Ficpa Operations Manual 2008-2009

P.O. Box 5437, Tallahassee, FL 32314 (800) 342-3197 (within Florida only) or (850) 224-2727 Fax: (850) 222-8190 www.ficpa.org

TABLE OF CONTENTS

TABLE OF CONTENTS I.

INTRODUCTION Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 FICPA Mission Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

III.

TOOLS FOR SUCCESSFUL CHAPTERS How To Build an Effective Chapter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Increasing Involvement of Membership Segments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Planning the Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Managing the Meeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Meeting Checklist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 FICPA Presidential Visit Request Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 FICPA Executive Director Visit Request Form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Sponsorship of Chapter Meetings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Chapter Record Keeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Chapter Committees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Membership Committee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Committee on Legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Committee on Continuing Professional Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Parliamentary Procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

VII.

REFERENCE Finance Volunteer Leadership Reimbursement Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Sample Corporate Resolution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Expense Reimbursement Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Chapter Finances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 General Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Reporting Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Administrative Services Available to Chapters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Chapter Mailing Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Electronic Chapter Meeting Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Technical Aids and Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Chapter Mailing List and Email Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Advertising Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Communications Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

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TABLE OF CONTENTS VII.

REFERENCE (continued) Chapter Officers Elections Chapter Election Language . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 Chapter Officer Installation Ceremony Guidelines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 Chapter Officer Installation Ceremony (Short Version) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66

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WEB SERVICES Florida CPA NetLink™ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Chapter CPE (Meeting Planning) Database . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 Chapter Meeting Online Registration Services (NEW!) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 Electronic Chapter Meeting Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71

FICPA Chapter Operations Manual

I INTRODUCTION Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 FICPA Vision and Mission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

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INTRODUCTION

FOREWORD The basic purpose for organization and operation of chapters is to further the best interests of the profession and the members of the Florida Institute of CPAs (hereinafter referred to as the Institute or FICPA). This manual has been developed to establish a framework of broad policies and guidelines within which the chapters may function with a uniformity of purpose and practice. It is the intention that chapter operations shall be on a local, self-governing and flexible basis, adaptable to the circumstances of each chapter. In the interest of unity, the chapters shall cooperate with the Institute’s Executive Committee, its Board of Governors and committees under the guidance and through the liaison of the Chapter Operations Committee. It shall be one of the dominant activities of chapters to cooperate with the Institute in its overall operations and to adopt and promote local public relations programs and professional development programs based upon the Institute’s programs as applicable to the circumstances in each chapter area. It is intended that chapter activities shall provide: • a medium for the promotion of acquaintance among Institute members in local areas and at the state level; • a program of meetings for the discussion and exchange of experiences and opinions and to consider problems and topics of interest to CPAs; • a medium through which local matters that seem to require statewide or national attention or action be submitted to the Executive Committee for its consideration; and • a means of promoting an expansion in membership in the Institute among nonmember CPAs by encouraging their attendance at meetings and informing them of the advantages of chapter and Institute membership.

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INTRODUCTION

THE FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS VISION The Florida Institute of Certified Public Accountants is the premier professional organization representing Florida’s Certified Public Accountants.

MISSION We serve the diverse needs of our members; enhance their competency and professionalism; support professional standards; promote the value of our members and advocate on behalf of the profession.

WHAT WE VALUE ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­ ­

Members, who are the reason for our existence The respect and recognition of the CPA designation Our volunteers and staff Integrity, competency and ethics Collaboration through trusted relationships Promotion and facilitation of life-long learning Acting as trusted stewards of our members’ investments Dedication to continued membership growth Fostering leadership development Communicating actively with our stakeholders Building on diversity as an ongoing commitment Being a leader in actively pursuing regulatory and legislative reform Involvement in our communities as trusted financial advisors

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II DUTIES Duties of Chapter Officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Duties of Regional Representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

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DUTIES OF CHAPTER OFFICERS President (Term begins July 1) The president is the chief elected officer of the chapter. Duties: 1. Presides over all meetings (chapter and board of directors) and is responsible for all chapter operations. a) Each chapter must have a minimum of five meetings during the year, with one meeting (in April or May) pre-set for the election of chapter officers. b) All chapter officers attend the Chapter Officers Leadership Conference in May or June before their terms begin in July. 2. Calls for and conducts meetings of the chapter’s board of directors (the board includes president, president-elect, representative, secretary, treasurer and additional elected members). a) Please note: A president must call a board of directors meeting if three officers submit a request in writing. b) Finalize chapter budget in cooperation with the board of directors. 3. Appoints chapter committee chairs and members. a) The chapter president may appoint committees deemed desirable. b) The chapter standing committees* are as follows: 1) Membership Committee 2) Legislation Committee 3) CPE Committee 4. Supervises and coordinates activities of all officers and committees. 5. Coordinates chapter activities with the statewide activities of the FICPA. a) Attends Chapter Officers Leadership Conference in May or June as incoming president. b) Files chapter activities report of previous year’s activities by June 30 as outgoing president. 6. Works closely with the staff of the FICPA administrative offices and the Regional Representative. a) Schedules a date during the months from July through December for the FICPA president to visit the local chapter. This should be done as soon as possible, as scheduling is done on a first-come, first-served basis. After a date is confirmed, send a letter to the FICPA president and the Regional Representative providing details of the meeting. Also, send a copy to the administrative offices. b) Schedule dates in September, October or November to have an Educational Foundation trustee present scholarship checks to recipients in the chapter area. *Descriptions for all of these committees are found under Standing Chapter Committees (Article XI, Section 3, Model Chapter Bylaws).

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c) Develop a speakers’ bureau in the chapter. d) Use the Institute’s mailing list and services to notify members of meetings or other chapter events. e) In February, all chapter presidents are requested to provide input for statewide committee appointments. f) Participate in election of Regional Representative. 7. Furnish any assistance or information requested by the FICPA administrative offices, Board of Governors or Executive Committee.

President-Elect (Vice President) (Term begins July 1) The president-elect acts in the absence or inability of the president to serve and carries on all functions of the president. The president-elect should familiarize himself or herself with the duties and responsibilities of the president in the event of the president’s absence or inability to function in the proper capacity. Duties: 1. Frequently, the president-elect is the chair of the chapter’s committee on programs and/or meetings. This is an important assignment, providing the president-elect a chance to appear before the group and otherwise prepare for the responsibilities to be assumed when elected to the presidency of the chapter. 2. The president-elect serves as the chapter liaison to the FICPA regarding its ongoing publicrelations activities.

Secretary (Term begins July 1) Duties: 1. The chapter secretary is to keep the minutes of chapter meetings and meetings of the chapter’s board of directors. This job is of particular importance to the FICPA, as it gives the administrative offices staff an indication of any assistance a chapter may need to accomplish its goals. a) Minutes of each meeting must be forwarded to the FICPA administrative offices within 30 days of the meeting. 2. Issue notices for chapter and board of directors meetings and such special meetings as may be called. a) After the president decides on a meeting date, the standard procedure for the secretary is as follows: 1) Notify each member in writing at least 15 days prior to the meeting date. 2) Be sure to include the time, date and location of the meeting. 3) If meeting notices are not handled by the FICPA administrative offices, send a copy of the notice to the administrative offices. 3. Keep chapter members advised of elections to office, committee appointments and other important information. a) Nominations for chapter officers must be made by Jan. 31, preceding the election meeting in April or May.

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b) These nominations must be sent to the FICPA Secretary-Treasurer by March 1, and to all chapter members 30 days prior to the election meeting. c) Please note: Any 10 public-practice or not-in-public-practice members of a chapter may submit supplemental nominations, provided that such nominations be filed with the secretary at least 20 days prior to the date of the election of officers. Notice of such supplemental nominations shall be mailed by the secretary to all public-practice and not-in-public-practice members at least 10 days prior to the election of officers. d) Election results must be included in the minutes of the election meeting and sent to the FICPA administrative offices within 30 days of the election meeting. 4. Handle chapter correspondence, providing copies to the administrative offices.

Treasurer (Term begins July 1) Duties: 1. Assist preceding year’s chapter treasurer in preparing the chapter annual budget. The budget shall be adopted by the outgoing chapter board of directors and submitted to the FICPA Executive Committee. Each chapter treasurer has the responsibility to prepare and submit the following year’s chapter budget at the end of his or her term. Submit budget before June 30 to the FICPA administrative offices. 2. Prepare, in cooperation with the chapter president, a year-end financial statement to be submitted to the administrative offices as required by the FICPA Board of Governors. Year-end report due July 31. Each year’s chapter treasurer is responsible for chapter records until that year’s final financial report is complete and filed with the FICPA Secretary-Treasurer. (Note: This report must be received in the administrative offices prior to dues being remitted to chapters.) Effective July 1, 1991, all chapters will adopt the chapter uniform chart of accounts. Chapter year-end reports will be prepared with said chart of accounts effective June 30, 1992. Chapters will also prepare and submit YTD financial statements on a quarterly basis beginning July 1, 1991, with reports due to the FICPA administrative offices 30 days after the reporting date. 3. Furnish financial statements at chapter board of directors meetings. 4. Maintain the chapter’s financial records.

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DUTIES Directors (Term begins July 1) Duties: The directors shall assist in managing the affairs for each chapter. The board of directors should perform the following duties:

1. Assist all officers in carrying out chapter programs and activities. a) Implement policies set forth by the Institute, and establish guidelines for the operation of the chapter consistent with said policies. b) Administer the affairs of the chapter, and direct its activities and finances in accordance with Institute policy and bylaws. c) Control expenditures in accordance with an approved budget. d) Oversee and coordinate the activities of all chapter committees. 2. Serve as ex-official committee members at the direction of the chapter president. 3. Meeting attendance: Any member of the board of directors who is absent from three consecutive board meetings is automatically dropped from the board. Any vacancy can be filled as set forth in Article VI, Section 3 of the Model Chapter Bylaws.

