The name of this organization shall be: Accounting Society
This organization is not organized for the pecuniary benefit and shall not declare or pay dividends.
ARTICLE II – PURPOSE
To develop a better understanding of the accounting and finance profession.
To unite through membership in the society, persons interested in accounting and finance.
To provide a forum for interaction between students, faculty, practicing professionals, and prospective employers of student members.
To provide a focal point for the socialization among College of Business Administration majors with interest in accounting or finance.
ARTICLE III – MEMBERSHIP
Section 1 – Classes of membership There shall be three classes of membership in the organization: gold, good standing, and community. All meetings and events are open to all classes of members.
Membership may be granted to any student currently enrolled at California State University, Sacramento.
Membership may also be granted to students at other local colleges interested in Accounting or Finance, declared as one of the above at another school or interested in transferring.
Community membership may be granted to students at other colleges/universities or students interested in transferring to CSU, Sacramento. Community membership may be granted to alumni or other parties interested in joining Accounting Society. Community membership may not exceed the maximum percentage allowed for non-CSUS students within a student organization as indicated in CSUS's Student Organization Handbook. Community members will not be entitled to participate in general elections or hold office. Membership in this class does not count towards the general membership quorum for any organization purposes.
Section 2 – Non-Discrimination The membership of this organization shall not be restricted on the basis of race, age, religion, sex, gender, sexual orientation, handicap, or national origin. The organization will operate in the compliance with the University, Title IX, and Section 504 of the Rehabilitation Act of 1973 policies on discrimination.
Section 3 – Membership Standing A member in gold standing is a member who has completed all requirements stated in Appendix A – Gold Member Requirements by the end of the semester. Only members in good standing will be entitled to hold office, or otherwise enjoy the privileges of the Society.
Section 4 – Discharge or Expulsion
The Society’s President shall have the power to suspend or expel any member (Leadership discharge or expulsion refer to Section 4B) for conduct considered to be contrary to the best interests of the organization. Such action is to be taken only after due notice has been given in writing to the member in question. Membership will be canceled for any member who becomes ineligible or fails to meet membership requirements. Re-application must be made and approved by the Executive Board before such a member may be reinstated.
If any leader’s behavior that harms the organization’s image and the good name of the Accounting Society will lead to an executive board vote for dismissal of position, responsibilities, and current semester membership with Accounting Society. Majority voting is required among remaining executive officers at an official board meeting in order to determine whether an officer’s behavior harms the organization’s image or not. If dismissal is voted upon, President and remaining executive officers will present written dismissal notice to the subject to be effective immediately.
After termination, re-application for future leadership positions must be made and approved by the President, Club Advisor, and Board Consultant before such a member may be reinstated to run for leadership positio
ARTICLE IV – MEETINGS
The Society may accept donations from sponsors to assist with meeting expense (food, etc). In exchange for donation, the person or company will receive mention in the Society’s newsletter, a place to display informational materials during the meeting, and allowed up to thirty minutes to speak to the members. During this time, the sponsor may explain their line of business, but not solicit a request for their services to members, according to University policy.
The Society shall hold at least 6 meetings during the regular school semester. Special meetings may be called at any time by the President or by written request of at least ten percent of the membership. Notice of any special meetings shall be posted in a prominent place at least five days prior to the date of the meeting. Special Meetings can only be conducted or held by a quorum (see Article IIV) of the Executive Board.
ARTICLE V – FINANCES
The treasurer shall manage and control the property of the Society.
All financial policies shall be consistent with university requirements. The Executive Board shall review all expenditures and approve reimbursements.
A semester budget should be prepared and approved by the Treasurer and approved by the Executive Board.
Semester membership fees shall be set and established by the Executive Board.
The Society’s fiscal year shall begin on July 1 and end as of June 30.
Scholarships
The Society will award scholarships during a given semester if funding is available from outside sources. Scholarship awards may not consist of funds from membership dues.
The Scholarship Selection Committee shall be for the sole purpose of choosing the recipient(s) of Accounting Society Scholarships.
