Each committee and task force of the ICPAS should, from time to time, consider the need for print and electronic articles and publications in its subject area.

ARTICLES
All articles are subject to approval by the President & CEO in their capacity as publisher. See INSIGHT Editorial Policy guidelines.

PUBLICATIONS
Publications should be proposed and developed for publication when committees identify a clear need within the Society’s membership for information in the form of a technical guide or public service item that is not already available from another source. Publications of the AICPA or other groups should not be duplicated unless it is determined that a new publication would be a significant improvement. A publication may be developed by a subcommittee or individual within a committee, but all proposals and final drafts must be reviewed and approved first by the full committee and then by the Committee on Structure and Volunteerism of the Board of Directors. The committee’s Staff Representative and the President & CEO or his/her designee, are responsible for the transmission of all proposals, drafts and correspondence relating to the publication between the sponsoring committee and the Committee on Structure and Volunteerism. Production and promotion of the publication may not proceed until the Committee on Structure and Volunteerism grants approval of the final draft. The Committee on Structure and Volunteerism must provide specific commentary whenever it chooses not to grant approval to a proposal or final draft.

Pricing recommendations are the responsibility of the Creative Services Department. The President & CEO makes the final price determination based upon these recommendations. The Creative Services Department is responsible for making final production decisions, for producing the publication and for adding the new title to the Society’s list of publications. Appropriate Illinois CPA Society staff may, at its discretion, promote the publication through news releases and other Society communication channels All requests for complimentary copies or special discounts must have the written approval of the President & CEO.

It is the committee’s responsibility to review its existing publications, when necessary, and to determine which they will reprint, revise or cancel during the next committee year. Any committee publication plans requiring funds that arise after the annual budgeting process should be submitted in writing by the staff representative to the President & CEO.

Revision of an existing publication must be conducted under the same guidelines as the development of new publications with the exception that no Committee on Structure and Volunteerism approval is needed for the initial proposal.

More than one member per organization may serve on committees, including the Board of Directors. Committee service is limited to a maximum of six consecutive years and a one-year hiatus before reappointment can occur for the same group.

A member’s candidacy for public office may be mentioned in the Society’s written or electronic publications without reference to his or her qualifications and without endorsement by the Society at the discretion of the President and CEO of the Illinois CPA Society or his/her designee. A CPA who is a member of the Society and who is a candidate for an office for which CPA credentials provide unique qualifications (such as County Auditor, State Comptroller, etc.) may be endorsed by the Society by vote of the Board of Directors, upon recommendation by the Steering Committee of the Illinois CPAs for Political Action (CPA PAC).

1. GENERAL POLICY: The Illinois CPA Society has a responsibility to monitor, propose and express opinions on legislation relating to issues that fall in to the following categories:
   • Those affecting the CPA credential/license and/or the Illinois Public Accounting Act 
   • Those affecting accounting or auditing of state and local government agencies and other government instrumentalities
   • Those involving areas where the CPA has a special competency
   • Those affecting the public interest
   • Those impacting tax policy.
     
     The Illinois CPA Society supports, in principle, the Uniform Accountancy Act (UAA) as adopted and, from time to time, amended by the American Institute of CPAs and the National Association of State Boards of Accountancy. The implementation of specific provisions in the UAA, through legislation and/or regulations, shall be considered from time to time by the Regulation and Legislation Committee or its successor, which shall then make appropriate recommendations to the Board.
2. PROPOSED LEGISLATION: Any matters involving legislation proposed, prospective or introduced in the Illinois General Assembly will, time permitting, be referred to the Regulation and Legislation Committee or its successor (the “Committee”), which shall then make appropriate recommendations to the Board regarding the Society’s position. Recognizing that the legislative schedule may not allow time for Committee deliberation, in those circumstances where time does not permit convening of the Committee, the Chair of the Committee and the Vice President of Government Relations may recommend appropriate action directly to the Board. In those circumstances where time does not permit convening the Board, the Chairperson of the Board and the President & CEO of the Society may authorize a position and/or action on behalf of the Society. In making recommendations to the Board of Directors, the Committee will follow its established criteria and guidelines and the board’s legislative policy. 

All ICPAS member programs, services, and activities whether proposed or ongoing are subject to periodic evaluation to ensure alignment with achieving the Society's Mission, and to determine whether such activities will be initiated, changed, continued, or discontinued based on priorities and allocation of resources.