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DUTIES OF REGIONAL REPRESENTATIVES The primary responsibility of the Regional Representatives is to encourage regional cooperation and coordinate the affairs of the chapters within a given region of the FICPA. Regional Representatives assist the chapters in attaining their goals and encourage members to become more active in the FICPA. They fulfill an overall filtering role in the communications and feedback system of the FICPA. They assist the president and the FICPA in committee assignments, committee appointments, etc. To this end, Regional Representatives’ specific duties include, among other things, the following: • Act as a liaison between the chapters in the region and the Board of Governors of the FICPA. • Act as liaison on all issues between the Board of Governors and the chapters. • Attend Board of Governors Retreat. • Attend all Board of Governors meetings. • Attend Committee Days (July). • Attend all Chapter Operations and Membership Committee meetings. • Attend and help staff the FICPA booth at the annual accounting shows (Orlando and Fort Lauderdale). • Attend Board of Accountancy meetings to support the FICPA, as well as to learn how the Board functions. • Ensure that proper and timely notification, to encourage participation, is made to all chapter presidents within the region regarding: o Chapter Officers Leadership Conference o Regional Meetings o Other meetings to be held in the region • Chapter Officers Leadership Conference o Present one session for each of the breakout sessions: I Officer function I Chapters by size I Chapters by region • Attendance at chapter meetings o Attend at least one chapter meeting of each chapter in the region annually. o Attend the chapter planning meeting of each chapter in the region. • FICPA reporting requirements — o Coordinate with FICPA staff to ensure that the following reports are being timely and properly filed by the chapters: I Financial I CPE I Goal Setting I Nominations

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DUTIES •

•

• • •

FICPA presidential visits o Meet and transport to meeting o Brief the president regarding the following: I Officers of the chapter I Activities of the chapter I Insight into the chapter operations Chapter Excellence Award o Monitor activities of all chapters in the region, including: I Planning and goal setting I Chapter activities I Regional and state activities I Chapter reporting activities I Chapter membership I Innovation Assist with annual installation of chapter officers (if requested). Assist chapters in the organization of Joint Regional Meetings. Plan for your successor.

Currently, there are six Regional Representatives serving the following regions established throughout the state: Region 1 — Emerald Coast, Miracle Strip, Tallahassee and West Florida chapters Region 2 — Jacksonville, Mid-Florida, North Central Florida and St. Johns River chapters Region 3 — Gulf Coast, North Suncoast, Southwest Florida, Sandspur, Suncoast and West Coast chapters Region 4 — Brevard County, Central Florida, Polk County and Volusia County chapters Region 5 — Atlantic, Broward County, Palm Beach and Sailfish chapters Region 6 — Miami-Dade, Florida Keys, Gold Coast, Miami-Downtown and South Dade chapters A Regional Representative shall be a resident member elected by the chapters from within the established region. Each chapter within a region will have one vote in the election of a Regional Representative. Chapters shall elect their respective Regional Representative by the 31st of March of the beginning of the fiscal year they are to take office. The chair of the Nominations Committee of the FICPA shall cast the deciding vote in the event of a tie (Articles of Incorporation, Article VI, Section 5).

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RELATIONSHIP OF THE FICPA AND ITS CHAPTERS The chapters are an integral part of the FICPA. They are the mediums by which members of the accounting profession in an area may become acquainted, exchange views and work through the organization for the benefit of the profession. Chapters can provide programs of technical meetings for the exchange of experiences and opinions and for consideration of problems and interest to CPAs. The main purpose of a chapter is to advance the profession and its members through professional meetings. Funds of the Institute (used for these purposes) are trustee funds of the entire membership and should be conserved with due regard for their use to advance professional goals rather than for special purposes or social entertainment. The good of the profession as a whole should be the ultimate purpose of the use of Institute funds. Local chapters are organized in such places in the state and with such minimum number of members and such powers and privileges as granted by the Board of Governors and the FICPA Bylaws. No local chapter shall have or exercise any power except as authorized by the FICPA Bylaws and shall at all times be subject to the general supervision and direction of the FICPA Board of Governors.

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CHAPTER MEMBERSHIP STATISTICS

CHAPTER AS OF April 30, 2008 Atlantic . . . . . . . . . . . . . . . . . . . . . . . . . . 822 Brevard County . . . . . . . . . . . . . . . . . . . 328 Broward . . . . . . . . . . . . . . . . . . . . . . . . 1999 Central Florida . . . . . . . . . . . . . . . . . . . 2013 Emerald Coast . . . . . . . . . . . . . . . . . . . . 157 Florida Keys . . . . . . . . . . . . . . . . . . . . . . . 76 Gold Coast . . . . . . . . . . . . . . . . . . . . . . . 618 Gulf Coast . . . . . . . . . . . . . . . . . . . . . . . 737 Jacksonville . . . . . . . . . . . . . . . . . . . . . 1095 Miami-Dade . . . . . . . . . . . . . . . . . . . . . 1274 Miami-Downtown. . . . . . . . . . . . . . . . . . 535 Mid-Florida. . . . . . . . . . . . . . . . . . . . . . . 256 Miracle Strip. . . . . . . . . . . . . . . . . . . . . . 130 North Central Florida . . . . . . . . . . . . . . 326 North Suncoast . . . . . . . . . . . . . . . . . . . 162 Palm Beach . . . . . . . . . . . . . . . . . . . . . . 936 Polk County . . . . . . . . . . . . . . . . . . . . . . 436 Sailfish . . . . . . . . . . . . . . . . . . . . . . . . . . 384 Sandspur. . . . . . . . . . . . . . . . . . . . . . . . . 137 South Dade . . . . . . . . . . . . . . . . . . . . . . 599 Southwest Florida . . . . . . . . . . . . . . . . . 858 St.Johns River . . . . . . . . . . . . . . . . . . . . . . 80 Suncoast. . . . . . . . . . . . . . . . . . . . . . . . . 879 Tallahassee. . . . . . . . . . . . . . . . . . . . . . . 660 Volusia County . . . . . . . . . . . . . . . . . . . . 354 West Coast . . . . . . . . . . . . . . . . . . . . . 1603 West Florida . . . . . . . . . . . . . . . . . . . . . . 274 Out of State . . . . . . . . . . . . . . . . . . . . . 1329 Out of Country . . . . . . . . . . . . . . . . . . . . . 93

Total Membership. . . . . . . . . . . . . 19,150

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III TOOLS FOR SUCCESSFUL CHAPTERS How To Build an Effective Chapter . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Increasing Involvement of Membership Segments . . . . . . . . . . . . . . . . 17 Planning the Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Managing the Meeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Meeting Checklist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 FICPA Presidential Visit Request Form . . . . . . . . . . . . . . . . . . . . . . . . . . 23 FICPA Executive Director Visit Request Form . . . . . . . . . . . . . . . . . . . . 24 Sponsorship of Chapter Meetings . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Chapter Record Keeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Chapter Committees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Membership Committee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Committee on Legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Committee on Continuing Professional Education . . . . . . . . . . . . . . . . 30 Parliamentary Procedure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

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TOOLS FOR SUCCESSFUL CHAPTERS

HOW TO BUILD AN EFFECTIVE CHAPTER: ‘KEYS TO SUCCESS’ The information in this section has been compiled from all 27 FICPA chapters. It is available to provide you with ideas to enhance your chapter by looking at what has been successful for other chapters. We encourage you to use these ideas in planning your chapter’s year.

Chapter Meetings • Many chapters use “theme nights” for their chapter meetings. It is a good way to add variety to your meetings and also attract different members. Chapter Meeting Suggestions • • • • • •

Past Presidents’ Night Chapter Legislative Visit Student Field Days Regional Meetings/Joint Meetings FICPA President’s Visit Financial Institutions Night

• • • • • •

Fishing Outing Holiday Social Lunch or Breakfast Meetings Golf Outing/Tournament Family Picnic Baseball/Basketball/Football Outing

• Allow chapter members to participate in a community-service project through the chapter: Toys for Tots; food for families during holidays; homeless shelter; soup kitchen; hurricane relief; etc. This is a way for members to give back to the community. • Consider asking for sponsors to cover some meeting costs: dinner, the bar, speaker costs, etc. You can provide publicity; however, the FICPA and the chapter are in no way endorsing the products. This must be made clear to the sponsor. • Evaluate CPE speakers at chapter meetings and keep the evaluations on file to refer to when planning future CPE. • Coordinate chapter/regional promotional events (e.g., FICPA 1040K Race). • Hold networking roundtables after the CPE meetings, with various topics at each table to appeal to everyone in attendance. This can qualify for CPE. • Refer to the FICPA Web site (www.ficpa.org) during your chapter meeting to update members on FICPA news. For specific chapter information, let members know they can go to the “Chapters” section of the Web site. • Organize and promote a joint meeting with local Bar sections (CPE/CLE and or social functions).

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TOOLS FOR SUCCESSFUL CHAPTERS

INCREASING INVOLVEMENT OF MEMBERSHIP SEGMENTS Increasing Student Involvement • Have a chapter board member work with the local Beta Alpha Psi chapter. • Invite a Beta Alpha Psi student to provide an hour of CPE, and invite students to attend at a reduced fee. • Encourage students to join by inviting them to a chapter meeting and offering their first dinner at no charge. • Encourage professors from local colleges to offer CPE to the chapter as a way to involve the academic community with the FICPA.

Increasing Industry Members Involvement • • • •

Offer industry-related Accounting and Auditing CPE topics. Hold monthly Industry Roundtables. Offer CPE topics related to the local area. Hold a theme night tied with a special invitation to members in industry (wine and cheese networking hour, etc.).

Chapter Meeting Notices Please note!

• In order to have the meeting notice in your members’ hands two weeks prior to the meeting, it must be in the FICPA administrative offices at least four weeks before the meeting date. It is necessary to inform members early of the meetings in order for them to plan to attend.

• Use the space on the back of the meeting notice to list upcoming meetings, welcome new members, make announcements, thank meeting sponsors, etc. • Arrange to include a “chapter exchange” section in the meeting notice to allow members to advertise items of interest to other members. • Arrange to produce a quarterly newsletter for your chapter members.

Chapter Participation •

Plan your entire CPE schedule in July/August, and have the yearly schedule printed and distributed to all chapter members. The schedule can be presented in a brochure format or be as simple as a flyer. Include chapter meetings, roundtables and other chapter activities. This will allow members to plan ahead to attend meetings.

•

Use the membership committee to follow up with new members and visitors to keep them updated on meetings and get them involved in the chapter and/or committees.

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TOOLS FOR SUCCESSFUL CHAPTERS

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Distribute a needs-assessment survey to all of your chapter members, asking them what they want from chapter meetings. This is necessary to make certain you are providing your members with what they want. (This should be done before you plan your chapter activities for the year.)

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In order to keep past chapter presidents active after their term, create a past presidents’ council or an annual roundtable in conjunction with a Past Presidents’ Night. This will provide a continuing role for them in the chapter.

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Send all new chapter members a “welcome” letter. Consider allowing first-time members to attend their first meeting for free.

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Make appointments to all four standing committees (membership, legislative, CPE, public relations). Educate committee members on their duties and responsibilities. Committee chairs can be evaluated in their activities for consideration of officer nominations in future years.

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Send in chapter photographs to the FICPA for promoting your chapter in Florida CPA Today magazine.

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Provide member recognition within the chapter (e.g., outstanding chapter member, most community involvement, most active, etc.).

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Coordinate chapter roundtables (e.g., private practice, sole practitioner, MAP).

Chapter Officers •

Hold a one-day or two-day retreat for the officers to set goals, conduct chapter planning for the upcoming year, and have fun.

