Bylaws of the American Institute of Certified Public Accountants

As Amended October 28, 1997, unless otherwise indicated

 

DEFINITIONS

        As used in these bylaws, implementing resolutions of Council thereunder, or the Code of Professional Conduct, masculine terms shall be understood to include the feminine; "state" shall be understood to include the District of Columbia, Puerto Rico, and the territories, or territorial possessions of the United States of America; "firm," shall be understood to mean any organization permitted by law or regulation; "owner" shall be understood to include partners, partner equivalents, shareholders, or other owners of a firm; "official records of the Institute" shall be understood to mean the records of the membership department; and "committee" shall be understood to include any board (except the AICPA Board of Directors), division, task force, or any subdivision thereof. "Association” shall be understood to mean the Association of International Certified Professional Accountants as it may be constituted after June 30, 2016.“President” shall be understood to mean the Chief Executive Officer of the Institute.

[As revised May 15, 2000; revised November 6, 2007; revised June 16, 2016.]

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