To qualify for CPE credit under the sponsorship of the Illinois CPA Society, all continuing professional education programs must be offered according to the quality control procedures and process established by the board of trustees and administered by staff. The procedures cover course development or purchase, technical and instructional reviews, faculty, program administration and record keeping.

Committees, chapters, firms, corporations and individuals are encouraged to make their needs known. Each year a number of “hot topic” seminars are scheduled as a result of ideas or proposals from committees and others. The course proposal process works very successfully when a committee believes a topic should be covered in a formal program qualifying for CPE credit.

The Society conducts formal need assessment surveys and monitors participant evaluations for feedback on quality and content. Decisions on course curriculum and development are made by the senior education staff member, with input from various member groups. Priorities are established according to volume need and service to the statewide membership. In making such decisions, consideration is also given to the ability to market and promote programs in a cost-effective manner.

Sufficient projected attendance must be an important consideration.. Fees are established based upon a planned curriculum, projected attendance, and administrative and direct program costs. The board encourages development of programs where a sufficient volume of attendees and timeliness of program content can be achieved and such programming is within the resources available at the time.

Programs which qualify in this manner include all onDemand programs, live seminars, workshops, conferences and programs (delivered in person or electronically) developed by ICPAS or procured by ICPAS from vendors which are offered as public programs (via chapters, firms/ companies, or groups of firms/companies). Presentations at special events such as the Accounting & Finance Showcase are designed for CPE credit and are to be promoted extensively. General discussions at Society board, committee, subcommittee, member forum groups (MFGs) or task force meetings do not qualify. Committees and MFGs are encouraged to pursue, through the proposal and planning process, course development of a topic felt to be of significant importance to a large segment of the membership. Staff are available to assist a committee or MFG in preparing an education program proposal.

The Board of Directors recognizes the increasing involvement of the Society in the establishment of standards, regulations and issues of public policy, and, therefore, adopts the following policy on public statements which supersedes all prior resolutions and policies covering this subject:

1. Public Statements to Media (radio, television, press, periodicals, etc.)
   News releases, routine public statements, and those relating to Society activities, programs and general operations do not require Board approval and may be released by the President & CEO or his/her designee. The Board of Directors, at the discretion of the Chairperson, may approve statements of a highly sensitive or controversial nature.
   
   In an emergency the Chairperson or Vice Chairperson alone may assume the responsibility for approval of highly sensitive or controversial public statements.
2. Statements to AICPA, SEC, GASB, FASB, PCAOB, IRS, etc. concerning Standards, Regulations or Administrative Proceedings.
   The following are designated “Senior Committees,”: Accounting Principles; Audit and Assurance Services;; Ethics; Governmental Accounting Executive; Peer Review Report Acceptance; and Taxation Executive. Senior committees may express opinions on exposure drafts of proposed accounting, auditing, ethics, and tax standards or regulations directly to the issuing body without approval of the Board of Directors, (except as provided in point 3. of this policy). The President & CEO has the authority to identify highly sensitive or controversial subjects and, at his/her discretion in conjunction with the Chairperson of the Board, may review and make modifications to the response that are in the best interest of the Society.
   
   Committees (other than those designated above) which may have the need to comment on exposure drafts and proposed standards must submit such proposed comments to the appropriate senior technical committee for review. Such comments, if technically correct, will then be appended to the senior committee’s comments. This policy includes statements made on or other similar use of the letterhead of the Society or any of its chapters.
3. Statements Relating to Federal, State or Local Legislation
   Oral or written statements, position papers and supporting materials issued to legislative or regulatory bodies, the media or public regarding Society positions on legislative issues, which have been authorized pursuant to the Society’s policy on legislation, shall be made only by or with the approval of the Chairperson of the Board, the President & CEO or the Vice President of Government Relations. 

No refunds will be given for program registrations unless the Illinois CPA Society cancels or reschedules the program. If a program is cancelled or rescheduled, registrants will be notified 5 working days prior to the scheduled date by phone and/or email.

If a registrant notifies the Illinois CPA Society of their cancellation from a program at least 24 hours prior to the program date, the registrant may transfer the fees to another program as long as the new program will take place within 12 months of the registrant’s cancellation date. A registrant may substitute another person for their registration until the morning of the program.

Notification of registrant cancellation less than 24 hours prior to the program date will result in the forfeiture of the registration fees.

