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CONSTITUTION
(Revised as of 10/10/02)
ARTICLE I
The Name of the Corporation is Rhode Island Association of Public
Accountants.
ARTICLE II
The Association is organized for the purpose of elevating and maintaining
amongst its members a high standard of proficiency and integrity in the
professional practice of public accountancy; to promote and protect the interest
of public accountants in Rhode Island; to cultivate professional cooperation
amongst its members; to establish goodwill and understanding between the general
public and the public accounting profession throughout Rhode Island.
Acting through its Board of Directors, its President and other Officers, subject
to the Constitution and By-Laws, to do such acts as are necessary to the
attainment of the objects and purposes as herein set forth and to the same
extent as any natural person might or could do.
ARTICLE III
This corporation is a nonprofit corporation. It shall have the right to
collect dues, levy assessments and do any other activities incidental to
carrying out the objectives of the Rhode Island Association of Public
Accountants.
ARTICLE IV
The private property of the members shall not be subject to the payment of
corporate debts.
ARTICLE V
The corporation shall have perpetual existence.
ARTICLE VI
Section 1: The membership of the Rhode Island Association shall be
as follows:
Full Members
Life Members
Associate Members
Student Members
Honorary Members
AMENDMENT - 10/10/2002:
To Amend Article VI, Section 1:
The membership of the Rhode Island Association shall be as follows:
By adding after Association Members, "Retired Members"
Section 2: The qualifications of members of the Association shall
be in accordance with standards prescribed by the By-Laws of the Association.
Section 3: The rights, privileges and obligations of membership in
the Association, and the remedies for the violation of such, shall be prescribed
by the By-Laws of the Association.
ARTICLE VII
The governing body of the Association shall be its Board of Directors who
shall be elected by the members of the Association in accordance with the
procedures prescribed by the By-Laws of the Association.
ARTICLE VIII
The seal of the Association shall be a circle formed by the name "Rhode
Island Association of Public Accountants" and year of incorporation. Within the
circle shall be the words "Integritas Professionis" and an anchor superimposed
on a shield.
ARTICLE IX
The corporation reserves the right to amend, alter, change or repeal any
provision contained in the Certificate of Incorporation in the manner now or
hereafter prescribed by statute and all rights conferred upon members herein are
granted subject to this reservation. Amendments to this Constitution may be made
at any Annual Meeting. The corporation may, in its By-Laws, confer powers upon
its Board of Directors in addition to the powers specifically conferred herein
and in addition to the powers and authorities expressly conferred upon it by
statute.
ARTICLE I - CLASSES OF MEMBERSHIP
Section 1: The membership of the Rhode Island Association of
Public Accountants shall consist of "Full Members”, "Life Members", "Associate
Members", "Retired Members", and "Honorary Members".
Section 2: A Full Member is a person holding an authority under
the General Laws of the State of Rhode Island and Providence Plantations;
Chapter 84-226 Dated 6/5/84, effective July 1, 1984
Section 3: Associate Members shall be those persons who are
ineligible as Full Members under Article 1, Section 2 of these By-Laws.
Associate Members must come from one of the following categories:
(a) Employees of Accounting Firms;
(b) Educators in Accounting of Business Administration:
(c) Accountants in Government Service (Local, County, State
and Federal);
(d) Officers and Staff Accountants of banks and financial
institution;
(e) Individuals who are enrolled to represent clients before
the Internal Revenue Service;
(f) Principals or employees of an established tax preparation
or bookkeeping service
Section 4: An Associate Member shall not use the caption or
designation "Member, Rhode Island Association of Public Accountants" or any
words having the same meaning in any printed or written form. An Associate
Member cannot use the designation "Public Accountant" on his stationery or
business cards.
Section 5: The Association, by a 2/3 vote at any regular meeting,
may confer the title of Honorary Member upon any person recommended and approved
by a 2/3 vote of the Board of Directors present and voting.
Section 6: A Retired Member is one who was a Full Member for at
least five (5) years who has attained the age of 65 or over and who has retired
from active practice in public accountancy.
Section 7: The Board of Directors may confer the title of Life
Member on any former officer or director who has been approved by a 2/3 vote of
the directors present and voting.
Section 8: A Student is one who is in college, majoring in
accounting, and who aspires to obtain a degree in accounting.
Section 9: A Non-Resident Member is one who is fully qualified and
is a licensed public Accountant in his or her state of residence.