The Committee shall consist of:
The Scholarship Director (who will serve as the Chair of the Committee);
The President of Accounting Society;
The Faculty Advisor;
The chair of the CSUS Accounting Faculty Scholarship Committee (optional).
Application Eligibility:
Must be a member in good standing
Must not be an Accounting Society recipient in the prior semester
The selection shall be based on the following:
GPA
Involvement in the Accounting Society. This is based upon the quantity and quality of committee activity, leadership activity, and length of membership in the Society; it is weighted with the GPA as a possible offsetting factor. That is, a high level of activity can bring a candidate with a relatively lower GPA into contention for the scholarships.
At the meeting, each committee member shall evaluate each application and form an opinion of each application according to the above criteria. The committee member will then initial the application, indicating that he/she has reviewed it.
Each committee member will vote on whether an applicant should be considered for a scholarship. Applicants who receive a majority affirmative vote will be ranked after discussion by the Committee. Scholarships will be awarded in order of ranking.
The number of scholarships awarded will be based on the funds available and will be announced prior to the submission deadline.
ARTICLE VI – QUORUM
One third of CSUS members in good standing of this organization constitute a quorum at any meetings. 50% of the Executive Board constitutes a quorum at Board meetings.
ARTICLE VII – RULES OF ORDER
Rules contained in Robert’s Rules of Order – Revised shall govern the Society in all cases to which they are applicable.
ARTICLE VIII – RESTRICTIONS
The Society shall be non-racial, non-partisan, and non-secular, and shall abstain from political or labor affiliation or endorsement of any public office.
The use of Society funds, either directly or indirectly, to pay for alcohol is prohibited
ARTICLE IX – OFFICERS
There shall be ten officers for the Society. The term of each office shall be no more than one semester except for Treasurer which will be two semesters. The ten officers will constitute the Executive Board. The titles and primary responsibilities are listed below:
President – The president shall provide leadership to the organization and preside over all organizational meetings.
Vice President of Programs – The Vice President of Programs shall provide leadership in the development, coordination, and presentation of programs of interest and value to the members of the organization. The Vice President of Programs shall preside over meetings if the President is unable to do so.
Vice President of Professional Relations – The Vice President of Professional Relations shall provide leadership in professional development by creating opportunities for Student Members and professionals in the accounting field to communicate and build relationships around their interests. The Vice President of Professional Relations shall preside over meetings if the President and Vice President of Programs are unable to do so.
Vice President of Membership – The Vice President of Membership shall provide leadership in the recruitment and retention of membership in the organization. The Vice President of Membership shall preside over meetings if the President, Vice President of Programs and Vice President of Professional Relations are unable to do so.
Vice President of Social Activities – The Vice President of Social Activities shall provide leadership through social events. The Vice President of Social Activities shall be responsible for keeping members informed of social events at all times. The Vice President of Social Activities shall preside over meetings if the President, Vice President of Programs, Vice President of Professional Relations and Vice President of Membership are unable to do so.
Vice President of Committees – The Vice President of Committees shall provide leadership through community service and recruitment. The Vice President of Committees shall be responsible for planning and coordinating all community service events, for keeping members informed of all upcoming events through weekly emails and handle recruitment. The Vice President of Committees shall preside over meetings if the President, Vice President of Programs, Vice President of Professional Relations, Vice President of Membership, and Vice President of Social Activities are unable to do so.
Vice President of Community Services - The Vice President of Community Services shall provide leadership through community service events. The Vice President of Community Services shall be responsible for keeping members informed of community service events at all times. The Vice President of Community Services shall preside over meetings if the President, Vice President of Programs, Vice President of Professional Relations, Vice President of Membership, Vice President of Social Activities, and Vice President of Committees are unable to do so.
Vice President of Information Systems - The Vice President of Information Systems shall maintain and update all upcoming events and information on the website, and shall be responsible for incorporating new technological opportunities into Accounting Society's resources. The Vice President of Information Systems shall train the Webmaster in these duties. The Vice President of Information Systems shall preside over meetings if the President, Vice President of Programs, Vice President of Professional Relations, Vice President of Membership, Vice President of Social Activities, Vice President of Committees, and Vice President of Community Services are unable to do so.
