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                                 CHAPTER OPERATIONS MANUAL

TABLE OF CONTENTS                                                                            Page

1.     INTRODUCTION                                                                              3
       Opening Remarks                                                                           4
       Definitions                                                                               4
       Chapter Purpose and Function                                                              4

2.     CHAPTER ADMINISTRATION                                                                    5
       Establishing a Chapter                                                                    6
       Structure of the Chapter                                                                  6
       Board of Directors                                                                        6
       Officers‟ Responsibilities                                                                8
       Chapter Committees                                                                        9
       Committee Descriptions                                                                    9
       Meetings                                                                                 12

3.     FINANCE                                                                                  14
       Overview                                                                                 15
       Funding Guidelines                                                                       16
       Funding Procedures                                                                       17

4.     APPENDICIES                                                                              20
       Checklist for Organizing a PD Event                                                      21
       Sample Board of Directors‟ Meeting Agenda                                                23
       Sample Script for the AGM                                                                24

5.     FORMS                                                                                    28
       Statement of Financial Position                                                          29
       Statement of Operations                                                                  30
       Chapter Organizational Guide                                                             31

CGA-International wishes to acknowledge CGA-BC and CGA-Ontario for graciously providing source material for the
production of this document.

Chapter Operations Manual 2004                                                                                    2
                                 1.      INTRODUCTION

                                         Opening Remarks

                                               Definitions

                                       Chapter Purpose and

Chapter Operations Manual 2004                            3
This manual discusses Chapter operations and administration for the International regions of the Certified General
Accountants Association. It has been developed to provide information and guidance to Chapter Directors.

Directors should be thoroughly familiar with the contents of the Manual, and should conduct Chapter affairs in accordance
with the procedures outlined.

Questions regarding the information in this Manual should be directed to the Manager, International Operations.


For the purposes of this Manual:

 ASSOCIATION means the International department of the Certified General Accountants Association.

 BOARD is the Board of Directors of the Chapter.

 CHAPTER represents a geographical area.

 DIRECTOR refers to a Director of the Chapter.

 OFFICER refers to an Officer of the Chapter (Chair, Vice Chair, Secretary, and Treasurer).

 MEMBER of the Chapter includes both members and students of the Association who reside in the Chapter.

 STUDENT means any person enrolled in the course of studies established by the Association.


Chapters provide Members with valuable opportunities to network with other Members and to obtain professional
development. Some Chapters set up formal or informal mentoring systems to assist Students and new members and
provide them with professional resources and advice. The more active the Members are in the Chapter activities, the more
rewarding the experience.

The goals of the Chapter are to:
      (a)                 develop a spirit of comradeship among Members and to encourage an exchange of knowledge;
      (b)                 facilitate and offer opportunities for professional development;
      (c)                 act as an advocate of the CGA designation and promote the designation within the community;
      (d)                 provide support to Members;
      (e) assist in the implementation of the Association's programs such as ethics and discipline; and
      (f) encourage participation by Members in Association affairs.

To meet these goals, it is suggested that a successful Chapter includes the following functions in its annual activities:
         Annual General Meeting (required)
         Professional development functions
         Student orientation night
         Social functions

Chapter Operations Manual 2004                                                                                              4
                                 2.   CHAPTER ADMINISTRATION

                                             Establishing a Chapter

                                            Structure of the Chapter

                                                 Board of Directors

                                           Officers‟ Responsibilities

                                               Chapter Committees

                                            Committee Descriptions

                                                          Meetings

Chapter Operations Manual 2004                                       5

Chapters are generally established based on geography. The Chapter needs to be large enough to have a sufficient pool of
interested members and students, but small enough that geography does not impede the group from meeting regularly.

1.      The establishment of CGA Chapters is under the authority of the Association.

2.      The rights and responsibilities of Chapters shall be as defined from time to time by the Association, and Chapters
        may not seek independence from the Association.

3.      Upon declaration by the Association that any Chapter is no longer operative, the rights and responsibilities of the
        Chapter shall cease to exist and its net assets shall be transferred to the Association.

4.      The Association shall consider all proposals for the formation of new Chapters. Written proposals for the creation
        of new Chapters must be submitted to the Association for approval. The Members submitting the proposal will
        form the first Board.


The Chapter is directed by a Board of Directors. The Directors are responsible for operating the Chapter to meet the needs
of the Members, based on the guidelines in this Manual. The success of the Chapter depends on the abilities of the
Directors to motivate Chapter Members to participate in Chapter activities. Strong Chapters generally have an active
group of Directors who are passionate about promoting the designation. It is important that Directors have an inclusive
attitude towards the Members in the Chapter and a sincere desire to help them succeed.

The Board will be elected by the Chapter Members. As Members of the Chapter, Students are allowed and encouraged to
vote as well as to hold positions on the Board.

The Board elects its Officers. In addition, most Chapters find it helpful to establish committees to accomplish the
Chapter‟s objectives.