Section 10: Only Full Members and Life Members shall be eligible
to vote, to make motions, to hold office and to make nominations.
To Amend Article I - Classes of Membership, Section 10:
By striking out: "Only full members and life members shall be eligible to vote,
to make motions, to hold office and to make nominations" and inserting, " Only
full members and life members shall be eligible to vote, to make motions, to
hold office and to make nominations. The two Associate Members currently serving
on the Board of Directors, pursuant to Article VI, paragraph 6, shall be
eligible to vote, to make motions, and to make nominations."
ARTICLE II - ADMISSION TO MEMBERSHIP
Section 1: Application for membership in the Association must be
made on a form approved by the Board of Directors. The Membership Committee
shall investigate and evaluate the application of the candidate for membership.
The Board of Directors shall have the right of final acceptance or rejection of
all applications and shall consider all communications received concerning any
candidate prior to publication.
Section 2: An initiation fee of $10.00 shall accompany each
application for Full or Associate membership. No initiation fee shall be
required for a student membership or non-resident membership.
Section 3: In the event of rejection of an application, the
initiation fee shall be returned.
Section 4: If an applicant fails to be accepted as a member, no
further application from such applicant shall be considered by the Association
until at least one year from date of non-acceptance.
Section 5: The Board of Directors shall have the power to
prescribe rules and regulations pertaining to membership including the receipt
and collection of dues, the issuing of certificates and all other matters
necessary to the proper administration of the membership consistent with the
Constitution and By-Laws.
Section 6: When an Associate Member is qualified as a Public
Accountant under the laws of the State of Rhode Island, he shall automatically
lose his qualifications as an Associate Member and become, without any further
action by the Associations Full Member. He shall be liable for the balance of
the initiation fee, if any, and a pro-rata charge of the dues, if any. He shall
also return his Associate Certificate in exchange for a Full Membership
Certificate.
Section 7: Each newly elected member shall be notified by the
Executive Director to appear in person at a meeting of the Association to
receive his certificate. If, in the direction of the Board of Directors, such an
appearance is impossible or impractical, the Board of Directors shall cause the
certificate to be sent by certified mail to the last known address of said
member. Every certificate issued must be acknowledged by the member by a signed
receipt. The certificate is the property of the Association, and it must be
returned if cancelled for whatever reason by the Board of Directors.
Section 8: No certificate will be issued to a Student Member or a
Non-Resident Member.
ARTICLE III - MEMBERSHIP DUES
Section 1:
- Amount: Each Member shall pay annual dues which shall be payable in
advance on or before the first day of each fiscal year for such fiscal year in
such amounts as shall have been determined by the Board of Directors. For
purposes of determining dues and initiation fees, the Board of Directors may
classify Members according to such factors as it deems to be relevant and
prescribe dues and initiation fees of different amounts for each class so
created.
- New Members: New Members shall pay dues pro rata for the fiscal year from
the first of the calendar month in which they shall be elected.
- Exemptions: Life and Honorary Members shall be exempt from payment of
dues.
- Remission or Refund: The Board of Directors shall have authority in its
discretion to remit or refund the dues of a member, in whole or in part, if it
is not contrary to the interests of the Association.
- Interpretation: In any case where there is doubt as to the amount of dues
to be paid or, if strict application of the then existing dues schedule
appears unfair, the Board of Directors shall determine which rate shall apply
and its decision shall be final.
Section 2: The Board of Directors by a 2/3 vote may levy such
additional assessments as are necessary to carry on the activities of the
Association upon ratification by 2/3 majority of the members of the Association
present and voting at a special meeting called to consider the additional
assessments.
Section 3: If any member should fail to pay dues within ninety
(90) days after the sum has become due, it will be the duty of the Executive
Director to send by mail to such member who is in default a notice to the effect
that, unless such dues are paid within fifteen (15) days thereafter, such member
is subject to suspension provided that any member whose dues I delinquency shall
extend six (6) months will be subject to immediate suspension without further
notice.
Section 4: If any member shall have been suspended for non-payment
of dues and his record discloses no complaints or charges, he may be eligible
for reinstatement by forwarding a written request to the executive office and
paying one year's past dues in full and one year's current dues
Section 5: Any member who becomes totally disabled may apply in
writing for a waiver of dues for the duration of total disability. Such
application shall be made to the Board of Directors.