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Hold monthly board meetings, in addition to chapter meetings, to keep officers updated on chapter meetings and FICPA news.

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Encourage all officers to attend the Chapter Officers Leadership Conference in June.

•

Encourage managing partners and state committee leaders to continue their support in the local chapter even though they are participating at the statewide level.

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PLANNING THE PROGRAM Good meetings don’t just happen. Someone must plan them, arrange them, publicize them, conduct them, and clean up after they are over. Successful meetings can be one-person shows, but that isn’t fair or wise. Even an informal get-together with a speaker who is well known to your group should have the benefit of some joint planning and organization. The event will run smoothly that way, and if the burdens of the work are shared, chances are better that one successful meeting will be followed by more.

Plan Early The first rule of good meeting management is joint planning. At the beginning of every fiscal year, the chapter officers should meet to consider what the chapter expects from its schedule, with what frequency it should hold meetings, what kind of meetings it should plan, where they should be held, and other details. This is the time to think about adding variety to your next year’s program. Consider the possibility of panel discussions or debates in addition to your normal speaker-addressed gatherings. Decide on joint meetings with bankers or business organizations such as the local chamber of commerce or representatives from the Internal Revenue Service. Discuss social events that should be included in the schedule. Obviously, advance planning is necessary for budget purposes. In addition, scheduling the year’s program early has two other major values. First, it gives your meeting committee an opportunity to assign responsibilities carefully; and second, it enables you to give a full measure of publicity about the meetings to members in your area.

Setting Up a Meeting Deciding on a meeting’s schedule is only the first step. Even when the date, place and hour of a meeting have been set in advance, a lot remains to be done; for example, selection of specific topics for the program and obtaining qualified speakers. An invitation to a speaker should be mailed at least four weeks in advance of a meeting date. It should specify: • Time and place of meeting; • Subject speaker will be expected to cover; • Time available for talk; • Whether a discussion period is involved; • Size and type of audience and nature of your organization if the prospective speaker is unfamiliar with it; and • Whether there are to be any arrangements for meeting the speaker’s expenses. When a speaker accepts an invitation, your letter of thanks should confirm the arrangements and ask for a short biographical sketch. For publicity purposes, you might also want a glossy photograph of the speaker and an advance copy of his or her key discussion points. The biographical material will help in introducing the speaker. The photograph, along with the biographical description, is necessary for news releases to be sent to local newspapers in advance of the meeting. The text FICPA Chapter Operations Manual

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of the speech, if it is unusually newsworthy, can be made available to the press at the time of the meeting, although normally it is better to cover the highlights of the speech in the news story, which you distribute to editors for publication when the meeting is over. Don’t forget to ask the speaker about his or her audiovisual needs! Special Note: Please remember that all presentations that grant CPE credit have special requirements. See the “CPE Handbook” section of this manual for guidelines.

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MANAGING THE MEETING Smoothly conducted meetings very often depend on attention to details. The speaker’s stand should be the correct height and well lit, the microphone should be in proper working order, the gavel should be in place, and there should be ample seating. The checklist at the end of this section should be of assistance in determining that all of these details have been handled. The speaker deserves consideration and extra attention. If he or she is from out of town, see that he or she is met at the airport, escorted to his or her hotel, and introduced to chapter officers. It is up to the chair of the meeting to set the meeting pace, keep it on the right track, and keep it moving fast. The best way to get off to a good start is to begin on time. Pounding the gavel will turn a buzzing crowd into a quiet audience. Here are some key points to consider: • Avoid unimportant preliminary announcements. Get to the heart of the session and avoid wasted time. • Introduce the speaker so that everyone knows who he or she is and what he or she does. Avoid long-winded discourses. It is best to bypass the “humorous” type of introduction also, unless you and the speaker and the audience are all well acquainted. • If there is a question period or group discussion, maintain control of speakers from the floor. Follow the same general parliamentary procedure of business sessions. Don’t let one or two members dominate the discussion. Keep the length of questioning reasonable. When a question is asked from the floor, the chair should repeat the question so that everyone will know exactly what was asked, and also so that speakers and panel members will have an extra moment to formulate their answers. Having questions sent up in writing, when it can be managed, makes the job easier. • Thank the speaker for his or her time and express appreciation on behalf of the chapter. • Consider presenting a gift or memento to the speaker on behalf of the chapter. • End the meeting on schedule.

After the Meeting Post-meeting publicity consists of phoning in highlights of the meeting to local newspapers. The papers will want to know details of the material that was presented. Even if a release already has been sent to the papers, it is always sensible to call and let them know that everything went according to schedule. One essential after-the-meeting activity is a letter of thanks to the speaker. The chapter president should sign the letter. Such a letter of appreciation not only makes the speaker feel that his or her efforts were worthwhile, but also makes the speaker more receptive to future invitations. Another post-meeting feature that is desirable is some form of report from the meetings committee. The report may be a very brief note, or it may be more detailed, depending on how useful the information and recommendations it contains are expected to be for those planning and running future meetings.

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MEETING CHECKLIST K K K K K K K K K K K

K K K K K

Date, time and place of meeting selected Meeting place confirmed Discussion topics chosen Invitation sent to speaker (including confirmation of time, topic and location) Biography and audiovisual needs of speaker obtained Meeting notice sent to members (If notice will be mailed by FICPA, it should be received at the FICPA four weeks before the meeting date) Advance publicity arranged Outline of meeting obtained (to be received at the FICPA 10 days prior to events with CPE) If CPE is included, the Notification and Review Form should be received at the FICPA 10 days prior to the event. Arrange for someone to introduce the speaker Speaker’s facilities arranged and checked: ­ Speaker’s stand at proper height and with adequate light ­ Microphone in proper working order ­ Gavel at hand ­ Water and glasses set up ­ Audiovisual equipment set up and tested Gift for speaker (usually presented directly after the presentation) Letter thanking speaker (usually sent after the event) Report prepared on meeting CPE attendance forms completed by each CPE meeting attendee Submitted CPE attendance forms or roster to the FICPA CPE Department immediately following the meeting (must be received no later than 10 days after the event)

For luncheon or dinner sessions, the following additional details should be checked: K Catering arranged; menu selected K Fees for admission settled K Reservation forms mailed with meeting notice K Estimate number of meals for the caterer K Arrangements for cocktails, if any K Pre-dinner reception for speaker, if any K Payment for meals and gratuities Items Usually Handled by the CPE Liaison: • Obtaining biography and audiovisual needs of speaker • Obtaining outline of meeting (to be received at the FICPA 10 days prior to events with CPE) • Submitting Notification and Review Form (to be received by the FICPA 10 days prior to the event) • Submitting CPE attendance forms (must be received no later than 10 days after the event)

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Presidential Visit Request Form In order to develop a strong relationship with our members, the Florida Institute of Certified Public Accountants (FICPA) is encouraging chapters to schedule a Presidential Visit with the current FICPA President. Chapters that participate will gain an understanding of the goals and objectives of the FICPA. They will also receive valuable information on national issues, AICPA initiatives and FICPA current initiatives. If you are interested in planning a Presidential Visit, please complete the following form and return it to FICPA, Attn: Mike Holland, Director of Chapter and Committee Relations by fax at (850) 222-8190 or send an e-mail to [email protected].

Meeting information Yes! We would like to host a Presidential Visit. (We understand we will receive 1 hour of Technical Business CPE credit.)

Contact Information Chapter Name Contact Name E-mail Business Phone ( ) Business Fax ( Chapter Meeting Date Time Location (please include physical address and directions)

)

Agenda for the Meeting (please include the exact time the Presidential Update will be given):

A/V Needed – For your Presidential visit the chapter is required to provide a laptop, LCD projector, screen, A/V cart or small table, three-prong extension cord, and power strip. Please confirm that you are able to provide the equipment.

Signed by Chapter Officer

Date As of: 1/31/06

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Executive Director Visit Request Form In order to develop a strong relationship with our members, the Florida Institute of Certified Public Accountants (FICPA) is encouraging chapters to schedule an Executive Director Visit with the CEO-Executive Director, Kathryn B. “Kathy” Anderson, CAE. Chapters that participate will gain an understanding of the plans for the future of the FICPA including financial literacy and how it relates to CPAs and their clients, trends for CPAs at all levels in the profession and the FICPA strategic plan. If you are interested in hosting an Executive Director Visit, please complete the following form and return it to the FICPA, Attn: Mike Holland, Director of Chapter and Committee Relations by fax at (850) 222-8190 or send an e-mail to [email protected].

Meeting information Yes! We would like to host a Executive Director Visit. (We understand we will receive 1 hour of Technical Business CPE credit.)

Contact Information Chapter Name Contact Name E-mail Business Phone ( ) Business Fax ( Chapter Meeting Date Time Location (please include physical address and directions)

)

Agenda for the Meeting (please include the exact time the Presidential Update will be given):

A/V Needed – For the Executive Director visit, the chapter is required to provide a laptop, LCD projector, screen, A/V cart or small table, three-prong extension cord, and power strip. All audio-visual set-up is the responsibility of the chapter. By signing below, you confirm that you are able to provide the equipment.

Signed by Chapter Officer

Date As of: 1/31/06

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SPONSORSHIP OF CHAPTER MEETINGS Many chapters have used outside sponsors for chapter meetings. This allows for significant savings to the chapter in providing quality CPE programming or social activities. While this activity is generally positive, sponsors should be made aware that in no way is the FICPA or its chapters endorsing the products or services of the sponsor. Sponsors may be allowed the opportunity to set up a display table in the rear of the meeting room or in an adjoining room. The sponsor should be recognized for its contribution, but this sponsorship should not be an opportunity for a “sales pitch.” This type of sponsorship does not qualify as quality CPE, nor is it usually appreciated by the membership. Chapters tend to have a greater response from sponsors in their own community. Banks, computer software and hardware companies, and CPA firms or client support services companies have previously sponsored chapter activities. Other potential sponsors may be sought through chapter members who are financial officers for businesses in the community. Sponsor contributions have included acquisitions of speakers, hosting cocktail receptions, and monetary contributions to the chapter’s general revenue or education fund.

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CHAPTER RECORD KEEPING Part 1 An orderly set of records is an invaluable aid for succeeding officers of a chapter. The chapter president is responsible for the maintenance of these records. The purpose of this section is to lay out guidelines to provide that the same records will be maintained year after year within a chapter, and to set up uniform procedures to be followed by all chapters.