Vice President of Administration – The Vice President of Administration shall record, distribute to members, and maintain a file of minutes of meetings. The Vice President of Administration shall preside over meetings if the President, Vice President of Programs, Vice President of Professional Relations, Vice President of Membership, Vice President of Social Activities, Vice President of Committees, Vice President of Community Service and Vice President of Information System are unable to do so.
Vice President of Finance – The Vice President of Finance shall maintain records of financial transactions of the Society. The Vice President of Finance shall provide leadership in the development of a semester budget for the Society. The Vice President of Finance shall preside over meetings if the President, Vice President of Programs, Vice President of Professional Relations, Vice President of Membership, Vice President of Social Activities, Vice President of Committees, Vice President of Administration, Vice President of Community Service, Vice President of Information System, and Vice President of Administration are unable to do so.
ARTICLE X – DIRECTORS
The board shall select the following directors to assist in the operations of the organization:
Community Service
Programs
Fundraising
Membership
Professional Relations
Professional Liaison
Recruiting I
Recruiting II
Scholarship
Social Activities
Professional Development
Information Systems I
Information Systems II
Officers will be responsible for their corresponding directors according to the attached organizational structure (Appendix B). Each officer will keep in regular contact with and update the other officers as necessary as to the activities of the directors for which are responsible:
President
Professional Development
Vice President of Programs
Programs
Vice President of Professional Relations
Professional Relations
Professional Relations Liaison
Vice President of Membership
Membership
Vice President of Social Activities
Social Activities
Vice President of Committees
Recruiting I
Recruiting II
Vice President of Community Services
Community Service
Vice President of Information Systems
Information Systems I
Information Systems II
Vice President of Administration
Vice President of Finance
Scholarship
Fundraising
The functions and duties of the committees shall be outlined, documented, and kept as a part of the Society’s permanent file along with undated descriptions as deemed necessary.
ARTICLE XI – ELECTIONS
Nominations shall be conducted and formally concluded at a pre-scheduled membership meeting. All persons who are interested in running for office must be present at the pre-scheduled membership meeting. If in the event of an emergency a member is not able to make it to the meeting the President will determine if the member will be allowed to run for a position.
The nomination process shall consist of two rounds. During Round 1, all nominations shall be brought forward with a motion and second. During Round 2, nominees shall accept or decline the nomination. Nominees may only run for one board position and must accept their nomination during Round 2. New nominations may be brought forward during Round 2 with a motion and a second.
Polling hours and location shall be determined by the Executive Board prior to the nominations taking place and then announced at the meeting where nominations take place.
Candidates campaigning for office shall observe the following restrictions:
Candidates shall not use the Society’s border or logo on their posters.
Campaign materials should be displayed only where allowed.
No displays shall be posed prior to nominations.
Candidates may send literature through the mail or e-mail to members in order to solicit votes.
Candidates may not receive a list of Society members and subsequently call members to solicit votes.
Candidates shall not be allowed in the vicinity of the voting, i.e. the hallway in which the poll booth is located, except the few minutes necessary to vote unless the elections are held the same time as meetings.
The votes shall be counted by the Society’s advisor, if possible, and the current President or other officer in the same manner as the order given in Article X.
Candidates shall be contacted immediately after the ballots have been counted.
When two nominees run for an office, the candidates receiving the most votes shall be declared elected. When more than two nominees run for an office, and no candidate receives more than half the votes cast, then whoever has the highest percentage of votes shall be elected.
If the voting results in a tie, an election will be held among the tied candidates. The candidate that receives the most votes shall be elected. In the result that the tie is not broken, then a majority vote is required among the executive officers at an official board meeting in order to determine who shall be elected.
ARTICLE XII – POINT SYSTEM
The point system shall be established and updated by the Executive Board in conjunction with the number of events planned each semester. Notification of the current point system will be included with the membership packets and distributed at the first meeting of each semester.
The member will be responsible for verification of all events participated in.