ARTICLE IV - OFFICERS OF THE ASSOCIATION
Section 1: OFFICERS:
The Officers are as follows:
President
Vice President
Secretary
Treasurer
Executive Director
All of the above Officers shall be elected for a term of one year. The
Association shall have such other Officers as the Board of Directors may from
time to time determine. Only Full Members and Life Members of the Association
who are in public practice and are in good standing for at least the prior
two(2)years are eligible to be Officers. Directors may be elected from the
voting membership.
AMENDMENT - 10/10/02:
To Amend Article IV - Officers of the Association, Section 1:
By striking out, "All of the above officers shall be elected for the term of one
year", and inserting "All of the above officers, with the exception of the
Executive Director, shall be elected for a term of one year. The Executive
Director shall be elected for a term of one year by the Board of Directors"
Section 2: ELECTION OF OFFICERS:
They shall be chosen by ballot at annual meetings of the Association. In case no
candidate for any office shall receive a majority vote of the members present,
the Association shall proceed immediately to vote again omitting the candidate
who had received the smallest number of votes. The President's tenure in office
shall be limited to a term of two full years.
AMENDMENT - 10/10/02:
To Amend Article IV - Election of Officers, Section 2:
By striking out, "They shall be chosen by ballot at an annual meetings of the
Association" and inserting, "They shall be chosen by ballot at an annual
meetings of the Association with the exception of the Executive Director who is
chosen by the Board of Directors."
Section 3: NOMINATION OF OFFICERS AND DIRECTORS:
Nominations for the various officers and directors shall be submitted by a
Nominating committee appointed by the President as hereinafter provided, or by
any member from the floor at the time of the annual election.
Section 4: REMOVAL OF OFFICERS: Any officer may be removed for
cause by a 2/3 vote of the members present in person at a special meeting called
to consider the charge against the officer. Due notice of such charge and
meeting must be sent to the officer by registered mail not less than two weeks
before the date set for such meeting. The officer may have the benefit of legal
counsel at such meeting.
Section 5: VACANCIES OF OFFICERS: Should a vacancy exist in the
office of President, the Vice President shall become acting President.
Secretary, Treasurer and Executive Director shall be filled by a majority vote
of the Board of Directors if a vacancy occurs.
ARTICLE V - DUTIES OF OFFICERS
Section 1 - The President:
The President shall preside at all meetings of the Board of Directors. He is an
ex-officer of all committees. He may appoint any committee that he may deem
advisable to promote the welfare of the Association. He may suspend and
temporarily remove any committee man appointed by him for neglect of duty, gross
inefficiency or violation of the Constitution and By-Laws. He shall make an
annual report to the membership present at the Annual Meeting. He may call
special meetings at his discretion and also upon written petition of not less
than five (5) members who are in good standing. He shall appoint the members of
standing committees. He shall, by April 1st, appoint a Nominating Committee of
five (5), none of whom shall be an officer, but at least one of whom shall be a
member of the Board of Directors whose term has more than one (1) year to run.
He shall join with other officers as herein provided in signing Certificates of
Membership, checks, drafts, notes, deeds and any other written instruments
issued by and in the name of the Association.
Section 2 - The Vice President:
The Vice President shall have such powers and shall perform such duties as are
or shall be prescribed by the By-Laws, the Board of Directors or the President.
In case of the disability of the President to perform his duties or, in case of
absence from any meeting where his presence would be required, he shall perform
the duties of the President during the continuance of such disability or
absence. If the office of the President shall become vacant, the Vice President
shall thereupon become Acting President of the Association for the unexpired
term.
Section 3 - The Secretary:
The Secretary shall be responsible for recording the proceedings of all
regular meetings, special meetings and Board of Directors Meetings in the minute
book. He shall perform any other duties usually pertaining to his office and
shall deliver all records and property of the Association, which are in his
custody to his successor in office.
Section 4 - The Treasurer:
The Treasurer shall have the custody of securities and funds belonging to the
Association. He shall receive all monies accruing thereto from the Executive
Director and shall deposit same in the name of the Association in a bank
approved by the Board of Directors, and he shall pay all bills or vouchers
provided in the Budget by check, countersigned by the President. He shall keep a
double entry set of books of account, consisting of a General Ledger, Cash
Receipts Book, Cash Disbursements Book and a General Journal. He shall render a
financial report at all regular meetings of the Board of Directors and at the
Annual Meeting of the Association. He shall perform any other duties usually
pertaining to his office, and he shall deliver all records and property of the
Association, which are in his custody to his successor in office. He shall
assume responsibility of filing all Federal and State reports pertaining to the
Association and filing regulations. He shall be covered by an insurance bond
with the amount to be determined by the Board of Directors.
