Student Accounting Society

(Revised July 23, 2023)

ARTICLE I NAME OF ORGANIZATION

Section 1 The name of this organization shall be the Student Accounting Society at San Diego State University.

ARTICLE II PURPOSE

Section 1 The purposes of this organization are to assist accounting students in becoming better informed about the accounting profession, introduce them to the opportunities available in the private and public industries, coordinate events with professionals that will help guide them on their career path, and help them take that first step into their chosen profession.

Our Goals Specifically Include:

• Promoting interaction between students, faculty, and professionals through educational workshops, community service, and social events.
• Encouraging student involvement, leadership, and excellence in both SAS and SDSU.
• Providing members with a forum to learn about the different careers in the accounting field.
• Assisting students in reaching their academic and professional goals by offering tutoring, mentoring, and networking opportunities.

ARTICLE III SDSU AUTHORITY STATEMENT

Section 1 This organization is a recognized student organization at San Diego State University and adheres to all campus policies, including those set forth in the SDSU Student Organization Handbook.

Section 2 This organization may establish Standing Rules to govern administrative and procedural matters (such as time and location of meetings, etc.).  Standing Rules shall not conflict with these bylaws. Standing Rules may be adopted, amended, or temporarily suspended by a majority vote present at an organization meeting where a quorum is present (advance notice is not required).

Section 3 The rules contained in the most recent version of Robert’s Rules of Order, Newly Revised shall be the parliamentary authority for this organization and shall govern in all cases to which they are applicable and in which they are not inconsistent with these bylaws and any special rules of order the organization may adopt.

ARTICLE IV MEMBERSHIP

Section 1 Participation and membership in the organization shall be open to those enrolled at San Diego State University.

Section 2 No campus shall recognize any fraternity, sorority, honor society, or other student organization that discriminates on the basis of race or ethnicity (including color, caste, and ancestry), religion (or religious creed), nationality, citizenship, age, medical condition, genetic information, gender (or sex), gender identity (including nonbinary or transgender), gender expression, sexual orientation, marital status, veteran or military status, or disability (physical or mental).  

ARTICLE V OFFICERS

Section 1 The officers of the organization shall be the President, Executive Vice President (President-elect), VP of Finance (Treasurer), VP of Professional Development, VP of Internal Audit (Secretary), VP of Membership, VP of Communications, and VP of Activities.

Section 2 Powers and Duties of Officers:

1. The President shall serve as the chief executive officer of the organization, shall preside at all meetings of the organization and shall prepare the agenda for meetings. The President shall be the official spokesperson of the organization, representing the policies, views, and opinions of the organization in its relations with the campus and community at large.  The President shall appoint all committees and committee chairs. The President shall be an ex officio member of all committees. The President shall oversee all aspects of the organization and be in charge of planning and executing Meet the Firms in the Fall semester with assistance as necessary. The President shall have such further powers and duties as may be prescribed by the organization.
   
2. The Executive Vice President (President-elect) shall preside at organization meetings in the absence of the President. The Executive Vice President shall perform all legal duties assigned by the President.  The Executive Vice President shall assume the office of President if the office becomes vacant.  The Executive Vice President, also serving as President-elect, shall be appointed as President in the next consecutive semester.  The Executive Vice President shall also serve as Student Accounting Society’s primary representative to the Associated Business Student Council (ABSC) unless unable to serve per ABSC bylaws.  This shall include, but is not limited to, serving on the ABSC executive board.
   
3. The Vice President of Finance (Treasurer) shall handle all financial affairs and budgeting of the organization, maintain all necessary accounting records, and prepare monthly financial reports for the membership. Said records shall be maintained in accordance with generally accepted accounting principles. The Treasurer shall maintain bank accounts in the organization’s name, requiring signatures of at least two of the following officers: the Treasurer, the President, or the Executive Vice President, for authorized disbursements. The Treasurer shall perform monthly reconciliation of bank accounts with the President, Executive Vice President, and Secretary. The Treasurer shall deposit all cash funds from the Secretary.
   
4. The Vice President of Professional Development shall be responsible for maintaining communication with professional companies and organizations, updating the SAS professional contact list, and coordinating professional speakers for weekly meetings.  Coordinating weekly meetings shall include, but is not limited to: planning meeting food choices, facilitating speaker discussion topics, obtaining parking passes for professionals, and escorting speakers to meeting venues. 
   