Part 2 The records of a chapter shall consist of a notebook for each annual period with the following sections: • Schedule of officers and committee chairs and members; • Schedule of meetings and locations during the year. This section should also include a synopsis of each meeting. This data would be the basis for the chair’s annual report on meetings held during the year; • Financial report: Chapters should include in this section interim financial reports prepared by the treasurer, as well as annual reports; • Cash receipts and disbursements sheets with column headings to coincide with the chart of accounts; • Bank reconciliations: Monthly bank reconciliations should be included; • Minutes of chapter board of directors meetings and pertinent correspondence of chapter officers during the year. There should be a record of all policies adopted by the board of directors; • Committee activities: This section should include an annual write-up by each committee chair of the activities conducted by the committee during the year; and • Special projects: This section should contain correspondence and dates regarding any special activity taken up by the chapter.

Part 3 This notebook will become the permanent record book of the chapter’s activities, and should be retained by the chapter for a period of seven years.

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CHAPTER COMMITTEES NOMINATING COMMITTEE The nominating committee for the officers and members of the board of directors of the chapter should be composed of the three most recent past presidents of the chapter. The most recent past president should serve as chair. a) If two past presidents are from the same firm, the most senior in service on the committee should be dropped from the committee. b) If a member declines to serve on the committee, the next most recent past president should serve during the remainder of the normal term of the replaced member. c) Nominations for officers and members of the board of directors shall be made by the nominating committee by Jan. 31 preceding the meeting at which the elections are to take place. Notice of the nominations by the nominating committee shall be mailed by the chapter secretary to all members at least 30 days prior to this meeting. By March 1, this report must be filed with the FICPA Secretary-Treasurer.

STANDING CHAPTER COMMITTEES Chairs and committee members are appointed by the incoming chapter president. The committee structure of each chapter is usually governed by the individual needs of each chapter based upon its size, desire for activity and community environment. Chapter presidents are reminded that certain state committees are composed of chapter representatives, and particular care should be taken in appointing these members. The standing committees (as outlined in the Model Chapter Bylaws, Article XI, Section 3) and their responsibilities are as follows:

Membership Committee This committee should encourage membership in the Institute and its chapter. Members should help supply membership information to those persons eligible for membership. The FICPA Membership Committee shall be composed of the membership liaison and associated committee.

Legislation Committee The committee assists the FICPA Legislative Committees in carrying out the legislative activities approved by the Institute.

Continuing Professional Education Committee The committee on CPE assists the Institute’s statewide committee in developing and administering a comprehensive CPE program designed to enhance the competence and technical knowledge of all members. The FICPA CPE Liaison Committee shall be composed of chapter CPE committee chairs.

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MEMBERSHIP COMMITTEE The committee on new members should encourage membership in the Institute and its chapters.

Committee Objectives • Supply membership information to those persons eligible for membership. • Promote membership involvement by calling new members and giving them committee assignments. • Identify ways to involve existing non-participating members and encourage them to become active.

Suggested Committee Tasks • Send “welcome” letters to all new members. • Call new members and invite them to attend the next meeting. Arrange to meet them and act as their host. • Identify and implement a program to contact all non-participating members in order to determine their needs and find ways to involve them. • Call members who do not renew to encourage them to rejoin or to determine why they haven’t joined. • Brainstorm new ideas for membership services and ways to make members more aware of available services.

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COMMITTEE ON LEGISLATION The committee shall assist the FICPA State Legislative Policy Committee and Governmental Affairs staff in carrying out the legislative activities approved by the Institute.

Committee Objectives • Assist members in keeping current on local and state legislative developments. • Assist the FICPA State Legislative Policy Committee and Governmental Affairs Department in carrying out the legislative activities approved by the FICPA Board of Governors.

Suggested Committee Tasks • Solicit ideas from chapter members concerning legislative issues. Recommend program topics or other innovative ideas that will meet this goal. Submit suggestions to the FICPA State Legislative Policy Committee for consideration. • Work with the FICPA Governmental Affairs Department to prepare legislative updates for chapter meetings. • Use the “FICPA NewsFlash” and Florida CPA Today magazine to inform members about the legislative issues of the profession. • Coordinate contacting of chapter members during session on legislative issues as advised by the FICPA Governmental Affairs Department. • Solicit information from chapter members on their relationships with legislators and local politicians through the Key Person Contact Program. Forward this information routinely to the FICPA Governmental Affairs Department. (See KPC Form on page 99.) • Provide information and research on candidates seeking election to statewide office (Florida Governor and Cabinet, Senate, and House of Representatives). Information gathered should be given to the FICPA Governmental Affairs Department.

Project Ideas Legislative Chapter • Arrange a visit with local House and Senate members or a Legislative Update with FICPA Governmental Affairs staff (1-2 hours CPE). Select a date conducive to high member turnout from the dates preset for the monthly meetings. E-mail the FICPA Governmental Affairs Department to coordinate this visit — [email protected]. (See page 98.)

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COMMITTEE ON CONTINUING PROFESSIONAL EDUCATION The committee shall assist the Institute statewide committee in developing and administering a comprehensive CPE program designed to enhance the competence and technical knowledge of all members.

Committee Objectives • Organize and direct quality CPE programs of significant value to the membership. • Determine the membership’s educational needs and interests, and favored scheduling and location of programs. • Coordinate chapter programs with the Board of Accountancy CPE accreditation requirements. • Update the membership regarding any changes in CPE requirements. • Participate on the FICPA CPE Chapter Liaison Committee.

Suggested Committee Tasks • Establish and confirm speakers or coordinate with committee assigned that date’s responsibility. • Obtain biographical information, program outline and complete chapter notification and review form. Send to FICPA administrative offices, to obtain necessary accreditation from the Board of Accountancy. Due date: at least 10 days prior to program date. • Provide biographical information, program topic, CPE type and qualifying hours to the chapter secretary or person handling the meeting notice for publication in the monthly meeting notice. • Arrange for audiovisual needs with the person who sets up the meeting location. • Update the speaker on expected attendance so there will be enough handouts. • Arrange to meet the speaker and introduce him or her to the chapter president. Also, determine if the speaker will be staying for dinner and inform the chapter president. • Provide attendance forms or report to FICPA administrative offices no more than 10 days after the event. • Send a thank-you letter to the speaker. Ensure that the speaker receives all agreed-upon reimbursements by following up with the chapter treasurer.

Project Ideas: • Establish and maintain a speaker evaluation file. Note: It is recommended that the chapter’s appointee to the FICPA CPE Chapter Liaison Committee serve as chair of the chapter CPE committee.

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PARLIAMENTARY PROCEDURE The term “parliamentary procedure” usually is understood to be the method of conducting business in the manner prescribed in Robert’s Rules of Order. The FICPA and its chapters are required to follow these rules as stated in the FICPA Bylaws, Article XIV, Section 1. The purpose of parliamentary procedure is to provide a method by which groups may effectively and properly achieve their aims. “Effectively” means efficiently, without confusion, wasted time or wasted effort. “Properly” means democratically, suited to the sensibilities of people in a society that respects human dignity and the rights and privilege of all. Except in the very smallest informal committee meetings, little will be accomplished unless the chair enforces and the membership understands the basic principles and procedures of Robert’s Rules. A strong chair, conscientiously and effectively applying the rules, can prevent cross-conversations, eliminate interruptions, and steer the discussion within the confines of the topic. Finally, policies adopted and actions commenced by properly advanced and carried motions will be concise, straightforward and clear.

The Core Procedure The standard method of bringing business to the meeting for discussion and disposition. 1. A member stands or raises his or her hand and is “recognized” by the chair. He or she has the floor and only he or she may speak. 2. The member proposes a motion. This provides a precise statement of the proposition before the house. 3. The motion is “seconded” by another member. Without a “second,” the motion proceeds no further. 4. The motion is restated by the chair to indicate it is in order and open for discussion. Discussion now takes place, with members only speaking when “recognized” by the chair. The chair in turn must monitor the discussion to keep it strictly on the topic. 5. The motion is put to a vote of the group. 6. The vote is announced to indicate the decision and that the matter is settled.

The Main Motion Before a member rises to state “I move that …,” he or she should give some thought to what he or she is going to say. A motion should be complete, yet concise. It should have no ambiguities, nor incorporate several distinct matters. “I move that we make a donation” is vague. What sum shall it be? “I move that we donate $25 to the Boy Scouts and nothing to someone else” is really two motions in one.

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Motions In their simplest form, motions propose some direct action by the organization. When direct action is impossible or inadvisable, the motion may see a petition or a recommendation or merely ask to go on record. Going on record is done by a resolution, which is introduced by the phrase “I move the adoption of the following resolution.”

The Total Process In most organizations, the simple main motion procedure suffices for 95 percent of their business. Larger, more complex organizations will treat the motion more completely: 1. A piece of business is presented as a main motion and usually simply discussed and voted upon. 2. The discussion may be limited or closed. 3. As it is being discussed, a motion may be postponed indefinitely, amended, referred to a committee, postponed definitely or tabled. 4. After the decision, the vote may be reconsidered or repealed.

Postpone Indefinitely While a motion is on the floor and being discussed, a member, upon recognition, moves that “this motion be postponed indefinitely.” The chair calls for a second, conducts discussion and calls for a vote. If passed, the original motion is dropped.

Amend A member moves to “amend the motion on the floor by …” After a second, discussion shifts from the main motion to the amendment, which is discussed and then voted on. Similarly, a member may move an amendment to the amendment and his or her secondary amendment is discussed and voted on first. An able chair will make sure, by effectively using his or her power to recognize or ignore members, to prevent this amendment-on-amendment procedure from getting out of hand. In a simpler procedure, after an amendment is moved, the originator of the main motion may accept the amendment. The discussion on the original main motion, as amended, continues.

Refer to a Committee With a main motion on the floor, a member may move to “refer the motion before the house to the committee to report at our next meeting.” Upon seconding, this subsidiary motion is discussed and voted upon. If passed, further discussion on the main motion is ended.

Postpone Definitely In this case, discussion on the motion is postponed to a specific future time. “I move that the motion before the house be postponed until our next regular meeting.” This motion may be amended to change the time, discussed, and voted on. Once passed, the main motion becomes a general order of the day for the new time. It cannot be considered earlier and must be on the agenda for the given meeting. If the postponing motion also states that the business be made a special order of the day, it must be discussed on the day and hour the postponing motion names. It takes a two-thirds vote to pass a special order, and a similar vote is needed if a member moves that a postponed main motion be considered before the specified time.

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TOOLS FOR SUCCESSFUL CHAPTERS Lay on the Table

“I move the motion be tabled” calls for a second and an immediate vote without discussion. If passed, the main motion is removed from consideration at the meeting and from future meetings until a motion is stated and passed that the main motion be taken from the table.

Limit Debate At any time during discussion a motion may be stated to limit debate for a definite period or until a definite hour. If seconded, it is voted on without discussion with a two-thirds vote necessary for its passage.

Close Debate A member may “move to close debate” or “move the previous question.” Upon seconding an immediate vote without discussion, discussion on the main motion ends if the closing motion attains a two-thirds vote. The main motion is immediately put to a vote.