Section 5 - The Executive Director:
The Executive Director shall have custody of corporate papers, records and the
Seal. He shall affix the Seal where so required by law or by these By-Laws or
whenever directed by the President or the Board of Directors, and he shall
attest to same by his signature. He shall issue the notices for all meetings. He
shall be responsible for the preparation and publishing and distribution of all
Association publications. The Executive Director shall conduct the
correspondence of the Association notifying new members of their election to the
Association and keep such a register of the membership as the Board of Directors
may decide. He shall bill the members for dues and assessments collect same,
turning the money over to the Treasurer. He shall conduct the affairs of the
Association under the supervision of the President; perform duties and
functions of the Secretary and Treasurer as delegated by these Officers; perform
duties and functions as determined by the Board of Directors. He shall give bond
for the faithful performance of his duties. He shall make written monthly
reports of all his activities to the President and Board of Directors. He shall
perform any other duties usually pertaining to his office, and he shall deliver
all records and property of the Association, which are in his custody to his
successor in office. He shall receive compensation and expense allowances as
determined by the Board of Directors.
ARTICLE VI - BOARD OF DIRECTORS
Section 1: There shall be a Board of Directors consisting of no
less than twelve (12), including officers who shall be elected by ballot at an
annual meeting of the Association. "Roberts Rules of Order" shall be the
governing procedures of the Board. All Past Presidents automatically become
members of the Board of Directors with power to vote. The State Director of the
National Society of Public Accountants and the Officer Representing Rhode Island
in the New England State Associations of Public Accountants shall be members of
the Board of Directors with power to vote. Seven (7) members of the Board of
Directors shall constitute a legal quorum at any meeting thereof. Elected
officers of the Association are automatically members of the Board of Directors.
They also have a vote on the Board. At the annual meeting, there shall be
elected directors for a three (3) year term to fill the vacancies of directors
whose three year terms have expired. The Board of Directors shall have power to
fill vacancies occurring on the Board until the next annual meeting. The
President and Secretary shall be Chairman and Clerk respectively of the Board.
The President or Acting Chairman shall vote only to dissolve a tie. Meetings of
the Board shall be held at such times and places on call of the Chairman by
giving written notice to each member not less than six (6) days prior to the
date of such meeting. At special meetings only such matters shall be acted upon
as were named in the notice. A director who does not attend three (3)
consecutive Board meetings shall be liable to suspension as a director by the
Board of Directors. The Board shall have the general management and control of
all affairs, funds and property of the Association, subject only to directions
by general meetings, thereof; and, in the interim between such meetings, it
shall be clothed with all the powers possessed by the Association which may
lawfully be delegated to such a body. The Board of Directors shall approve all
applications for admission as submitted by the Membership Committee, and, from
its decision as such, there shall be no appeal. No member of the Association may
hold office as a director for more than two (2) consecutive terms, six (6)
years. Any full member of the organization who is elected to RI Board of
Accountancy will automatically become a member of the Board of Directors.
AMENDMENT - 10/10/02:
To Amend Article VI - Officers of the Association, Section 1,:
By striking out, "At the annual meeting, there shall be elected directors for a
three (3) year term to fill the vacancies of directors whose three year term
have expired" and inserting "At the annual meeting, there shall be elected two
(2) directors for a three year term to fill the vacancies of directors whose
three year term have expired"
AMENDMENT - 06/10/04:
To Amend Article VI - Officers of the Association Section 1,:
By striking out, "At the annual meeting, there shall be elected two directors
for a three (3) year term to fill the vacancies of directors whose three year
term have expired" and inserting "At the annual meeting, there shall be elected
two (2) directors for a three year term to fill the vacancies of directors whose
three year term have expired. Of the six elected directors four shall be full
members and two shall be Associate Members."
Proviso:
Effective at the close of the annual meeting election of 2004, one of the
elected director positions shall be filled by an Associate Member. Effective at
the close of the annual meeting election of 2005, a second director position
shall be filled by an Associate Member. At any given time subsequent to the
close of the annual meeting of 2005, two elected directors shall be Associate
Members.