1. There shall be no reimbursement of expenses) incurred by members on the Society Board of Directors, committees, task forces or other officially appointed group or while serving in a similar official capacity in a society chapter except as provided below. ICPAS reimbursement is made in those situations where other reimbursement is not offered.
2.  Reimbursement of expenses will be provided as described below:
   • Illinois CPA Society members who are chapter officers eligible to attend Chapter Operations meetings are eligible for travel expense reimbursements to Chapter Operations meetings outside their local area (local area defined as within 60 miles) not to exceed three per year.
   • Illinois CPA Society Board of Directors for travel expense reimbursements for expenses incurred in connection with attendance at Board of Director meetings and other Board-mandated functions or meetings outside their local area (local area defined as within 60 miles).
   • Illinois CPA Society Chairperson and Vice Chairperson, to attend meetings of other CPA societies, AICPA meetings, in-state chapter visits that are outside their local area (local area defined as within 60 miles) and other necessary national professional meetings requiring ICPAS participation where the sponsoring organization does not provide for expense reimbursement.
   • In the event a member requested to serve by the Chairperson or President & CEO indicates that anticipated costs to the member or the member’s firm would preclude such service, special consideration may be given in advance of the appointment and some reimbursement may be granted by the Chairperson and President & CEO. Taken into consideration is the member’s contribution to the position the member is being sought for and the availability of other members where the financial burden is less.
     
     Reimbursement will be made on request to the ICPAS CFO for auto travel mileage (computed at the IRS standard rate), other actual travel expenses (airfare is limited to coach, unless unavailable, or the actual flight time of any individual segment is six hours or more) as incurred, and out of pocket expenses for local transportation, lodging, meals and tips, not to exceed $300 per day. Reimbursement does not include entertainment, telephone calls, cleaning or personal expenses.
     
     The member should complete the Society’s standard Expense Reimbursement Request Form. This form and the related guidelines represent the official Society Travel Expense Reimbursement Policy. Expenses will be approved and a check issued within ten working days of receipt.
3. Members serving as speakers, discussion leaders or moderators at an official Society event receive a complimentary registration for that meeting, event or education program.
4. Honoraria, royalties or other compensation shall not be paid to Society members for their involvement in planning, programming or participating in meetings, events or education programs developed by Society/committees and staff, except where such participation involves contractual arrangements for authorship or development of educational materials to be copyrighted and sold or where it has been determined that an honorarium or other form of compensation is essential to provide the highest quality and most timely program. Honoraria, royalties or other compensation may be paid for speakers, discussion leaders or moderators for programs procured from outside organizations such as the AICPA and educational consulting groups. Approval of all forms of compensation for education programs is made by the senior education staff members with respect to the above. All other contracts and compensation agreements must be approved by the CFO.
5. Non-members serving as speakers, discussion leaders or moderators at an official Society event receive a complimentary registration and such honoraria and reimbursement for expenses for travel and housing as agreed upon. These expenses are to be included and clearly identified within the budget for the event and in the financial accounting for that event. Non-members or members may, because of special professional or official association with another organization or group, be invited to be guests of the Society at a specific event. For example, members serving in an official capacity with the Department of Professional Regulation’s Illinois Public Accountant Registration and Licensure Committee or the Illinois Board of Examiners, as well as non-members in this capacity, may be invited by the President & CEO and Chairperson to be guests at various leadership events. Requests should be presented to the President & CEO or his/her designee for approval. 

The Illinois CPA Society, by policy of the Board of Directors, condemns discrimination and sexual and other forms of harassment – which are violations of federal, state and municipal law – in the accounting workplace and the organizations our members serve or represent. The ICPAS believes that incidents of discrimination and harassment are inexcusable and should not be tolerated in the accounting
profession.

The ICPAS encourages all employers in the accounting profession, regardless of size, to condemn discrimination and harassment of all kinds by communicating to their management and employees that such discrimination and harassment will not be tolerated; that they will investigate complaints of such discrimination and harassment immediately and confidentially; and take whatever action is necessary including dismissal of personnel to eliminate the problem. The ICPAS also encourages all such employers to attempt to prevent discrimination and harassment of all kinds through the adoption of comprehensive policies and by implementing education programs to inform management and employees of their rights and obligations under such policies.

