Junior Philippine Institute of Accountants: Preamble
Junior Philippine Institute of Accountants: Preamble
Junior Philippine Institute of Accountants: Preamble
ARTICLE I
NAME AND PRINCIPAL OFFICE
Section 1.
Section 2.
The principal office of JPIA-USANT shall be at the office of the Dean of the
College of Business Education, located at the second floor, Perpetua
Socorro Hall, University of Saint Anthony, Iriga City.
ARTICLE II
CHAPTER SEAL
Section1.
The organizational seal shall bear the name Junior Philippine Institute of
Accountants-USANT Chapter, Iriga City, and the abbreviation JPIA inside
the semi-circle semi-wheel form of the seal. It shall have the wings of a
bird in a green color to signify hope and freedom. The scenic Mt. Iriga and
its land to justify that the chapter is located at the city of Iriga.
Section 2.
Section 3.
The book represents the fact that business books form a big part in the life
of every accountancy students.
Section 4.
The gold medallion signifies that JPIAns are giving their best towards
excellence.
ARTICLE III
DECLARATION OF PRINCIPLES AND OBJECTIVES
Section 1.
to
professional
success.
It
promotes
students
democratic
The JPIA marshalling the talents and energies of all students and
enthusiasts in Accounting Science here in University of Saint Anthony
shall pursue with outmost dedication to the following:
a.) To enhance professional competence among the members in order
that they may compete with other graduates as far as specialized
knowledge and expertise are concerned;
b.) To adopt measures as may be necessary to foster educational
advancement in the field of Accounting;
c.) To develop deep sense of appreciation in the acts and practices of
Accounting education and its role in the community development and
nationality;
d.) To develop socio-civic consciousness and discipline among the
members and;
e.) To promote fellowship and brotherhood among JPIAns not only ones
campus but also in other schools.
Section 3.
To acquaint the members with the nature and activities of the Philippine
Institute of Certified Public Accountants, National Federation, Regional
ARTICLE IV
MEMBERSHIP
Section1.
Section2.
Section 3.
ARTICLE V
RIGHTS, RESPONSIBILITY AND DUTIES OF MEMBERS
Section 1.
The members of the JPIA shall have the following rights and privileges:
a.) The right to participate in the discussion in all matters of this
organization;
b.) The right to vote and to be elected to any executive position or to be
appointed as JPIA officer, provided that he or has complied with the
requirements;
c.) The right to be informed of any project and/or activity of the
organization and to participate in such undertaking;
d.) The right to inspect the financial statements at a reasonable time ;
e.) The right to vote in the assembly on any question or matters that may
arise therein and;
f.) The right to use the facilities of the organization as long as it is solely
on an official function.
Section 2.
The members of the JPIA shall have the following duties and obligations:
a.) The duty to attend the meetings, whether regular or special; and the
duty to pay a fine of fifty pesos(Php 50.00) , if in case he/she failed to
attend any meeting without valid reason;
b.) The duty to pay a membership fee and other semestral dues and/or
assessed amount that may be prescribed by the JPIA Executive
Officers for its purpose as the case may be for its members;
c.) The duty to attend and participate actively in all JPIA activities and
functions and;
d.) The duty to comply with the provisions of this Constitution and ByLaws and other rules that may be promulgated or agreed upon by the
general assembly.
ARTICLE VI
THE ASSEMBLY
Section 1.
Section 2.
Section 3.
Section 4.
Powers and Functions. The Assembly shall have the powers to elect the
Executive Officers and to ratify the Constitution and By-Laws of the
organization.
ARTICLE VII
OFFICERS, ELECTIONS AND TENURE
Section 1.
President
General Vice President
Vice President for Academics
Vice President for Non-Academics
Vice President for Membership
Manner of Election
a.) Election of officers of this organization shall be held before the
scheduled Pre-final examination of the second semester;
b.) The Executive Officers of JPIA except the President shall be elected by
the General Assembly in a popular election;
c.) Election in absencia shall not be allowed.
Section 3.
Term of Officer. All officers shall hold office for a term of one school year
starting from the time of proclamation or appointment until such time their
successor have been duly qualified and elected.
ARTICLE VIII
AUTHORITIES AND DUTIES OF THE EXECUTIVE OFFICERS
(AMENDED SET OF OFFICERS)
Section 1.
The Presidents shall be the Chief Executive Officer of the Executive Board
of the Local Chapter. Aside from those that have been assigned by the
Executive Board, his authorities and duties shall include the following:
a.) To take active supervision and control over the properties, interests,
businesses and affairs of the local chapter;
b.) To preside in all meetings of the Executive Officers and an assembly;
c.) To supervise, direct and control subordinates officers in the discharge
of their duties and authorities;
d.) To lead the members in carrying out ,the activities and objectives of the
Local Chapter enforce the provisions of this Constitution and By-Laws,
and all the rules and regulations enacted in the Assembly;
e.) To delegate to any officers any of his authorities and duties whenever
in his judgment such delegation is expedient and practicable;
f.) To authorize expenditure necessary in carrying out the Federations
activities and program;
g.) To render annual report of the Local Chapters activities for internal and
external users;
h.) To perform other duties inherent to the position.