Repeal A member may attempt to repeal a previously passed motion by moving its repeal. This motion must be seconded and discussed and becomes effective if passed by a two-thirds vote.

Reconsider A member who has previously voted for a main motion that passed may later move for its reconsideration. A motion to reconsider may be made only at the same meeting at which the original motion passed. After seconding and discussion, this motion passes if a majority vote in its favor. In this case, the main motion is immediately open for further discussion and a new vote.

Recess A motion to recess the meeting until a later time is privileged. It may be made at any time regardless of the business on the floor. Upon seconding, it goes to an immediate vote with a majority affirmative necessary for passage. If passed, the meeting immediately stops to resume at the newly specified time.

Adjourn Upon the request of the chair, or spontaneously at any time, a member may make a privileged motion to adjourn. No discussion is necessary. Upon seconding and a majority vote, the meeting ends completely.

Point of Order If a member believes that the discussion is proceeding improperly, he or she may interrupt whoever is speaking and call out “Mr./Ms. Chair, I rise to a point of order” or merely “Point of Order.” The chair must immediately recognize the member, ask the member to state his or her point, and give an immediate ruling either upholding or rejecting it. The chair then tells the interrupted speaker to speak to the point or rules the speaker’s entire remarks as out of order and requests the speaker to take his or her seat.

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Appeal from the Decision of the Chair If a member feels that the chair is conducting the meeting improperly, or is responding improperly to a point of order, he or she may interrupt by asking for an “appeal from the decision of the chair.” After seconding, the chair calls for an immediate vote, which is carried by a bare majority.

Request for Information At any time, a member may “rise for information” or “rise to a point of information.” In this case, the chair, or whomever he or she asks, must give the requested information. However, if the question is directed to the speaker on the floor, the speaker may refuse to yield at that moment and, if the chair assents, state that he or she will answer the question after his or her speech is ended.

Point of Privilege A participant in a meeting has a right to be reasonably comfortable, to hear and to be free from harassment and disturbance. A participant also has the duty to see that his or her fellow participants have the same rights. At any time a participant may “rise to a point of privilege,” be immediately recognized by the chair, state his or her point and, if at all practical, have it immediately granted.

The Order of Business Under Robert’s Rules, a meeting is conducted with the following order of business: 1. 2. 3. 4. 5.

Reading of the minutes; Report of standing committees (treasurer’s report comes first); Report of special committees; Unfinished business; and New business.

Minutes The amount of detail contained in the minutes depends on the capacity of the secretary and the custom of the club. In any case, every motion introduced must be recorded verbatim and the results of the vote. Amendments must be treated similarly. Written reports by the treasurer and all committees are formally incorporated as a part of the minutes. Depending on the needs and customs of the organization, details of discussion may or may not also be included.

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IV REFERENCE Finance

Volunteer Leadership Reimbursement Policy . . . . . . . . . . . . . . . . . . 36 Sample Corporate Resolution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Expense Reimbursement Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Chapter Finances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 General Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Reporting Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Administrative

Services Available to Chapters . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Chapter Mailing Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Electronic Chapter Meeting Notices . . . . . . . . . . . . . . . . . . . . . . . . 49 Technical Aids and Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Chapter Mailing List and Email Policy . . . . . . . . . . . . . . . . . . . . . . 53 Advertising Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Communications Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Chapter Officers Elections

Chapter Election Language . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 Chapter Officer Installation Ceremony Guidelines . . . . . . . . . . . . 63 Chapter Officer Installation Ceremony (Short Version) . . . . . . . . . 66

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VOLUNTEER LEADERSHIP REIMBURSEMENT POLICY In an effort to control travel costs, the President and CEO-Executive Director will be responsible for providing reimbursement guidelines prior to each meeting limiting the number of nights, etc. subject to reimbursement.

STATEMENT OF POLICY A. ELIGIBILITY Reimbursement is strictly limited to: (1) members of the Executive Committee; (2) members of an Executive Committee Task Force; (3) members of the Board of Governors; (4) members of a Standing Committee; (5) a Chapter officer attending the Chapter Officers’ Leadership Conference; (6) a member of the CPE Chapter Liaison Committee attending the Chapter Officers’ Leadership Conference; (7) a member of the Peer Review Committee, (8) a member of the Young CPA’s Committee and (9) a Chapter officer invited to attend a Board of Governors meeting. B. REIMBURSEMENT Reimbursement must be directly related to attendance of said meeting and will include the following: (1) air travel at coach fare (2) travel by personal automobile, reimbursed at the IRS rate per mile; and (3) lodging charges for hotel room and taxes, not to exceed $250 per night, unless a higher rate is specifically approved by the Committee on Finance and Office Advisory ; (3) travel, including taxi fare, to or from airports; (5) meals (not provided at meetings) and incidental expenses, established by the United States General Services Administration*; (6) parking fees; and (7) tolls. 1. A chapter may reimburse a Chapter Officer attending a Board of Governors meeting for actual expenses in excess of those reimbursed by the FICPA. Expenses eligible for reimbursement must be expenditures for the FICPA member only, and only subsequent to approval by the Chapter Board. Such Board approval must follow adequate notice being given to the chapter membership stating the date, time, place and purpose of the meeting where the vote is to take place on authorizing the reimbursement of the expenditures. 2. Travel, telephone, mailing costs and other expenses incident to Committee meetings and Chapter meetings are a personal obligation of the member or Chapter. Such obligation should be recognized at the time of the acceptance of appointment to a Committee or Chapter position. 3. The expense of mailings, printing, stationery and other materials for projects are to be requested as budget items in the committee or chapter's budget request to the Executive Committee each year. Expenses of this nature should be incurred only through the administrative offices after approval by the Executive Committee.

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REFERENCE

4. Members' expenses in connection with "Extraordinary Special Projects" are limited to transportation costs only for those "Extraordinary Special Projects" that have been approved by the Executive Committee as part of a committee's or chapter's budget at the beginning of the fiscal year, or upon request and approval by the Executive Committee at any subsequent meeting. 5. Members will be reimbursed for out-of-pocket expenses (with an upper limit) for travel, lodging and meals for attendance at out-of-state meetings at which said attendance is encouraged by the Executive Committee. Receipts and Documentation All individual expense items in excess of $25 must be supported. Expenses not properly documented will not be reimbursed. * http://www.gsa.gov/Portal/gsa/ep/contentView.do?queryYear=2005&contentType=GSA_BASIC&contentI D=17943&queryState=Florida&noc=T

Approved: June 16, 2005 – Board of Governors

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CHAPTER FINANCES In 1980, the FICPA Board of Governors approved the following policies regarding chapter finances and variable versus fixed dues structure: • Reaffirmed the current chapter dues structure; • The chapters will be advised that they are responsible for managing their own funds and they should be encouraged to have meaningful programs for their members within their resources; • Generally speaking, there will be no interim supplemental funding from the FICPA except in an emergency situation; and • Chapters may request (in advance only) funding of a specified program at Committee Days. However, the chapter should be prepared to support all of the chapter’s projects and related expenses prior to approval of the request. In the first year of any new chapter’s existence, the chapter shall be allowed to request funding from the FICPA Executive Committee throughout this first year of operations. Since 1974, the FICPA has filed a combined tax return that includes all of the chapter financial activities. Uniform Chart of Accounts — All chapters will adopt the uniform chart of accounts effective July 1, 1991. All chapters will use the uniform chart of accounts to prepare year-end reports effective June 30, 1992. All chapters will prepare quarterly financial reports effective July 1, 1991, with reports sent to the FICPA administrative offices 30 days after the reporting date.

GENERAL POLICIES 1. Local chapters should not hire employees without the written approval of the Executive Director of the FICPA. This includes part-time and temporary employees. 2. Local chapters should not be allowed to solicit contributions or funds without the written approval of the Executive Committee of the FICPA. 3. Local chapters should not engage in any income-producing activities without the written approval of the Executive Committee of the FICPA. 4. All Bylaws of local chapters should be submitted for periodic review by the Executive Committee, or should be amended periodically to bring them into conformity with specific Board policies or with any changes in the Bylaws of the FICPA in general. 5. Local chapters should be prohibited from entering into contracts without the written approval of the Executive Committee when such contracts exceed a time period of one year or have the potential for resulting in liabilities in excess of $5,000. Regularly scheduled chapter dinner meetings are excluded from this policy.

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SERVICES AVAILABLE TO CHAPTERS FROM THE ADMINISTRATIVE OFFICES The FICPA administrative offices in Tallahassee offer a wide range of services for local chapters. Examples of these services and assistance are: 1. Printing and labeling equipment that enables the production and mailing of chapter newsletters (via computer printed labels). The administrative offices can save the chapter a considerable amount of money and alleviate an undue burden of volunteer time (See the “Chapter Mailing Service” section of this manual). 2. Provide liaison with FICPA committees in developing chapter programs and their format, and in obtaining speakers for chapter programs. 3. Scheduling of chapter CPE programs four or more hours in length. Governing policies are set forth in the “CPE Policy Handbook.” 4. Provide any in-house CPE programs. Many of these programs have proven to be extremely effective for chapter use. To order, please contact the administrative offices. 5. Distribute timely news and information to chapters on issues affecting the profession using the Web site and e-mail. 6. Publicize chapter programs and activities through articles published in Florida CPA Today. 7. Help chapters to coordinate the public-relations activities of the FICPA in the local area. Some of the services available include the following: a. The offering of assistance with conceptualizing and editing press releases pertaining to chapter news, as well as assistance with distribution of press releases to local news media.

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CHAPTER MAILING SERVICE The FICPA can provide mailing services for all chapters at direct cost. Through this service, the administrative office can save the chapters a considerable amount of money and time. It allows chapters to mail their meeting notices, etc., without involving an undue amount of volunteer time on behalf of the officer(s) responsible. To use the service, chapters should follow these steps: 1. Send to the FICPA Chapter Relations Department a “camera ready” or an original copy of the material they wish to have printed via e-mail, the U.S. Post Office or through the online Meeting Wizard. 2. Allow approximately one week for the FICPA to process the mailing; and 3. Enclose a cover letter, stating the desired mail date. A desired paper color can be indicated, however, we may need to change the color due to availability and time constraints. Note: Although colored ink is not available, colored paper can be used. All ink will be black. Some photographs do not reproduce well on the FICPA printing equipment. Therefore, we do not recommend their use. Blue ink also will not reproduce, and signatures or writing should be in black, preferably written with a felt tip pen. The per copy charges for chapter mailings vary depending on the number of sheets and impressions. The prices are as follows: Single-sided notice Two-sided notice Three-sided notice Four-sided notice Five-sided notice Six-sided notice

$0.18 $0.22 $0.26 $0.30 $0.34 $0.38

In addition to the printing charges, chapters will be billed for actual postage charges. Most chapters will qualify for presort rates, which is approximately $0.33 per piece. Discounted rates will be used whenever possible, or as scheduling allows. Chapter lists consisting of fewer than 500 names do not qualify for the postal discounts, and will be mailed at the standard first-class postage rate, which is currently $0.41 per piece. Price quotations are subject to postal rate increases. The service will be invoiced monthly for charges incurred. The invoice will be sent to the chapter treasurer. Payment for invoices should be on a timely basis.

