Members to vote on proposals to amend bylaws.

At its spring meeting, Council authorized a member ballot on a series of housekeeping and administrative changes that require amendments to the AICPA bylaws. The ballot, which will be sent to members in Sept., will contain 11 measures, ranging from single word clarifications to revising the date associated with the 150-hour education requirement. For AICPA bylaw changes to pass, they must be approved by at least two-thirds of those members voting. Here are the proposals:

* The 150-hour education requirement for AICPA membership was enacted in 1988 and assumed all states would have the requirement by Jan. 1, 2001. While most states have enacted it, several jurisdictions have effective dates that extend past Jan. 1, 2001. To ensure all CPAs are eligible for membership, the proposed amendment to the bylaw provides for a new 2012 date, and an automatic provision applies once the remaining states pass the requirement.

* Delete the term "equity" in the phrase "other equity owners" in the definition section so that any type of owner is covered and to recognize the possibility of other legal forms of ownership.

* Replace the term "participation" in a peer review program with "enrolled" or "enrollment" in certain bylaw sections so that consistent terms are used throughout the bylaws.

* Delete the section requiring membership in the SEC Practice Section because the Section has been eliminated.

* Revise the section concerning voting by the Council which allows for the use of a mail ballot in lieu of a special meeting to allow measures to be passed by two-thirds of those voting, rather than two thirds of Council's whole membership, provided that at least a majority of Council members have cast ballots on the measure. This will not only conform this section to the bylaw which requires approval by 2/3 of those voting with regard to member ballots, but also will facilitate Council mail ballots while ensuring that a significant number of Council members have participated in the vote.

* Grant the AICPA Board of Directors, rather than the Council, the authority...