Section 2.
Section 3.
The Vice-President for Academics shall have the authorities and duties,
which include the following aside from those assigned by the
Executive
Board.
a.) To perform and discharge the powers and duties of the General VicePresident in the latters absence or inability;
b.) To supervise the implementation of the academic project of the local
chapter;
c.) Perform other duties inherent to the position.
Section 4.
Section 5.
The Vice-President for Membership shall have the authorities and duties,
which include the following aside from those assigned by the Executive
Board.
a.) To keep a complete and up-to-date list of all accredited members and
their directories;
b.) To monitor the attendance, performance and degree of participation of
the members in the Local Chapter meetings and functions;
The Vice-President for Finance shall have the authorities and duties,
which include the following aside from those assigned by the Executive
Board.
a.) To authorize together with the President the use of funds and
properties;
b.) To keep all original documents pertaining to cash receipts and
disbursements;
c.) To prepare and present the Financial Statements;
d.) To perform other duties inherent to the position.
Subsection 5(A). The assistant of the Vice-President for Finance shall have the
authorities and duties, which include the following aside from those assigned by
the Executive Board.
a.) To act as custodian of all funds and properties;
b.) To perform other duties inherent to the position.
Section 7.
Subsection 7(A). The Vice-President for Communications- external shall have the
authorities and duties, which include the following aside from those assigned by the
Executive Board.
a.) To serve as the spokesperson to the other departments or
organizations;
b.) To serve as assistant of internal Vice-President for Communications in
bringing the documents to designated persons;
c.) To perform other duties inherent to the position.
Section 8.
The Vice-President for Audit shall have the authorities and duties, which
include the following aside from those assigned by the Executive Board.
a.) To monitor all receipts and disbursements of the Federation every
month;
b.) To audit the Financial Statements prepared by the Vice-President for
Finance;
c.) To render a reasonable assurance as to the fairness of the Financial
Statements under audit. In any case the Auditor cannot attest to the
fair presentation, the reason shall be stated in the auditors report;
d.) To perform other duties inherent to the position.
Section 9.
Section 10.
The outgoing Executive Officers shall have the duty to efficiently turnover
all pertinent records of the Local Chapter within fifteen (15) days after the
proclamation of the new set of officers.
ARTICLE IX
ADVISERS
Section 1.
Section 2.
They shall have the right to be informed of all activities and projects of the
organization
Section 3.
They shall have the right to attend in the meetings of the organization and
give opinions on the matters being discussed. However, the final decision
should rest on the Executive Officers and the Assembly.
ARTICLE X
VACANCIES AND HOLDOVER POSITION
Section 1.
Section 2.
Section 3.
Vacancies by Impeachment.
a.) Any elected or appointed officer shall be removed for a just cause and
due process on any of the following grounds:
1. Gross violation of this Constitution and By- Laws, internal rules
and regulations of the Local Chapter;
2. Grave abuse of authority;
3. Immoral acts;
4. Gross negligence of duties and responsibilities;
5. Gross insubordination;
6. Guilt of acts involving moral turpitude and;
7. Failure to enroll in the semester during his term.
b.) The following procedures shall be observed for impeachment:
1. A letter of complaint should be filed by any member to the
Executive Officers;
2. The Executive Officers shall consider the complaint and notify
the correspondent of the schedule of appearance before the
Executive Officers;
3. Within ten(10) days after the issuance, the Executive Officers
should issue a decision;
4. Within ten(10) days after the issuance of decision the defendant
may file his or her appeal before the Executive Board;
5. The Executive Board shall calendar the appeal before its
presence immediately after the request.
6. Ten (10) days after the appeal the Executive Board sitting en
banc, by a majority vote of its members, excluding the officer/s
in questions, as the case maybe shall issue its decision. The
decision shall be final and not subject for appeal.
Section 4.
Section 5.
The resigned or impeached officer shall have the duty to efficiently turn
over all pertinent records of the Local Chapter, thirty (30) days after
proclamation of the new set of officers.
ARTICLE XI
CODE OF CONDUCT
Section 1.
Section 2.
Section 3.
Section 4.
Dishonesty
Misconduct
Disgraceful or immoral conduct
Conviction of crime
Improper and unauthorized solicitation of contribution
Violation of Constitution and By-Laws
Falsification of document
Physical and Mental Incapacity
Willful failure to pay debts and other
Insubordination
ARTICLE XII
AMENDMENTS AND RATIFICATION
Section 1.
Section 3.
Section 4.
Section 5.
Section 6.
Section 7.
There shall be no revision of this Constitution and By-Laws five (5) years
from the ratification.
BY-LAWS
Section 1
Section 2
Member Deportment
All members are expected to be above reproach on their personal behavior
and general deportment. They shall not only display an ordinary good conduct
but must strive to develop such qualities as expected of accountants and
auditors namely: INTEGRITY, MORAL, COURAGE, TACT, COURTESY,
NEATNESS and PLEASING PERSONALITY.
Section 4
Rules of Orders
The rule of parliamentary procedures shall govern all meetings of the officers
and its members.
Section 5