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ELECTRONIC CHAPTER MEETING NOTICES Chapter officers have two ways to create an electronic chapter meeting notice. Officers may e-mail meeting notice information directly to FICPA Chapter Operations Department. The FICPA will then prepare and distribute the meeting notice in plain text. Officers may also create their own notices using the FICPA’s online meeting notice submission wizard. This Web feature allows you to create an eye-catching, full color, HTML meeting announcement for your members. Using the online wizard is easy, once you log on to the FICPA Web site www.ficpa.org. A few details: 1. Log in using the member box on the FICPA Home page at www.ficpa.org (last name and member id <password>). Once you log in, the Web site will recognize that you are a Chapter Officer and that you are authorized to submit a meeting notice. Your name will appear in a blue welcome box. 2. Click on the link that says “Click here to access the Chapter Officer Toolkit” in the blue welcome box. 3. Go to Chapter Meeting Notice Wizard, a Web feature that will walk you through each step of creating and submitting your meeting notice. Find the feature as follows: a. Point your mouse to “Member Services” tab at the top of the FICPA home page. b. A drop down menu will appear. Point your mouse over the “Chapters” item, another menu will appear. c. Choose “Chapter Officer Tool Kit” d. Click “Meeting Notice Wizard” from the list on the right side of the page. e. Follow the step-by-step directions listed there. (Note: If you forgot to log in on the FICPA home page, the Web Site will ask you to log in now.) 4. You should be able to easily enter and edit your information for the notice. Once you have finished entering the information, you can preview your notice, ensuring everything appears as you intended. After you submit the information, you may go back and edit until the point that it has been approved for processing by the FICPA Chapter Relations Department. To make it even easier to communicate with your Chapter members, the FICPA is offering a Web feature that will allow authorized Chapter officers to download a complete list of member names and contact information. After using a special password to retrieve the Excel spreadsheet, the contact list can be downloaded used to perform Chapter member address mail merges and/or create e-mail lists.

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TECHNICAL AIDS AND INFORMATION A selection of technical aids is available for use by FICPA members through the Communications Department at (800) 342-3197 (within Florida only) or (850) 224-2727, Ext 385. Although the selection is limited, other available sources include university libraries and the AICPA library at (800) 862-4272. Members seeking technical assistance are encouraged to use the FICPA Consultation Services Directory, which is available online through the Committees, Chapters and Consultation Services Directory at www.ficpa.org. Another viable option is AICPA technical assistance, at (800) 862-4272. Cost to members for borrowing manuals: Members must pay the appropriate cost to return all manuals to the FICPA via UPS. The FICPA pays the cost to ship to the member. Manuals can be borrowed for a period of one month. Requests will be filled on an availability, first-come, first-served basis.

The Accountant’s Business Manual The objective of this manual is to provide accountants in both private and public practice with a compact reference source for basic, timely information in law, finance and general business economics. Major areas covered: • • • • • • • • • • • • • • • • • • • •

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Corporations Estate Planning Partnerships Bankruptcy/Insolvency S Corporations Insurance Sole Proprietorships Social Security Securities Regulation Employment Regulations Business Valuation Unemployment Insurance Obtaining Financing Workers’ Compensation Investment Vehicles Hiring Foreign Nationals Estates and Trusts Financial Mathematics Employee Retirement and Deferred Compensation Plans IRS Practice and Procedure

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AICPA Audit and Accounting Manual This manual was prepared by the staff of the AICPA as a non-authoritative kit of practice aids. The materials in it are designed to serve as working tools and illustrations for time-saving purposes. The manual is not a substitute for authoritative technical literature and users are urged to refer directly to applicable authoritative pronouncements for the text of technical standards. Major areas covered: • • • • • • • • • • •

Engagement Planning and Administration Compilation and Review Internal Control Audit Approach and Programs Working Papers Correspondence, Confirmations and Representations Audit Risk Alerts Supervision, Review and Report Processing Accountant’s Reports Quality Control State and Local Governments

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ADMINISTRATIVE AICPA Financial Statement Preparation Manual This manual contains general corporate disclosure checklists and illustrative financial statements for construction contractors, banks, credit unions, savings and loan associations, real estate ventures, local governmental units, oil and gas ventures and not-for-profit organizations. • • • • • • • • • • •

Banks/Savings Institutions CIRAs Construction Contractors Corporations Defined Benefit Pension Plans Defined Contribution Pension Plans Development Stage Enterprises Health and Welfare Benefit Plans Health Care Organizations Investment Companies Not-For-Profit Organizations

AICPA Management of an Accounting Practice (MAP) Handbook This comprehensive, three-volume, loose-leaf service is an invaluable practice management tool. It covers all aspects of practice management, from how to start a firm to how to dissolve one. You will get practical advice on compensation and benefits, operating statistics, office administration, billing and collection, marketing, partnership issues, and much more. The handbook’s many sample forms, letters, checklists and worksheets are easy to reproduce or adapt to your firm’s needs. • • • • •

AICPA Professional Standards Organized by subject, this two-volume encyclopedic service contains all pronouncements and interpretations currently in effect for the following areas: • • • • • • • • • •

U.S. Auditing Standards Attestation Standards Accounting and Review Services Ethics Bylaws International Accounting International Auditing Consulting Services Quality Control Tax Practice

AICPA Technical Practice Aids This manual was prepared by the AICPA Technical Information staff. It contains inquiries and replies based on Technical Information Service correspondence. • • • • • • •

Financial Statement Presentation Assets Liabilities and Deferred Credits Capital Specialized Industry Problems Revenue and Expense Audit Field Work Auditors’ Reports Specialized Organizational Problems

Speeches, brochures and other promotional materials are available to members through the AICPA Web site at www.aicpa.org.

Developing an Accounting Practice Administration Personnel Owner Issues Management Data

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ADMINISTRATIVE Compliance Auditing in Florida (December 2005) Prepared to assist the Florida independent auditor in testing and reporting compliance matters in connection with audits of Florida local governmental units performed pursuant to Section 11.45, Florida Statutes, and the Rules of the Auditor General, Chapter 10.550; $25 each plus postage and tax. CD also available; $15 plus postage and tax.

To order your copy of any FICPA publication, please call the FICPA’s Communications Department at (800) 342-3197 (within Florida only) or (850) 224-2727, Ext. 385, or e-mail [email protected]. For a comprehensive list of materials available in the library, visit our Web site at www.ficpa.org. Click on “Member Services” and then “More,” then choose “ Library, Publications & Videos” to make your selection(s).

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CHAPTER MAILING LIST AND E-MAIL POLICY (For Postal and Electronic Mailing Addresses) To support timely, professional Chapter member communications, the FICPA uses its member database to provide its chapter, upon request, with two mailing list services: • Member mailing address labels for use in Chapter mail-outs • Member e-mail addresses The FICPA maintains a comprehensive database of member contact information for this purpose. Member database records are continually updated as changes of employment, mailing address, e-mail address, etc., are reported. Following are policies pertaining to each mailing list service type.

Request Chapter Member Address Labels The FICPA membership postal mailing list is available for purchase by members and outside groups or organizations. The Executive Committee or its designee will determine the fees to be charged for this list. The FICPA Administrative Office is responsible for maintaining the mailing list. FICPA Chapters are required to obtain their individual chapter mailing lists through the FICPA Administrative Office. Chapters may not maintain their own membership mailing lists. Copies of all chapter mailings are to be forwarded to the Administrative Office. Chapters are prohibited from distributing or selling their mailing list without prior approval of the Executive Committee or its designee. The Executive Committee or its designee reserves the right to alter this policy when it deems it is in the best interest of the members. On Dec. 5, 1991, the Executive Committee agreed to allow all affiliated corporations (i.e., the Florida CPA/PAC and the Educational Foundation) to use the FICPA’s mailing list, as approved by the Executive Director.

Access Chapter Member E-mail Addresses While the FICPA continues to offer printing, postal mailings and bulk e-mails to its chapters for meeting notices, the FICPA is offering chapters the option of downloading membership emails for communications to chapter members through the FICPA Web site. Authorized Chapter Officers are required to obtain their individual chapter member e-mail addresses through the FICPA Web site or FICPA Administrative Offices. E-mail addresses accessed from the FICPA Web site require login and password.

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The FICPA Administrative Offices are responsible for maintaining Chapter member e-mail address and opt-out (exclusion) lists. To ensure compliance with Federal Can-Spam Act of 2003, Chapters are prohibited from maintaining, selling or otherwise distributing member e-mail address lists. Chapters are prohibited from using FICPA member e-mail lists for non-Chapter-related communication purposes. The Executive Committee, or its designee, reserves the right to alter this policy when it deems it is in the best interest of the members.

The Federal Can-Spam Act of 2003 On Dec. 16, 2003, President Bush signed the Controlling the Assault of Non-Solicited Pornography and Marketing (“CAN-SPAM”) Act of 2003 into law. The measures went into effect on Jan. 1, 2004 [Public Law 108-187]. This Act mandates inclusion of specific e-mail disclosures and opt-out (list exclusion) language for certain types of e-mail communications. Accordingly, the FICPA requires all Chapter e-mails to include: • Accurate (not false or misleading) header information; including the source, destination, routing information and originating domain name • Accurate Subject line, describing e-mail topic and content • Accurate information in the “from” line of the message The following disclaimer, customized to include individual Chapter name, must appear at the end of all messages:

The FICPA and its Chapters are providing this electronic communication as a service to Chapter members. The FICPA is not responsible for errors, misinterpretations, or omissions related to this Chapter communication e-mail. In compliance with Federal Law, we disclose that this is a commercial e-mail. To update your e-mail address, please send an e-mail to [email protected] and type "E-Mail Update" in the subject line of your message. To unsubscribe, please forward a copy of this e-mail to [email protected] and type "UNSUBSCRIBE" in the subject line of the e-mail response. Your address will be promptly removed from your Chapter’s email list. The Chapter of the Florida Institute of CPAs (FICPA) 325 W. College Ave. Tallahassee, FL 32301 Phone: (800) 342-3197 (within Florida only) or (850) 224-2727 Web Site: www.ficpa.org

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ADMINISTRATIVE Additional E-Mail Procedural Requirements

The Federal Can-Spam Act compels senders of e-mail to comply with each opt out request within 10 days of receipt by removing that individual from the e-mailing list. In light of this requirement, Chapters must obtain an updated member e-mail list from the FICPA Web site or FICPA administrative offices shortly before (generally within 24 hours) sending each e-mail communication. It should be noted that due to technology limitations, delivery of Chapter e-mail is not certain and therefore cannot be guaranteed by the FICPA.