A member has until 48 hours prior to an event to cancel attendance. If such announcement is not made, points equivalent to that event may be reduced from such member. If enough events are missed, the Society has the right to charge fees. Unpaid fees may result in further consequences, including holds on student records.
By missing two events unannounced, a member forfeits the right to be enrolled for a third event.
Roll-Over points will be allowed for the next consecutive semester if a Gold Member obtains more than the required 165 points to become Gold Member for the current semester.
Any points after the 165 requirement, up to 25 points, will be allowed to be rolled-over for the next consecutive semester’s ‘any other event(s)’ section of the required Gold Member points.
ARTICLE XIII – AMENDMENTS
Proposed amendments to the Society’s Constitution and By-Laws must be submitted in writing to the Secretary by a Board member. The Secretary will promptly notify all officers.
Amendments to the Constitution and By-Laws shall be made at any regular or special meeting of the organization by a two-thirds vote of the CSU Sacramento student members present, including properly registered proxies, provided a quorum is in attendance.
Any proposed amendment must be submitted to, and approved by, the Board at 2 weeks or 14 days in advance of any regular or special meetings at which the amendment is to be considered. A copy of the proposed amendment shall be sent to each Society member at least ten days in advance to the meetings at which the amendment is to be submitted to vote.
Article I – Name: The name of this organization is Accounting Society.
Article II – Purpose: The purpose of this organization is to provide members:
a better understanding of the accounting and finance profession and
a place to network with peers and mentors interested in the accounting and finance fields.
Article III – Authority Section 1 - This organization is a recognized student organization at California State University, Sacramento and adheres to all campus policies as set forth in the Student Organization Handbook. Section 2 - This organization may establish Standing Rules to govern administrative and procedural matters (such as time and location of meetings, etc.). Standing Rules shall not conflict with these bylaws. Standing Rules may be adopted, amended, or temporarily suspended by a majority vote present at an organization meeting where a quorum is present (advance notice is not required). Section 3 - The rules contained in the most recent version of Robert’s Rules of Order, Newly Revised shall be the parliamentary authority for this organization and shall govern in all cases to which they are applicable and in which they are not consistent with these bylaws and any special rules of order the organization may adopt. Section 4 - This organization is affiliated with theInstitute of Internal Auditors (IIA).
Article IV – Membership Section 1 - Membership in the organization shall be open to all those interested in Accounting Society.There shall be no other requirements for admission to regular membership. Each regular member has equal rights and privileges. Section 2 - Membership must be comprised of at least five (5) currently enrolled California State University, Sacramento students. Section 3 - Only current California State University, Sacramento student members may vote or hold office. Section 4 - Membership must be comprised of at least 80% students who are regularly enrolled at California State University, Sacramento. Section 5 - Eligibility for membership or appointed or elected student officer positions shall not be limited on the basis of race, religion, national origin, ethnicity, color, age, gender, gender identity, marital status, citizenship, sexual orientation, or disability. Only fraternities and sororities with federal documents on file with Student Organizations & Leadership are permitted to discriminate on the basis of sex, as outlined by Federal Law in Title IX. The organization shall have no rules or policies that discriminate on the basis of race, religion, national origin, ethnicity, color, age, gender, gender identity, marital status, citizenship, sexual orientation, or disability. Section 6 - This organization shall prohibit all members and officers from engaging in hazing or committing any act that injures, degrades or disgraces any fellow student. Section 7 - This organization shall comply with Title 5, Section 41301, Standards for Student Conduct. Section 8 - The organization reserves the right to charge dues to help cover the cost of running the organization. Section 9 - Individuals will be encouraged to participate in events and activities of the organization. Section 10 - General members shall be required to attend at least 3/7 of the organization’s regularly scheduled meetings to maintain membership. Section 11 - Other requirements:Members are also required to do at least 3 hours of Community Service as sponsored by the Accounting Society’s Vice President of Community Service.