Section 2:
- The Board of Directors shall pass upon all expenditures of Association
Funds, and no bills shall be paid without its approval, except that the
President or Executive Director may order payment of any bill for not more
than $75.00.
- Sitting as a Board of Review, it shall adjudicate all findings of
the Grievances Committee relative to violations of these By-Laws or for
unprofessional conduct, and it shall have the power to suspend any member
guilty of such charges. Appeal from a sentence of expulsion may be taken to
the Association at Large if presented within sixty (60) days, but it shall
require a three-fourths vote of the members present at a duly called meeting
to reverse such sentence
- It shall have power to suspend any member who is ninety (90) days in
arrears in payment of his dues, and to expel any member who is persistently
delinquent in payment of such arrears. It shall have the power to cancel a
member's arrears if such action seems advisable.
- It shall have power to order the issuance of a duplicate certificate of
membership on receipt of satisfactory evidence of the loss or destruction of
the original; but a reasonable charge shall be made for such duplicate, and it
shall be subject to return as provided herein for the original.
- In general, it shall be the duty of the Board to see to the carrying out
of the purposes for which the Association exists; and it shall be clothed with
all the powers necessary thereto.
- Any member of the Board may be removed for cause in the same manner as
provided for officers
- The Board of Directors at its first meeting of the fiscal year shall adopt
a budget outlining the income and expenses of this association. Any deviation
of more than 10% of a budget line item must be presented to the Board for
approval. Specific expenditure not in the budget in amount of $300.00 or more
must also be presented to the Board for their approval.
ARTICLE VII - STANDING COMMITTEES
Section 1: Standing Committees are as follows:
Accreditation
Assistance and Protection Plan
Auditing
Budget and Finance
Constitution and By-Laws
Education
Ethics and Grievances
Legislative
Liaison Committees:
Bankers
Bar Associations
Board of Public Accountancy/Advisory Council
Internal Revenue Service
Rhode Island Division of Taxation
Membership
Nominating
PAC Committee
Public Relations
Scholarships & Awards
Speakers Bureau
Taxation
Section 2: Miscellaneous
The President shall make appointments to all standing committees at his
discretion with the exception of the Executive Committee for the ensuing
calendar year.
ARTICLE VIII - MEETINGS
Section 1: The fiscal year shall commence on May 1st of each
year.
Section 2: The annual meeting shall be held in the month of May at
such place or time as the Board of Directors may decide. The Executive Director
shall give a Twenty-one (21) day written notice to the membership prior to the
meeting. The annual meeting shall provide for nominations and elections of all
officers and members of the Board of Directors. The Board of Directors shall
provide for the installation of incoming officers and directors.
AMENDMENT - 10/10/02:
To Amend Article VIII - Meeting, Section 2:
By striking out, "The annual meeting shall provide for nominations and elections
of all officers and members of the Board of Directors." and inserting, "The
annual meeting shall provide for nominations and elections of all officers and
members of the Board of Directors with the Exception of the Executive Director
who shall be elected by the Board of Directors."
Section 3: General membership meetings may be called at anytime by
decision of the President with proper notice. Special meetings may be called by
the President, or by the Executive Director, in case the President neglects or
refuses to do so, when seven (7) members in good standing make a written
petition.
Section 4: Written notice of all meetings shall be sent by the
Executive Director to the membership at least six (6) days before the meeting
and no other business shall be transacted.
Section 5: Twenty (20) Full and Life Members of the membership
present constitutes a legal quorum. Only Full and Life Members may vote.
"Roberts Rules of Order" shall govern procedures of meetings.
AMENDMENT - 10/10/02:
To Amend Article VIII - Meeting, Section 5:
By striking out, "Twenty (20) Full and Life Members of the membership present
constitutes a legal quorum." and inserting, "Ten (10) Full and Life Members of
the membership present constitutes a legal quorum."
ARTICLE IX - SUSPENSION OR EXPULSION OF MEMBERS
A member renders himself liable to suspension or expulsion if::
- He refuses or neglects to give effect to any decision of the Association
or of the Board of Directors; or
- He violates any of these By-Laws or any of the Rules of Professional
Conduct as approved by the Board of Directors; or
- His or her authority to practice public accountancy is withdrawn or
revoked by any State or Territory of the United States and such withdrawal or
revocation remains in effect; or
- He has been declared by a court of competent jurisdiction to have
committed any fraud, to be insane or to be otherwise incompetent; or
- He is found by the Ethics and Grievances Committee to be guilty of any act
that reflects discredit upon the accountancy profession; or
- He is convicted of a crime involving moral turpitude.