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ADVERTISING POLICY STATEMENT The FICPA and its chapters allow display advertising in some of their publications that are not considered to be of a confidential nature, or that are not printed by other sources and only distributed through the FICPA or its chapters. As the publisher, the FICPA reserves the right to reject or discontinue any advertising that it feels is not in keeping with its publications standards. These standards are stated as follows: 1) As used in this section entitled “Advertising Policy Statement,” the term “publisher” shall refer to Florida CPA Today, and the term “advertiser” shall refer to the advertiser or agency. 2) The FICPA will publish all advertising in keeping with the publication’s standards of ethical propriety, legality and good taste, with the following exceptions: a. paid political advertisements of persons seeking elective office; b. advertising for products or services that are illegal or whose movement in interstate commerce is illegal; and c. advertising relating to contests, lotteries, or the offering of prizes based on chance, unless clearance is obtained from the United States Postal Service. 3) Advertising is not accepted in which the advertiser violates or enables another to violate the Code of Professional Conduct of the Florida Institute of Certified Public Accountants or the Law and Rules of the State of Florida Board of Accountancy. The opinions and interpretations of the FICPA staff, general counsel and appropriate FICPA committees charged with authority to interpret the codes will be considered controlling. 4) If the advertising of a product or service is prohibited or regulated in a state or states, but not in all states or by federal law, the publisher reserves the right to reject the advertising unless proper disclaimers are included in the copy regarding the validity of the advertising in the restricting states. 5) Advertising must not contain material or be designed in a manner that would jeopardize the Second Class Mail Permit status of the publication. The publisher reserves the right to obtain clearance from the United States Postal Service. 6) If an advertisement offers the sale of a product by mail order, the publisher reserves the right to examine the product a purchaser will receive. 7) The publisher reserves the right to request partial or full payment before publishing advertising.

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8) The publisher shall have the right to hold the advertiser and/or its advertising agency jointly and severally liable for such monies as are due and payable to the publisher for advertising that the advertiser or its agent ordered and which was published. 9) Any attempt to simulate the publication’s format is prohibited. All advertising is subject to approval by the publisher when copy resembles editorial matter. 10) The publisher reserves the right to include the words “Paid Advertisement” in any advertisement the publisher deems necessary. Also, the following Publisher’s Protective Clause has been adopted: (Advertiser) warrants, represents and guarantees that it is authorized to publish the entire contents and subject matter of the advertisements covered by this contract (including but not limited to text, sketches, representations, labels, maps, illustrations, trademarks or other copyrighted matter) in consideration of publisher’s acceptance of such advertisement for publication. (Advertiser) shall indemnify and hold harmless the publisher from and against all liability, loss, damages or expense, including reasonable attorney’s fees, resulting from claims, actions or proceedings based on the contents or subject matter of such advertisements (including but not limited to claims or actions based upon copyright infringement, unauthorized use of names, illustrations or libelous statements) without limitations on such indemnity. Publisher shall give (Advertiser) written notice of any claim with respect to the subject matter of this indemnification agreement. Further, the following Limitation on Publisher’s Liability for Error or Omission was adopted: Publisher’s liability to (Advertiser) on account of errors in or omissions of the advertising material described herein shall in no event exceed the amount of publisher’s regular charges for insertion of the advertisement which was omitted or in which the error occurred in the issue or issues of Florida CPA Today in which said advertisement was or was not to have been published.

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COMMUNICATIONS POLICY STATEMENT This policy statement provides guidance concerning who is authorized to make public statements on behalf of or as a representative of the Florida Institute of Certified Public Accountants, and the manner in which such public statements should be handled. It also provides guidance as to the distribution of documents or other information from the Institute by its members. As the membership organization of CPAs in Florida, the Institute represents a large and diverse constituency. To best represent the views of this broad constituency, a process has been established through which policies and positions of the Institute are developed in a representative, deliberative and thoughtful manner. In respect of this process and to be fair to those members who participate in it, communication of the matters decided should be done in a way which is consistent with and faithful to the agreed upon results. Therefore, any communication of policies or positions of the Florida Institute to the public or any governmental body, by persons speaking on behalf of or as a representative of the Institute, is expected to be the official FICPA policy or position. Representatives of or those communicating on behalf of the FICPA should not make public statements that differ from positions or policies which have been established by the FICPA, unless those statements are clearly disassociated from the FICPA. Such differing personal statements should be made in a way that the audience to whom they are made should easily recognize that they are the personal views of the member and not the official position of the FICPA. Further, discussion of details concerning the deliberations involved in arriving at a final FICPA policy or position is inappropriate by anyone other than the official spokesperson of the FICPA. This policy statement is not intended to limit or preclude individual members from expressing their individual views nor to preclude normal and routine correspondence or other communication between the Board of Governors, Executive Committee, Institute committees and task forces, chapters, staff and members of the FICPA. Guidance as to the communication and distribution of policies and positions of the Florida Institute include:

I.

Board of Governors and Executive Committee (A) Members of the Board of Governors and Executive Committee should understand that, by virtue of their role in the organization, they will generally be perceived by the public to be representing the Institute when making public statements concerning Institute matters, and should govern themselves accordingly. (B) The Board of Governors, as a body, may direct the distribution of documents and information or make statements on behalf of the Institute at any time.

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(C) The Executive Committee, as a body, may make or authorize a statement on behalf of the Institute when critical timing or other conditions make it impracticable to await action by the Board of Governors. Such statements should only be made when it is felt that it will be in the best interests of the profession and that there is a very high probability that it will be ratified by subsequent action of the Board. (D) The Executive Committee may release documents or other information in the possession of the Florida Institute as it, or its designee, determines will further the goals and objectives of the Institute. (E) The president of the Florida Institute, or his/her designee, is deemed to be the official spokesperson of the FICPA.

II.

FICPA Committees and Task Forces (A) Chairpersons of FICPA committees and task forces may speak on behalf of the Institute only with respect to policies or matters that have been authorized by the Board of Governors or Executive Committee. (B) FICPA committees and task forces may issue statements to the public, governmental bodies or other professional organizations only if authorized by the Board of Governors or Executive Committee. (C) The FICPA often is asked to provide comments on exposure drafts of professional pronouncements and proposed changes to tax laws. In this regard, certain committees are authorized to respond to such requests on behalf of the Institute if the development of the comments has been coordinated with the Institute’s staff and has been authorized by the FICPA vice president/coordinator. Such a statement must indicate that the opinion expressed is that of the committee only. Those committees are limited to: Federal Taxation, State Taxation, Accounting Principles and Auditing Standards, State and Local Government, and any other committee or task force so authorized by either the Board of Governors or the Executive Committee. (D) Written statements which express the policies, opinions or official positions of the Institute or a committee of the Institute should be issued on official Institute letterhead.

III.

Chapters and Chapter Committees Chapters and chapter committees should coordinate with Institute staff before any statements are made to the public, governmental bodies or other professional organizations concerning matters affecting the profession in Florida as a whole. Communication of matters relating to the dissemination of general information to the public in connection with the established Institute and chapter programs and in general routine matters does not require such coordination so long as the communication is consistent with the policies and procedures of the Institute. FICPA Chapter Operations Manual

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Members and Staff (A) Contractual or other proprietary information of the FICPA such as contracts, endorsed program agreements, trust agreements, administration agreements, manuals, surveys, pricing information, membership files and databases, software, etc; shall not be released without prior approval of the Executive Committee or its designee. (B) Documents or other information related to the formation of legislative policies or other general policies of the Institute shall not be released to the public or press without prior approval of the Executive Committee or its designee. Such documents or information should not be released when it is subject to misinterpretation, interpretation out of context or for use in a manner, which is inconsistent with the established goals and policies of the FICPA. (C) No member shall distribute documents of the Institute or other information received from the Institute to the news media or anyone who may provide such documents or information to the press, without the prior approval of the Executive Committee. (D) No member of the Institute shall publish documents or other information received from the Institute without prior approval of the Executive Committee. (E) Personal information from the files of members or employees of the Institute shall not be released without the written authorization of the individual to whom it pertains. (F) Institute staff may speak on behalf of the Institute only with respect to policies or matters that have been authorized by the Board of Governors.

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IV Option B—Seminars 1. General Statement - Firms are allowed to purchase FICPA and other vendored materials. The firm assumes all responsibility for the program. Other minimums may apply. 2. Terms - The firm will be responsible for: a. Maintaining permanent course records. b. Obtaining a program site. c. Handling on-site program administration (i.e., attendance verification, facility arrangements, record keeping, etc.) d. Obtaining a qualified discussion leader and making payment for any related expenses. e. Checking the course material upon delivery. Once the material has been delivered to the firm, the ownership of (and responsibility for) the material, passes to the firm. If there are any lost or damaged manuals, the FICPA should be notified immediately. f. Paying the FICPA within 30 days after delivery of course materials. 3. Terms - The FICPA will be responsible for: a. Arranging shipment of PMs and DLG to the sponsoring firm in time for the program presentation. b. Determining the price of the CPE course material. 4. Non-member fees: All non-members will pay an additional $50 per manual. NOTE: Please refer to the CPE In-House Catalog for course availability.

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CHAPTER OFFICERS ELECTION

CHAPTER ELECTION LANGUAGE EXAMPLE Please note: A quorum must be present for the vote. A quorum is defined in Article VII, Section 1 of the Chapter Bylaws: “Ten (10) members or five percent (5%) of the membership entitled to vote, whichever is greater, of this Chapter present in person shall constitute a quorum for the transaction of business at any meeting of this Chapter.” According to Article V, Section 2 of the Chapter Bylaws, “The officers and additional elected members shall be elected from the membership of this Chapter and approved by the membership and shall constitute this Chapter Board of Directors.” As noted in the [state month here] meeting notice, elections for officers for the [year] Fiscal Year are being held tonight. The Proposed slate printed in the newsletter was nominated by the Chapter Nomination Committee and filed with the Florida Institute of CPAs Secretary in February. The nominated and submitted slate is as follows. President – [state name here] President-Elect – [state name here] Vice President and CPE Liaison – [state name here] Secretary – [state name here] Treasurer – [state name here] Directors – [state name here] According to Article VI, Section 5 of the Florida Institute of CPAs [state your chapter name here] Chapter Bylaws, “Any ten Resident members of this chapter may submit supplemental nomination, provided that such nominations be filed with the Secretary at least twenty days prior to the date of the election of officers. Notice of such supplemental nominations shall be mailed by the Secretary to all Resident members (voting members) at least ten days prior to the elections of officers.” As of [state date here], there have been no supplemental nominations to the proposed slate of Officers mentioned above. Since all Officers and Board members were nominated and filed in accordance with the bylaws of the Florida Institute of CPAs and are running unopposed, I would like to present the slate of officers for a vote. All in favor, please signify “aye.” All opposed, signify “nay.” Please note that the slate of officers has been duly elected. I am proud to announce the Officers’ and Board of Directors’ Slate stands as nominated. Congratulations, and please join me in welcoming and applauding our new slate of officers! I look forward to seeing everyone at the installation ceremony.

