Organization Chart 组织结构
Board of Directors 董事会
Chair 主席：Steven Q. Zhang, CPA, CFA, Partner, Fund Tax Services LLC
First Vice Chair 第一副主席：
Vice Chair 副主席：
Executive Committee 执行委员会
President 会长: Steven Q. Zhang, CPA, CFA, Partner, Fund Tax Services LLC
VP-Education 副会长-后续教育: Howard Leung, CPA, Partner, CohnReznick LLP
VP-Public Relationship 副会长-公共关系: Phil Zhang, CGA, MBA, Managing Director, 3E Professional Training Center
VP-Membership 副会长-会员: Jessie Xie, CPA, CFA, Partner, SC & Associates LLP
Secretary 秘书长: Phil Zhang, CGA, MBA, Managing Director, 3E Professional Training Center
Treasure 司库: Ling Chen, CPA, MST, Senior Manager, Rothstein Kass
By-Laws of Association of U.S.-China Professional Accountants
Name: The Association of U.S.-China Professional Accountants® or the AUCPA in the following text.
The AUCPA is an independent and not-for-profit organization of professionals and scholars who are of Chinese origin and work in accounting, auditing and taxation or the related areas, including banking, investment, insurance, education institutions, government agencies, etc.
The AUCPA seeks to enhance communication in research, education, regulation and business practices of accounting, auditing, finance, taxation and the related areas between United States and China.
. The AUCPA encourages members to understand both American and Chinese accounting, auditing, finance and taxation systems in a broad view and actively participate in the modernization process of Chinese accounting industry.
. The AUCPA welcomes opportunities, which conform to Bylaws and the interests of the AUCPA members, in such forms as joint research projects, education programs, publications or any others, in accounting, auditing, finance taxation or the related areas.
. The AUCPA encourages members to develop their career path and professional competency in conformity with Bylaws.
. Anyone is eligible to apply for the membership if and only if he/she commits to the Mission Statements agrees to abide by the Bylaws of the AUCPA and will pay membership due. In addition, the candidate is required to keep a good standing of any professional designation including accounting, auditing, finance and taxation background or pursuing any related professional designation. The membership application and any exemption(s) of the above requirements are subject to the approval of the Executive Committee.
. A member may withdraw from the AUCPA by delivering a written notice to the Executive Committee of the AUCPA.
. A member needs to keep active membership status by paying membership due on an annual basis. Failure to maintain active status may result in the loss of membership.
Member Rights and Duties
. Members can vote at the AUCPA all general meetings.
. Members can access any services for the members provided by the AUCPA. Members with active membership status for more than one year can be elected to the Board of Directors
. A member can be disciplined for any misconduct that violates the Bylaws by the means specified by the Executive Committee or the Board of Directors. The member is entitled to the right to request a review on any dispute or disciplinary action within the AUCPA by the Board of Arbitration.
. The AUCPA is incorporated in United States. Members must obey all the related regulations and laws of United States.
. Members should observe their own organization standard of ethical codes and professionalism.
. Members are not allowed to express opinions or to sign any documents on behalf of the AUCPA without authorization of the Board of Directors or the Executive Committee.
Board of Directors
. A member of the AUCPA is elected to be a director with at least an affirmative vote of One-thirds (1/3) of the members at a general meeting duly called for the purpose of general election. A Board of Directors is elected with a regular term of five (5) years.
. The Board of Directors appoints the President and approves the appointments of other members in the Executive Committee nominated by the President. The Board of Directors also appoints the Board of Arbitration and the Advisors in the Advisory Committee.
. The Board of Directors may request at any time to conduct an internal or external audit of the financial statements of the AUCPA or to review the performance of the Executive Committee or to call for an early or regular election by calling a general meeting.
. The Chairperson of the Board of Directors is elected by the members of the Board. The term of the Chairperson is not longer than that of the Board.
. The President is elected with a regular term of three (3) years, and can be extended by the Board of Directors. The President nominates the members in the Executive Committee, which is subject to the approval of the Board of Director. The Executive Committee is responsible for daily operations and project executions of the AUCPA. The Executive Committee may authorize the use of fund within a limit set by the Board of Directors. For other spending plans, the Executive Committee needs approval in advance from the Board of Directors.
. The Executive Committee may set certain internal regulations and guidelines regarding the spending of budget and cost control.
. A distinguished scholar, politician or business leader who supports the ideas of the AUCPA may be nominated by any member of the AUCPA to the Advisory Committee.
. The nomination of the Advisory must be approved by an affirmative vote of two-thirds (2/3) of the Board of Directors.
Board of Arbitration
. The Board of Directors appoints the Board of Arbitration with a regular term of two (2) years. The members of the Board of Arbitration should not be in the Executive Committee.
. At the request of the Board of Directors, the Board of Arbitration handles members' complaints, disputes and other issues that cannot be settled by the Executive Committee and are within the jurisdiction of the AUCPA. The Board of Arbitration cannot hand out a verdict or resolution if the matter is out of the jurisdiction of the AUCPA.
Fund and Property
. No officer, Director or any member of the AUCPA is entitled to any direct or indirect financial benefits from the AUCPA’s fund or property, as defined by the not-for-profit organization.
. All the contributions, membership dues and incomes from services provided by the AUCPA can only be used for the covering the expenses of the projects organized by the AUCPA, the office operation costs such as office and equipment rentals, office personnel costs, publications and web sites maintenance, etc.
. The expenses for any project carried by the AUCPA can be either a fixed amount set by the Executive Committee prior to the start of the project, or is variable pending on the situations, but the expenses must be approved by the Executive Committee or the Board of Directors.
. AUCPA's finance and assets are managed by a special finance committee appointed by the Board of Directors. A treasure is appointed by this committee to take care of daily account activities.
. All the account activities must be clearly recorded for annual audit and tax filing.
. All expenditures must be approved by at least one member of the finance committee.
. The finance committee reports to the executive committee on the current status of assets and liabilities at least once a year.