Article V – Officers/Elections Section 1 - The elected officers will be President, Treasurer, and Secretary Section 2 -Powers and Duties of Officers:
The President shall serve as the chief executive officer of the organization, shall preside at all meetings of the organization and shall prepare the agenda for meetings. The President shall be the official spokesperson of the organization, representing the policies, views, and opinions of the organization in its relations with the campus and community at large. The President shall have such further powers and duties as may be prescribed by the organization. The President shall handle the editing of sponsorship packets as well as its distribution to prospective sponsorship companies.
The Treasurer shall handle all financial affairs and budgeting of the organization, maintain all necessary accounting records, and prepare monthly financial reports for the membership. These records shall be maintainedin accordance withgenerally accepted accounting principles. The Treasurer shall collect and deposit all dues and fees. The Treasurer shall maintain an ASI Trust account in the organization’s name, requiring signatures of both the Treasurer and President for authorized disbursements.
The Secretary shall assist in organizing and managing meetings, record minutes, maintaining documentation, and ensure effective communication among members.
Section 3 - Qualifications necessary to hold office in this organization are as follows:
To be eligible for and to hold office, candidates must meet the requirements of CSU’s policy on minimum academic qualifications for student office holders for major and minor student officers or representatives that is found at https://calstate.policystat.com/policy/10170470/latest/
Term of office will be for one semester.
The term of office is limited to two consecutive semesters for the position of President, Treasurer, Secretaryand other positions.
The same person may not be President for more than 2consecutive semesters.
Article VI – Selection of Officers Section 1 - The President and Secretary may serve for up to two consecutive semesters in their respective roles. If a position becomes vacant after this two-term limit, an election will be held to fill the vacancy. The Treasurer is elected annually. Elections are conducted at the end of the fall and spring semesters, provided a quorum is present. Notice of at least one week will be given before any meeting where an election is to occur. Section 2 - Nominations for officers shall be made at the regular meeting immediately preceding the election. Nominations may also be made from the floor immediately prior to the election for each office. Members may nominate themselves for an office. Section 3 - The officers shall be elected in this order: President, Treasurer, thenSecretary. Section 4 - Officers shall be elected by majority vote. If no candidate receives a majority vote, a runoff election shall be held between the two candidates receiving the highest number of votes. In the event of a tie, there shall be a revote. If the revote results in a tie a coin will be flipped. Section 5 - Votes shall be cast by secret ballot; however, when there is only one candidate for an office, a motion may be made to elect the candidate by acclamation. Section 6 - The following officer(s) shall be appointed by the President: Vice President of Programs. The Vice President of Programs shall act as host for the weekly meetings. Section 7 - Officers, including the President and Secretary, shall assume office on the first day of the semester following the election and may serve for up to two consecutive semesters in the same position. Section 8 - The Treasurer shall assume office on the first day of the semester following the election and shall serve for one year. Section 9 - Officers may be recalled from office for cause. To initiate a recall election, a petition signed by at least one-third of the total number of voting members must be submitted at a regular meeting and a recall vote shall be taken at the next regular meeting. The officer subject to recall shall be given written notice of the recall at least 72 hours prior to the meeting at which the recall vote will be held and shall be given an opportunity to provide a defense. A two-thirds vote is required to remove an officer. Section 10 - If the position of President becomes vacant as the result of resignation, ineligibility or recall, the Secretary shall assume the office of President. Vacancies in any other elected office shall be filled by an election held at the next regular meeting where the vacancy was announced. Nominations may be made at the meeting where the vacancy is announced, and nominations may also be made from the floor at the time of the election. The President may appoint an interim officer to fill the vacancy until the election is held.
Article VII – Meetings Section 1 - Regular meetings shall be scheduled weeklyduring the academic year. Section 2 - Special meetings may be called by the President or a majority of the Executive Committee. All members must be given a minimum of 24 hours notice prior to the meeting time. Section 3 - Business cannot be conducted unless a quorum of the membership is present. A quorum for this organization is defined as one-third of the voting membership. Section 4 - Members must be present to vote. Absentee or proxy voting is not permitted. Section 5 - In order to vote a member must be in good standing. Good standing means the member must pay dues and be considered a standard member.