5. The Vice President of Internal Audit (Secretary) shall take minutes at all meetings of the organization, keep these on file, and submit required copies to the VP of Communications.  The Secretary shall collect all dues and fees per established organization financial procedures, and is the primary person in charge of cash handling with respect to all other activities of the organization.
   
6. The Vice President of Membership shall produce and distribute marketing material for Undergraduate and Graduate students and coordinate with other accounting organizations for in-class speaking reservations.  The VP of Membership shall coordinate coordinate tabled and speaking events on-campus, and update all SAS advertisement boards.  The VP of Membership shall have primary responsibility in developing active status requirement metrics, update membership records for the organization, and resolve discrepancies as required. 
   
7. The Vice President of Communications shall maintain and update the SAS website, and facilitate all official communications with SAS membership.  Website responsibilities include, but are not limited to:  updating the SAS Event Calendar, updating member profiles, publishing weekly minutes and PowerPoint slides, publishing event photos, maintaining an archive of all organization communications, and ensuring members are on the SAS email distribution list.  The Vice President of Communications shall be responsible for updating social media platforms such as Facebook on a regular basis.
   
8. The Vice President of Activities shall be responsible for organizing sufficient opportunities for SAS members to attain active and outstanding status.  The Vice President of Activities shall organize a minimum of two (2) each of the following classes of member participation opportunities:  community service, SAS fundraising, professional development, and charity.  The Vice President of Activities shall be expected to attend as many of the scheduled member opportunities as possible or secure the attendance of another officer as a proxy.  The VP of Activities shall provide a comprehensive calendar of events by the first week of the semester.

Section 3 Qualifications necessary to hold office in this organization are as follows:

California State University policies require that to be eligible for office, candidates must be in good standing and enrolled students at San Diego State University. Additionally, the candidate must be a declared upper division accounting major or enrolled in the graduate program in the School of Accountancy.  The candidate must be an active member in the semester he/she runs for office.

California State University and San Diego State University policies require that the President and Treasurer must be matriculated at a CSU campus maintaining a minimum on campus term and cumulative 2.0 grade point average (GPA), are in good standing, and must not be on academic, disciplinary or administrative probation. The President and Treasurer must be enrolled in at least six units each semester while holding office. Graduate and credential officers must earn 3 semester units per term while holding office. Undergraduate students are allowed to earn a maximum of 150 semester units or 125 percent of the units required for a specific baccalaureate degree objective, whichever is greater. Graduate and credential students are allowed to earn a maximum of 50 semester units or 167 percent of the units required for the graduate or credential objective, whichever is greater. Students holding more than this number of units will no longer be eligible. 

Section 4         No member may hold more than one office. No member may serve                                          more than 2 semesters in the same office. 

ARTICLE VI SELECTION OF OFFICERS

Section 1 The Executive Vice President, VP of Finance, VP of Professional Development, VP of Reporting, VP of Membership, VP of Communications, and VP of Activities are elected each semester.  Elections are held at a minimum of 1 week prior to final exams and shall take place at a regularly scheduled meeting of the organization at which a quorum is present. At least one week’s notice shall be provided for any meeting at which an election is to be held.  

Section 2 Nominations for officers shall be made at the regular meeting immediately preceding the election and nominations shall remain open until the last day before voting shall begin.  Members may nominate themselves for an office.

Section 3 The officers shall be elected in this order: President,  Executive Vice President, VP of Finance, VP of Professional Development, VP of Reporting, VP of Membership, VP of Communications, and VP of Activities.

Section 4 Officers shall be elected by majority vote.

Section 5 Votes shall be cast by secret ballot; however, when there is only one candidate for an office, a motion may be made to elect the candidate by acclamation.

Section 6 Officers shall assume office two weeks after the end of the semester they were elected in and shall serve from the two weeks after the end of the semester they were elected in until the end of the semester they serve in. Officers will hold their positions for one entire semester.

