determines appropriate, and may require dues of a different amount for each class so created.

(2) Dues. (Payments in Advance) Any member who shall have attained the age of 55, and shall pay to CalCPA the amount of 10 years' dues in advance, shall be relieved of further payment of dues. Any member who shall have attained the age...