No person either male or female, professional or administration, should be subject to unsolicited and unwelcomed verbal or physical conduct of a discriminatory or sexual nature. Such conduct could include stereotyped or demeaning remarks or gestures offensive to either gender or to racial, ethnic or religious groups. Accordingly, all professional and administrative personnel who believe they have been subjected to discrimination or harassment from other personnel or third parties should be encouraged to report such incidents or conduct to appropriate persons in the organization immediately to assure that suitable actions are taken to curtail and prevent such conduct.

In the event of substantial discrimination or harassment by a client, customer, supplier or another employee, the organization’s management should take prompt remedial action to ensure a discrimination/harassment-free workplace for the individual. Although there are limits on the ability to influence client or supplier behavior, possible remedial steps could include an immediate discussion, sending a letter of objection or refusal to continue the business relationship. In any event, the message should be clear that such conduct will not be tolerated and must stop immediately. All workplace policies against discrimination and harassment should be clear that it is the obligation of every person within the organization to comply with the policies against discrimination and harassment in both practice and spirit.

The ICPAS is committed to raising awareness about discrimination and sexual and other forms of harassment and its prevention in the accounting workplace through the following activities:

• Publishing articles in INSIGHT—or electronically—relevant to the identification, prevention and  resolution of discrimination/harassment complaints.
• Publishing guidance for committees and chapter leaders in Management Manuals.
• Presenting educational workshops that enhance awareness of such discriminatory/harassment conduct and its prevention. 

1. Meetings, events and programs that do not qualify for CPE credit.
   
   
   • Ticket prices and registration fees shall be priced by the President & CEO at an amount equal to direct costs and indirect allocated expenses and should reasonably provide that such meeting, event or program has been budgeted to, at a minimum, be on a break-even basis. Past registrations, topical interest and other factors should be considered in establishing an appropriate ticket price or registration fee. The amount of staff resources required to plan, coordinate and execute a program may also bear upon pricing considerations.
2. Meetings, events and programs that qualify for CPE credit. Society-approved CPE credit hours for events and programs shall be priced at an amount established by the President & CEO and CFO to cover direct administrative costs plus direct variable participant costs such as meals, manuals, beverage/snack breaks, etc. and an amount to cover anticipated allocated indirect expenses. This pricing should also consider the uniqueness of the program and its availability elsewhere, the effort expended to plan and execute the program, and the financial impact of a particular program to the total annual budget of education division. Pricing as described above relates to programs developed by the ICPAS. Fees for these programs, AICPA and other non-AICPA vendor programs, and new programs added during the year for sponsorship by the ICPAS will be established by the President & CEO and CFO.

The Illinois CPA Society logo and name are registered in the US Patent and Trademark Office.

All Illinois CPA Society name and/or logo usage requests are subject to approval by the Illinois CPA Society President & CEO or his/her designate.

A regular member in good standing shall be entitled to use the Illinois CPA Society logo and the designation “Member of the Illinois CPA Society” as a part of his/her personal signature.

An affiliate member in good standing shall be entitled to use the Illinois CPA Society logo and the designation “(International/ Student/Academic/or Professional) Affiliate Member of the Illinois CPA Society” as a part of his/her personal signature.

A firm or company shall be entitled to use the Illinois CPA Society logo and the designation, “Members of the Illinois CPA Society” on their stationery or website if the majority of owners (if a licensed public accounting firm) are regular members in good standing.

All Society member groups (Chapters, Member Forums, etc) shall be entitled to use the Illinois CPA Society logo and designation according to Society specifications.

The Illinois CPA Society logo and name may not be used in any manner to imply that a member is in any way an agent of the Illinois CPA Society or that the Illinois CPA Society in any way warrants, approves, or endorsed any product or service provided by the member.

Illinois CPA Society logo artwork must be supplied by the ICPAS Creative Services Department.

All website usage of the Illinois CPA Society logo and name must be an active link to the Illinois CPA Society website.

The Illinois CPA Society reserves the right to revoke approval for usage of the Society name and logo upon a member’s failure to remain in good standing, in the event of misuse by the member/member group as determined by the Illinois CPA Society, or any other breach of this Logo Usage Policy. Upon such revocation, the member/member group will eliminate the use of the Illinois CPA Society logo and name from all materials, products and services regardless of whether such materials, products or services are pre-printed or pre-existing at that time.

To submit a request for logo or name usage, please fill out the PDF Form and return it to:
Mari Watts, Director of Marketing & Communications