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CHAPTER OFFICERS INSTALLATION CEREMONY GUIDELINES The chapter officer installation ceremony may take many forms, depending on the chapter, its circumstances and its leaders. The typical ceremony, however, should include introductions of the new officers to the members (calling them up front and mentioning their employment affiliation and other background highlights); a charge or challenge to the officers; one to the members; and an inspirational ending. This is a prime time for the chapter to discuss the concepts of leadership, service and participation in a meaningful way, and to start off new officers with a truly significant but brief ceremony that not only recognizes them, but challenges them as well. Here is an outline of how the ceremony could go:

I.

Introduction of ‘Master of Ceremonies’

The outgoing chapter president or some other designated officer may officiate, OR a representative from the FICPA Executive Committee (typically the regional vice president) may be invited to do so. The outgoing chapter president should introduce the individual who will conduct the ceremony.

II.

Recognition of Chapter and Its Accomplishments

Emphasis should be placed on the importance of chapters. The Institute is, of course, only as strong as its chapters. Chapter participation is the key to success. Mention should be made of current and upcoming events in the Institute and the chapter. (At this point, the speaker could mention any specific ongoing or completed activities or accomplishments of the chapter.)

III.

Recognition of Outgoing Chapter Officers

Each outgoing officer is introduced with a statement of appreciation for the group’s outstanding job of leadership. A call for applause concludes this section of the ceremony.

IV.

Introduction of Incoming Officers

The speaker continues, “Now it is my privilege to introduce your new leaders for the new year. In some cases these introductions will be repetitive, because some of your officers are just moving up a notch. Here are the men/women you have elected to serve as your officers for the next year.” (Then introduces each person, perhaps ending with the new president, and provides some background information on each one.)

V.

Charge to the Officers

“As chapter officers, you will be recognized, honored, and respected as a person of integrity — admired not only by your associates in the profession, but throughout your community. With these privileges, however, come obligations. You are expected to provide leadership, both by what you say and what you do, for your chapter. You are to inspire, encourage and guide your chapter into fruitful areas of activities, by example,

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word and deed. As you do so, you should always be mindful of the basic FICPA objective of promoting and maintaining higher standards in accountancy and fostering the professional well-being and development of its members.” “Do each of you accept this as your goal and promise to discharge your duties to the best of your ability?” (They signify assent.) “As elected officers, each of you has specific responsibilities.” “ , your responsibility as president will include presiding at board of directors and chapter meetings, acting as the official representative of the chapter, and providing leadership for programs and activities of the chapter.” “Do you accept the privilege and responsibility to discharge your duties faithfully and to the best of your ability?” “ , the president-elect is charged with the responsibilities of assisting the president in his/her functions, serving in his/her absence, succeeding to the office of the president if he/she is unable to serve, and planning activities for the next year.” “Do you accept the privilege and responsibility to discharge your duties faithfully and to the best of your ability?” “ , the vice president is charged with the responsibilities of assisting the president and the president-elect in their functions, and serving in their absence when necessary.” “Do you accept the privilege and responsibility to discharge your duties faithfully and to the best of your ability?” “ , your responsibilities as secretary include being responsible for all records and correspondence related to the chapter. In addition, the secretary shall prepare and distribute the official minutes of all meetings and maintain proper records.” “Do you accept the privilege and responsibility to discharge your duties faithfully and to the best of your ability?” “ , as treasurer you will be charged with the responsibilities of implementing the financial policy and procedures of the chapter and making appropriate financial reports to the chapter and Institute.” “Do you accept the privilege and responsibility to discharge your duties faithfully and to the best of your ability?”

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CHAPTER OFFICERS ELECTION VI.

Charge to the Chapter Members

“Members, your officers have accepted the charge to provide leadership and encouragement for next year. Now it is up to you to provide the other necessary ingredients: support and cooperation. I charge you — and challenge you — to attend meetings and invite other chapter members and guests to come with you. Accept committee and special project assignments; communicate ideas, constructive criticism, and general encouragement to these officers; and follow through on the projects as necessary. Generally, work with care to make the concept of “Together We Are Something” come true in the chapter.” “Don’t be wreckers, be builders. If you do, the edifice of your chapter will rise impressively, not only in our association, but throughout your community.” “I ask your commitment at this point. I ask all members who will accept the ‘builder’ role to assist and work with their officers this year to stand with them.”

VII.

Introduction of New President

“Thank you. Be seated. I’d like to ask your new president to end this installation with a few introductory remarks as he/she starts his/her year.” (New president then speaks.) His or her remarks could end the ceremony, or he or she, or someone else, could end the ceremony with prayer.

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CHAPTER OFFICERS INSTALLATION CEREMONY (SHORT VERSION) This shortened Officer Installation Ceremony is designed to install all officers at one time. Incoming officers should stand together in front of the membership during this ceremony. “As chapter officers, you are expected to provide leadership, both by what you say and what you do, for your chapter. You are to inspire, encourage and guide your chapter into fruitful areas of activities, by example, word and deed. As you do so, you should always be mindful of the basic FICPA objective of promoting and maintaining higher standards in accountancy and fostering the professional well-being and development of its members.” “Do each of you accept this as your goal and promise to discharge your duties to the best of your ability?”

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V TOOLS AVAILABLE FOR CHAPTERS Florida CPA NetLink™ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Chapter CPE (Meeting Planning) Database . . . . . . . . . . . . . . . . . . . . 69 Chapter Meeting Online Registration Services (NEW!) . . . . . . . . . . . 69 Electronic Chapter Meeting Notices . . . . . . . . . . . . . . . . . . . . . . . . . . 71

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Chapter Tools and Information Available Here Florida CPA NetLink™, the official Web site of the FICPA has everything you need to be a successful Chapter Officer. Visit www.ficpa.org today! Log in on the FICPA home page using your last name and member ID number to access Chapter-Officers’ only resources. Once you are logged in, your name will appear in the blue Welcome box. Click on the link in the blue box that says “Click here to access the Chapter Officer Toolkit”. (See diagrams 1 and 2 on page 160.)

Here are just a few of the Toolkit help items waiting for you Chapter Officers’ Manual Misplaced your manual? Find the online version of the latest Chapter Officers’ Manual inside the Chapter Officer Toolkit. (See diagram 2 on page 160.) Online Chapter Meeting Submission Chapter Officers are able to submit their meeting requests online. E-mail notices now available in HTML format. You choose the colors and graphics to make your electronic meeting notice stand out. (See diagram 2 on page 160.) Chapter Meetings and Information Viewing your chapter meeting notices, news, and events is easy with using the online toolkit. Note: Your Chapter’s meeting information is posted here each time the Chapter submits a notice to the FICPA for approval. (See diagram 3 on page 160.) Retrieve Chapter Member E-mail and Mailing Addresses via Web To make it even easier to communicate with your Chapter members, the FICPA is offering a new Web feature that allows authorized Chapter officers to download a complete list of member names and contact information. After using a special password to retrieve the Excel spreadsheet, the contact list can be downloaded and used to perform Chapter member address mail merges and/or create e-mail lists.

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WEB SERVICES ALL NEW!

Chapter CPE Database Have you ever wanted help planning fresh topics and identifying quality speakers for upcoming Chapter meetings? This brand new tool helps you do just that! The searchable database allows you to exchange information and meeting ideas with fellow Chapters. Each time Chapter officers add meeting information into the database, this meeting planning tool becomes increasingly more valuable.

COMING SOON!

Chapter Meeting Online Registration Service Many Chapters and Chapter members have asked that individuals be able to register for upcoming Chapter meetings via FICPA Website. The registration process includes the following services; • • • • •

Individual Chapter members register and pay for chapter meeting(s) online Downloadable Chapter Meeting Roster and Meeting Attendance Form Access online registration counts for easy meeting and meal planning Automatic, periodic registration reimbursements from the FICPA And more!

For technical assistance with this or any other Chapter Officer Tool Kit resource, e-mail [email protected] or call FICPA Web Services at (800) 342-3197 (within Florida only) or (850) 224-2727, Ext. 381.

Other Web Tools You Can Use My FICPA Home Page Customize your home page by logging in at www.ficpa.org. You may configure your profile by choosing your favorite Web pages or specify various areas of interest. Sharpen Your Skills Stay informed through FICPA CPE offerings with the Online Catalog or by clicking on the CPE tab. For technical assistance, e-mail the Member Services Center at [email protected] or call the FICPA at (800) 342-3197 (within Florida only) or (850) 224-2727.

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1

2

3

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ELECTRONIC CHAPTER MEETING NOTICES Chapter officers have two ways to create an electronic chapter meeting notice. Officers may e-mail meeting notice information directly to FICPA Chapter Operations Manager. The FICPA will then prepare and distribute the meeting notice in plain text. Officers may also create their own notices using the FICPA’s online meeting notice submission wizard. This Web feature allows you to create an eye-catching, full color, HTML meeting announcement for your members. Using the online wizard is easy, once you log on to the FICPA Web site www.ficpa.org. A few details: 1. Log in using the member box on the FICPA Home page at www.ficpa.org (last name and member id <password>). Once you log in, the Web site will recognize that you are a Chapter Officer and that you are authorized to submit a meeting notice. Your name will appear in a blue welcome box. 2. Click on the link that says “Click here to access the Chapter Officer Toolkit” in the blue welcome box. 3. Go to Chapter Meeting Notice Wizard, a Web feature that will walk you through each step of creating and submitting your meeting notice. Find the feature as follows: a. Click “Meeting Notice Wizard” from the list on the right side of the page. b. Follow the step-by-step directions listed there. 4. You should be able to easily enter and edit your information for the notice. Once you have finished entering the information, you can preview your notice, ensuring everything appears as you intended. After you submit the information, you may go back and edit until the point that has been approved for processing by the FICPA Chapter Relations Department. Chapter Member Directory: To make it even easier to communicate with your Chapter members, the FICPA offers a Web feature to allow authorized Chapter officers to download a complete list member names and contact information. After using a special password to retrieve the Excel spreadsheet, the contact list can be downloaded and used to perform Chapter member address mail merges and/or create e-mail lists. (See “Administrative, Chapter Mailing List and E-mail Policy”, page 123 for additional information.)

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