Current through all regulations passed and filed through March 18, 2024
(A) The board shall have the following
standing committees:
(1) The executive
committee shall be responsible for overall review of board policy. The
committee membership shall consist of three members, and shall include the board chair, the board vice
chair, and the board secretary. The board chair may also appoint
additional committee members.
(2) The office oversight committee shall be
responsible for overall review of office operations. The board chair shall
appoint the committee members and designate the committee chair. The committee
shall consist of three members.
The board chair may also appoint additional committee members.
(3) The nominating committee shall be
responsible for determining a slate of candidates for board offices. The board
chair shall appoint the committee members and designate the committee chair.
The committee shall consist of
three members. The board chair may also appoint additional committee members.
(4) The disciplinary advisory
committee shall be responsible for advising the board on matters relating to
ethics, investigations, and discipline. The board chair shall appoint the
committee members and designate the committee chair. The committee shall
consist of three members. The
board chair may also appoint additional committee members.
(5) The education assistance committee shall
be responsible for advising the board on matters relating to the education
assistance program. The board chair shall appoint the committee members and
designate the committee chair. The committee shall consist of
three members. The board chair may
also appoint additional committee members.
(6) The peer review oversight committee shall
be responsible for advising the board on matters relating to the board's firm
registration and peer review program. The board chair shall appoint the
committee members and designate the committee chair. The committee shall
consist of three members. The
board chair may also appoint additional committee members.
(7) The licensing committee shall be
responsible for advising the board on matters relating to the board's
examination, certification, continuing education and licensing requirements.
The board chair shall appoint the committee members and designate the committee
chair. The committee shall consist of three members. The board chair may also appoint additional committee
members.
(8)
The finance and audit committee shall be responsible
for overall review of the board's budget and finances as well as acting as
liaison to the auditor of state with respect to the board's biennial audit. The
board chair shall appoint the committee members and designate the committee
chair. The committee shall consist of three members. The board chair may also
appoint additional committee members.
(B) A public member shall be included on the
office oversight committee and the disciplinary advisory committee.
(C) The board chair shall be an ex-officio
member of all board committees.
(D) The board may also create, on an ad hoc
basis, any additional subcommittee or task force it deems appropriate to study
current issues affecting the public and the public accounting profession.
(E) The board must approve all
members appointed to a committee, except as outlined in paragraph (F) of this
rule.
(F) The term of a committee
member shall be one calendar year. The board may reappoint a committee member
to more than one term.
(G) The
board chair may appoint an individual to fill an unexpired term of a committee
member who either is deceased or has resigned from the committee.
(H) A committee chair may call a committee
meeting with the concurrence of the board chair. A majority of committee
members shall constitute a quorum for conducting business.
(I) The chair of each committee or a designee
selected by the committee chair shall report the activities and recommendations
of the committee to the board at the next scheduled board meeting following the
committee meeting.
(J) The board
must approve all committee recommendations.
(K) The chair of each committee may set
policies concerning attendance at committee meetings and may recommend to the
board that a committee member be removed from a committee for just cause.
Five Year Review (FYR) Dates:
6/21/2019 and
09/02/2019
Promulgated
Under: 119.03
Statutory Authority: 4701.03
Rule
Amplifies: 4701.03
Prior Effective Dates: 09/23/1999, 04/04/2003,
08/11/2003, 06/01/2004, 08/25/2005,
04/28/2011