Section 7 Officers may be recalled from office for cause. To initiate a recall election, a petition signed by one-third of the total elected officers as initiated by a member of the Executive Committee must be submitted at a regular meeting and a recall vote shall be taken at the next regular meeting. The officer subject to recall shall be given written notice of the recall at least 72 hours prior to the meeting at which the recall vote will be held and shall be given an opportunity to provide a defense. A two-thirds vote is required to remove an officer.

Section 8 If the position of President becomes vacant as the result of resignation, ineligibility or recall, the Executive Vice President shall assume the office of President.  Vacancies in any other elected office shall be filled by an election held at the next regular meeting where the vacancy was announced. Nominations may be made at the meeting where the vacancy is announced, and nominations may also be made from the floor at the time of the election. The President may appoint an interim officer to fill the vacancy until the election is held. 

ARTICLE VII MEETINGS

Section 1 Regular meetings shall be scheduled weekly during the academic year.

Section 2 Special meetings may be called by the President, Executive Vice President (President-elect) or a majority of the Executive Committee. All members must be given a minimum of 24 hours notice prior to the meeting time.

Section 3 Business cannot be conducted unless a quorum of the membership is present.  A quorum for this organization is defined as a majority of the voting membership.

Section 4 Members must be present to vote. Absentee or proxy voting is not permitted.

Section 5 In order to vote a member must be in good standing and have paid the membership fees for the semester.  All officers may vote in the general election process except for the President who shall cast the deciding vote in the event of a tie.

ARTICLE VIII ADVISOR(S) CLAUSE

Section 1 The organization shall appoint a University advisor who is either a faculty or staff member of the CSU or one of its auxiliaries. The advisor shall fulfill the responsibilities specified in the SDSU Student Organizations Handbook. Advisors shall serve on an academic year basis or until their successor has been selected. 

ARTICLE IX EXECUTIVE COMMITTEE

Section 1 The Executive Committee shall consist of the elected and appointed officers, with the advisor(s) serving as non-voting member(s).

Section 2 The Executive Committee shall meet weekly (unless otherwise stated) during the academic year. Special meetings may be called by the President or a majority of the Executive Committee. All members must be given 24 hours notice of the meeting.  A quorum shall consist of a majority of the Executive Committee members.

Section 3 When necessary, Executive Committee business can be conducted via email or via online meetings.

Section 4 The Executive Committee shall have general supervision of the affairs of the organization between meetings and is authorized to take action when action must be taken prior to the next meeting.

Section 5 The Executive Committee shall report to the membership all actions taken between meetings.  Except when it is too late to do so (such as when a contract has been executed), any actions taken by the Executive Committee may be rescinded or modified by the membership by a majority vote.

Section 6 Email accounts of the Executive Committee belongs to the organization. The Executive Officer in charge of the account is responsible for maintaining contact and promptly responding to other members of the Executive Board, members, students, professionals, and any staff/faculty. Should access be lost to any accounts, the President shall refer to a master list of accounts and passwords. Personal email accounts shall not be used to conduct business in regards to the Executive Officer’s duties unless necessary, but should be discussed with the Executive Board. Personal usage or any type of misconduct on the organization’s accounts are prohibited.

Section 7 Shall any problems arise with the organization, the President and other officers (as necessary) shall be promptly notified to mitigate further trouble.

ARTICLE X STANDING AND AD HOC COMMITTEES

Section 1 The organization shall have the following standing committees: 

Executive Committee, Meet the Firms Committee (in Fall semester), Mock Interview Committee, Internal Audit Committee, and Professional Development Committee.

Section 2 The duties of each of Standing Committees is as follows:

The duties of each Officer of the Executive Committee shall be prescribed as set forth in Article V, Section 2 of these bylaws.

The duties of the Meet the Firms Committee shall include but shall not be limited to: assisting the President with Meet the Firms, creating the Meet the Firms handbook, and preparing for the event on the day of Meet the Firms.

The Meet the Firms Committee shall be made up of the President, other Officers of the Executive Board as necessary, the Meet the Firms Director, and a number of members (not to exceed 5) to assist with the execution of Meet the Firms.

The duties of the Mock Interview Committee shall include but shall not be limited to: assisting the Executive Vice President with conducting mock interviews.