ARTICLE X - CHARGES, TRIALS AND PENALTIES
Section 1: Any complaint or charge against a member under Article
IX shall be filed in writing with the Board of Directors who shall forward same
to the Committee on Ethics and Grievances.
Section 2: The Committee on Ethics and Grievances shall consider
the charges in the complaint. If, after considering the charges, the Committee,
by majority vote, does not consider that a violation has been committed, the
Committee shall dismiss the complaint by notice, in writing, to the complainant
and the Board of Directors. If the Committee shall fail to act thereon within
ninety (90) days after such complaint is received by it, the member filing the
complaint may present the complaint in writing to the Board of Directors for
investigation and decision. The plaintiff and/or defendant may appeal the
decision of the Ethics and Grievances Committee to the Board of Directors. If
the Board of Directors considers it worthy of review at a special meeting of the
Board of Directors, the plaintiff and defendant and any other witnesses, upon
written notice, shall appear and give testimony. The Board of Directors decision
will be final, unless overruled by the Association at Large (See Article VI,
Section 2, Subsection B).
ARTICLE XI - EXECUTIVE COMMITTEE
Section 1: The Executive Committee shall consist of the President,
three Past Presidents, and the other officers.
Section 2: The purpose of this Committee is to have an active
group in an advisory capacity to the President.
ARTICLE XII - NOMINATING COMMITTEE
Section 1: This Committee shall consist of five (5) members, none
of whom shall be an officer, but at least one of whom shall be a member of the
Board of Directors whose term has more than one year to run.
Section 2: It shall be the duty of this Committee to prepare a
slate of officers and directors to be voted upon at the next annual meeting. It
shall render its report to the Executive Director in time to be included in the
notice for the May meeting, and shall also render its report to the membership
in attendance at the May meeting. Additional nominations may be made from the
floor at this meeting. Any candidate nominated from the floor must be present
for his acceptance.
Section 3: Any candidate recommended for office by the Nominating
Committee shall be considered as having accepted the nomination and. if for some
reason he is not present at the election meeting, he will be considered to be
eligible for election. Full members in good standing are allowed to participate
in the nominations and in the voting.
ARTICLE XIII - AMENDMENTS TO BY-LAWS
Section 1: The membership attending an annual meeting or
special meeting called for this purpose may amend these By-Laws according to
Section 4 of this Article by a 2/3 vote of the membership present and voting.
Section 2: No amendment to the By-Laws shall be considered unless
submitted in writing in advance to the Chairman of the Constitution and By-Laws
Committee or to the Executive Office for transmittal to the Chairman of the
Constitution and By-Laws Committee.
Section 3: All proposed amendments submitted to the By-Laws
Committee are to be signed by at least five (5) members in good standing.
Section 4: A notice of proposed amendments to the By-Laws shall be
sent to all members at least twenty-one (21) days prior to the special or annual
meeting. However, in the event that an official bulletin or periodical is issued
by the Association and a copy is mailed to members only in accordance with the
above time limit, the notice of proposed amendments may be published in such
official bulletin or periodical in lieu of a separate notice. The publication of
proposed By-Laws amendments shall indicate the names of the sponsoring members.
Section 5: Any proposed amendment to the By-Laws that has not been
submitted in the manner as required above may be presented for consideration at
the annual or special meeting by a ¾ vote of the members present and voting.
Section 6: The Constitution and By-Laws Committee shall review all
proposed amendments and shall report its recommendations to the members
assembled at the annual or special meeting.
ARTICLE XIV - CODE OF ETHICS
It shall be the duty of the Board of Directors, upon the recommendation of the
Committee on Ethics and Grievances, to approve and publish a Code Of Ethics and
Rules of Professional Conduct.
ARTICLE XV
The Fiscal year of the Rhode Island Association of Public Accountants shall end
on the 30th day of April of each year.
ARTICLE XVI
All References to "he" shall also include "she", and likewise shall have similar
dual meaning to all pronouns used.
Copyright © 2001 Rhode Island Association of Public Accountants
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By-Laws 
Cranston, RI 02910