Article VIII – Advisor:
The organization shall appoint an individual employed as a faculty or exempt professional staff member by California State University, Sacramentoor its auxiliaries to serve as the university advisor to this organization. The advisor shall fulfill the responsibilities specified in the Student Organization Handbook. Advisors shall serve on an academic year basis or until their successor has been selected.
Article IX – Executive Committee Section 1 - The Executive Committee shall consist of the elected and appointed officers, with the advisor serving as non-voting member. Section 2 - The Executive Committee shall meet weekly during the academic year. Special meetings may be called by the President or a majority of the Executive Committee. All members must be given 24 hours’ notice of the meeting. A quorum shall consist of a majority of the Executive Committee members. Section 3 - When necessary, Executive Committee business can be conducted via email or via online meetings. Section 4 - The Executive Committee shall have general supervision of the affairs of the organization between meetings and is authorized totake action when action must be taken prior to the next meeting. Section 5 - The Executive Committee shall report to the membership all actions taken between meetings. Except when it is too late to do so (such as when a contract has been executed), any actions taken by the Executive Committee may be rescinded or modified by the membership by a majority vote. Article X – Finances Section 1 - Membership dues shall be $10 per semester for regular members. Section 2 - Membership dues shall be $0 per semester for gold members, see Appendix A. Section 3 - Dues shall be paid by the fourth week of each semester. Section 4 - This organization has the ability to assess the membership for special purposes. Assessments shall be determined by a quorum of the membership at a regularly scheduled meeting. Section 5 - Members who have not paid their dues or special assessments by the due date shall be considered as not being in good standing and shall lose all membership privileges, including voting, until the dues are paid. Section 6 - The Executive Committee shall propose an annual budget to be voted upon no later than the second regular meeting of the academic year. Any unbudgeted expenditures shall be approved in advance by the membership. When financial decisions must be made between meetings, the Executive Committee is authorized to approve expenditures not exceeding $5,000. Section 7 - Organization funds shall not be used to purchase or reimburse members for alcoholic beverages. Section 8 - All funds of this organization will be banked with the Associated Students Incorporated.
Article XIDiscipline of Members Section - 1All complaints alleging violations of the Student Conduct Code, Title 5, section 41301, et seq., shall be investigated pursuant to Executive Order 1097 and/or 1098 (in cases involving allegations of unlawful discrimination, harassment or retaliation based on protected status). Investigations and other proceedings under Executive Orders 1097 and 1098 shall be conducted by campus administration, not student organizations, and this organization shall refer any complaints alleging subject matters covered by Executive Orders 1097 and 1098 to the campus Vice President for Student Affairs or other designee for investigation and resolution. Section 2 - Complaints may also be brought to the attention of the Student Organizations and Leadership Office. A written charge may be filed with the Student Organizations and Leadership Office.
Article XIIAmendments Section 1 - Proposed amendments to these bylaws shall be presented to the membership, in writing, one meeting prior to the meeting where the amendment will be voted upon. Section 2 - Bylaw amendments require approval by two-thirds of the voting members present at a regular meeting. The amendment shall be effective immediately unless otherwise stipulated in the amendment. Section 3 - A copy of any amendments to these bylaws must be submitted to the Student Organizations and Leadership Office at California State University, Sacramento within two weeks after adoption.
Appendix A –
Requirements for Gold Member Status
Members who achieve Gold Member status receive discounted membership for the following semester. Because Gold Members have shown their dedication to Accounting Society, Gold Membership may be used to grant priority signups for some events.
To become a Gold Member, one must earn a minimum of 100 points, including:
Meet the Firms .................................................................................................................. 25pts 5 General Meetings ......................................................................................................... 25 pts 1 Community Service Event (3 hours) ................................................................... 15 pts The Forum........................................................................................................................... 10 pts 1 Professional Development Event…………………………….................................. 15 pts 1 Social Event .................................................................................................................... 10 pts Total: 100 pts
This constitution and bylaws were adopted on:01/22/2024 and most recently revised on 08/21/2024.