The Mock Interview Committee shall be made up of the Executive Vice President, the Mock Interview Committee Director, and a number of members (not to exceed 10) who are able to conduct mock interviews for students. The Mock Interview Committee shall only consist of members who have gone through recruitment.

The duties of the Internal Audit Committee shall include but not be limited to: assisting the VP of Internal Audit with auditing requirements for the organization as a whole, writing the Audit Report, carrying out the financial audit with the President, Executive Vice President, and VP of Finance, and other duties as necessary.

The Internal Audit Committee shall be made up of the VP of Internal Audit, the Internal Audit Director, and a number of members (not to exceed 16) to assist with auditing the organization. Selected members shall take part in the financial audit led by the Internal Audit Director.

The duties of the Professional Development Committee shall include but not be limited to: assisting the VP of Professional Development with escorting professionals to the meeting room and choosing and picking up food.

The Professional Development Committee shall be made up of the VP of Professional Development, the Professional Development Director, and a number of members (not to exceed 6) to assist.

Section 3 The President shall have the authority to establish ad hoc committees as may be necessary from time to time to carry out the work of the organization.

Section 4 The President shall appoint the chairpersons and members of all committees.

ARTICLE XI FINANCES CLAUSE

Section 1 Membership dues shall be $55 per semester.

Section 2 Dues shall be paid by the fourth week of each semester.  There shall be a late fee of $10 if dues are received after the fifth week of each semester.

Section 3 This organization has the ability to assess the membership for special purposes. Assessments shall be determined by a quorum of the membership at a regularly scheduled meeting

Section 4 Members who have not paid their dues or special assessments by the due date shall be considered as not being in good standing and shall lose all membership privileges, including voting, until the dues are paid.

Section 5 The Executive Committee shall develop and agree upon, by a two-thirds Executive Committee majority, a semester budget no later than the first week of the academic year. This budget shall be available to due paying members. Members may veto the budget in part, or in whole, with a majority vote.  If such veto occurs, the membership must then decide on alternative measures and vote on a budget by the next weekly meeting. Any unbudgeted expenditures shall be approved in advance by the Executive Committee. When financial decisions must be made, the Executive Committee is authorized to approve expenditures not exceeding $100.  Authorizations to approve non-budgeted expenditures exceeding $100 shall only be approved by majority member vote.

ARTICLE XII DISCIPLINE OF MEMBERS

Section 1 When a member believes that another member has engaged in conduct that is detrimental to the organization, a written charge may be filed with the Executive Committee. The Executive Committee shall review the charges and may conduct a preliminary investigation if deemed appropriate. If the preliminary investigation concludes that misconduct appears to have occurred, the Executive Committee shall conduct a hearing on the matter. The member alleged to have engaged in the misconduct shall be given at least 72 hours notice of the hearing and be given an opportunity to present a defense. By a majority vote, the Executive Committee shall determine whether misconduct occurred. If it determines that misconduct did occur, Executive Committee shall prepare a report to the membership of its findings and recommended sanctions, which may include expulsion, suspension, or lesser sanction(s) including, but not limited to, a reprimand, removal from office, a fine or corrective remedies.

Section 2 The membership shall review the hearing report in executive session, and the member accused of misconduct shall have an opportunity to rebut the information in the report. After providing a statement to the membership, the member accused of misconduct shall leave the room for the remainder of the deliberations.

Section 3 The membership shall vote first on whether the member has engaged in misconduct.  If by a two-thirds vote, the membership determines that misconduct has occurred, the membership shall then by a two-thirds vote, determine appropriate sanction(s). The accused member shall be immediately notified of the outcome.

Section 4 By a two-thirds vote, the membership may reinstate a member who has been suspended or expelled.

ARTICLE XIII AMENDMENTS

Section 1 Proposed amendments to these bylaws shall be presented to the membership, in writing, one meeting prior to the meeting where the amendment will be voted upon.
 

Section 2 Bylaw amendments require approval by two-thirds of the voting members present at a regular meeting.  The amendment shall be effective immediately unless otherwise stipulated in the amendment.

Section 3 A copy of any amendments to these bylaws must be submitted to the Student Activities and Campus Life Office at San Diego State University within two weeks after adoption.

These bylaws were adopted on September 22, 2009 and most recently revised on 

July 23, 2023.