There are many occasions in which PICPA officers, members of the Board of Directors and Council, committees, or team members are asked to express an opinion on matters directly or indirectly affecting the accounting profession. One of the expressed goals of the PICPA is to speak on behalf of its members when such an action is in the best interest of its members and serves the cause of CPAs in Pennsylvania.
Presentation of the PICPA’s views on appropriate matters to the American Institute of Certified Public Accountants, bankers and lawyers, the Pennsylvania General Assembly, the U.S. Congress, state agencies, or the public at large is an essential part of a program of service and meaningful public relations. It is only effective, however, when carried out in an orderly manner consistent with a clearly stated policy.
The purpose of this statement is to clarify the authority and responsibility of individuals or groups, while they are associated in an official capacity with the PICPA, in expressing such opinions.
Nothing in the policy statement is intended to limit or preclude normal and routine correspondence of the Board of Directors, Council, committees, or the PICPA team. Nor is this statement intended to restrict individuals from expressing their personal views; however, anyone holding a position of leadership in the PICPA should recognize the probability that their personal views might be confused with the organization's official views.
The delegation of authority and responsibility is dealt with, first of all, with respect to the Board of Directors and Council and, secondly, with respect to all others. There are, however, two basic considerations for all. First, any statement by an individual or group should be well studied, reasoned, and documented when the situation permits. Second, if the matter is one involving substantial controversy within the profession, the individual or group should endeavor to present the pros and cons of the question. If they make a statement in support of a particular position, they must make it clear that the statement represents their personal opinion and not that of the PICPA.
- Board of Directors and Council
- President and Executive Director/CEO
- Foundation Board of Directors
- Committee Chairs and Members of the PICPA Team
Board of Directors and Council
- Council may make statements on behalf of the PICPA at any time.
- The Executive Committee may make or authorize a statement on behalf of the PICPA when critical timing or other conditions make it impractical to await action of Council.
President and Executive Director/CEO
- The president and executive director together have the authority to prepare responses to matters requiring a prompt reply by the profession.
- However, the president and the executive director should endeavor to discuss the matter with the members of the Executive Committee whenever possible.
Foundation Board of Directors
The Foundation Board of Directors is the governing body, and it has the authority to make statements or dictate policy of behalf of the Foundation at any time. The Board consists of members of the PICPA Board of Directors, two members elected at large, and the chair of the Education Committee.
Committee Chairs and Members of the PICPA Team
Committee chairs and members of the PICPA Team may speak on behalf of the PICPA or PICPA Foundation only with respect to policies or matters already authorized by Council or the Board of Directors, except when the following conditions have been fulfilled:
- Statements must be within the individual’s technical competence and jurisdiction.
- The development of the statement has been coordinated with the president and/or the executive director.
- The statement expressed the opinion of a substantial majority of the committee based upon their understanding of the general sentiment of a majority of the profession.
- The statement makes clear that the opinion expressed is that of the committee only.
- The statement rescinds all previous statements dealing with the same subject matter.
Board of Directors and Council
- Council may make statements on behalf of the PICPA at any time.
- The Executive Committee may make or authorize a statement on behalf of the PICPA when critical timing or other conditions make it impractical to await action of Council.
