There are five different bylaws amendments proposed this year. You will be asked to vote yes or no on each proposed amendment.

You can view more detail on any of the proposals at https://www.ctcpas.org/bylaws.

Question Title

* Proposal 1: Change from Audit to No Less Than a Review  

This proposal would permit the CTCPA Board of Directors to decide whether the CTCPA’s annual financial statements should be subject to an independent firm attestation at a level of an audit or a review. It is unclear when the CTCPA bylaw requiring an audit was last considered. We know the CTCPA was organized in 1909, and a review level engagement was not an option until 1978. At present, the CTCPA has no regulatory requirement for an audit of its financial statements.

Question Title

* Proposal  2: Administrative Changes, Clarifications  

The CTCPA bylaws have had limited updates over the years, the most recent of which took place approximately ten years ago. Many of the proposed changes in this amendment are simple or minor rewrites to ensure a modern, user-friendly, legal, and internally consistent bylaws document. The proposal would also allow the Board of Directors to make administrative changes and address compliance issues when needed.

Question Title

* Proposal 3: Increasing Board of Directors Terms, Numbers  

To increase continuity and collaboration within the CTCPA, the Strategic Planning Committee suggested increasing the number of members on the Board of Directors from seven to nine and increasing the length of the terms of office of the Board members from one year to two years.

Question Title

* Proposal 4: Membership Category Modifications - Professional Colleagues

As CPAs’ roles continue to change, our public accounting, industry, government, and education members more regularly collaborate with subject-matter experts, IT professionals, attorneys, engineers, and other certified advisors. 
 
While we currently offer an Associate membership category, it only allows for a very narrow group of non-CPAs who work directly under the supervision of a CPA to join our organization.  
  
This proposal would replace the current Associate non-CPA membership category with a broader non-voting Professional Colleagues non-CPA category.   
 
Professional Colleagues would not have voting rights.  

Question Title

* Proposal 5: Membership Category Modifications - Student Members

This proposal would change the current Student designation to Student Member in describing undergraduate and graduate accounting students who join the CTCPA.   
  
The modification also reduces from five to one the number of years after graduation that individuals may maintain their Student Member status. Still, it continues to permit the Board of Directors to extend status one additional year.  
  
The final change will modernize and streamline the application process by allowing students to submit electronic applications and remove the requirement that the Board of Directors needs to vote on Student Member applications. 
 
Student Members would not have voting rights.  

Question Title

* Full Name

Question Title

* CTCPA Member ID (if known)

Question Title

* A phone number where we can reach you if we need to verify your vote.

T