                        1.      The Board should be made up of not less than three and not more than fifteen Directors,
                                elected by the Members of the Chapter.

                        2.      Directors shall be responsible for operating the Chapter in accordance with the guidelines
                                in this Manual.

                        3.      Each Director‟s term starts immediately following the Annual General Meeting and runs
                                for three years. One-third of the Board is to be elected each year, if possible.

                        4.      Each year, the Board elects from their own members the positions of Chair, Vice-Chair,
                                Secretary, and Treasurer (or Secretary/Treasurer), as a minimum. These Officers have
                                specific duties outlined below.

5.      The Chapter Board is responsible to the Association for the general well-being and development of the
        Association in the Chapter areas. The Board is responsible to ensure activities are completed on schedule in a
        fashion worthy of a professional organization.

6.      The Chapter Board is responsible for the implementation of Association plans and programs and to accomplish
        Association goals and objectives. It must, therefore, develop short, medium, and long-range Chapter goals and
        objectives. In particular, objectives should ensure that each Chapter has ongoing programs of events for both
        members and students that will create a high level of professional participation and engender a spirit of pride of

Chapter Operations Manual 2004                                                                                           6
       membership in the Association.

Chapter Operations Manual 2004          7
7.       Chapter Directors act as trustees for the Members at large.   To be an effective trustee a Director should:
         (a)   be an active member either chairing or working on committees;
         (b)   keep informed of what is happening within the Association;
         (c)   be familiar with the Chapter Operations Manual;
         (d)   participate in establishing the direction of the Chapter;
         (e)   understand the commitment to serve, and have the time to do so;
         (f)   have the ability to work with other people.

8.       The Board shall have power to:
         (a) hold meetings
         (b) make all necessary contracts and incur obligations within Association policy for the general conduct of the
             Chapter; and
         (c) pay all expenses for liabilities incurred, such expenses and liabilities not to exceed the approved Chapter

9.       All contracts and obligations, in order to be binding upon the Chapter, shall be authorized by the Board and
         recorded in the minutes of the Board, and shall not be valid unless signed by the Chair and Secretary.

10.      The Board may, from time to time, appoint committees consisting of Chapter Members and delegate to them such
         powers and duties as the Board may determine. No resolution of any committee shall have any force or effect
         until it has been sanctioned and approved by the Board.

11.      For each committee established, a Chair must be appointed from the Board to oversee the operations of the
         committee and report back to the Board.

12.      The Board shall have power to appoint a Member to fill a vacancy on the Board, but such appointment shall
         terminate at the next Annual General Meeting.

13.      The Board may remove a Director who has:

         (a) ceased to be a member or student of the Association;
         (b) failed to attend three consecutive regular meetings of the Board of Directors without prior notice of good and
             valid reasons acceptable to the Board of Directors; or
      (c) ceased to be a member or student of the Chapter.

14. All questions coming before the Board shall be determined by a majority vote.

Chapter Operations Manual 2004                                                                                           8
The Chair shall:
1.      Advise the Association and all Chapter Members of the names of the Board Members, Officers, and Committee
        Chairs. To facilitate advising the Association, a blank organizational chart is included in Part 5 of this Manual.
        These charts are to be completed by the incoming Chapter Chair and returned to the Association office
        immediately following the Annual General Meeting.

2.      In conjunction with the Chapter Board:
        (a) draft a program of events that will implement the desired objectives during the term of office within the
            approved budget;
        (b) draft an organization of committee structure that will carry out the activities to accomplish objectives; and
        (c) maintain regular communication with the Chapter‟s Committee Chairs.

3.      Advise the Chapter Members in writing of the objectives and programs for the following year and ask for
        assistance and input. This can be facilitated through a Chapter newsletter.

4.   Prior to each meeting, prepare the agenda and distribute to each Director.

5.   Chair all Board meetings and the Annual General Meeting.

6.      Make the Vice Chair cognisant of all Chapter activities and prepared to stand in for the Chair at any time.

The Vice Chair shall:
1.      Exercise all of the powers of the Chapter Chair in the absence of the Chair.

2.      Be aware of all Chapter activities and be prepared to stand in for regular committee Chairs in their absence.

3.      Be responsible for Board succession. The Vice Chair should work with two additional members of the Board in
        this endeavour. The Chair and the Past Chair should not be a member of this group.

The Secretary shall:
1.      Keep an accurate record of proceedings of the Chapter, including minutes of each meeting and authenticate all
        approved minutes by signature.

2.      Keep an accurate record of Board members contact information and attendance at Directors‟ meetings.

3.      Preserve all documents of the organization except those specifically assigned to others.

4.      Provide the Chair of each committee with a list of the members of the committee, together with all the papers and
        instructions intended for the committee.

5.      Bring to each meeting a copy of the Chapter Operations Manual, together with a list of the members of all
        standing and special committees of the Chapter.

6.      Carry on all official correspondence for the Chapter.

The Treasurer shall:
1.      Manage the Chapter funds in accordance with the procedures and guidelines set out in this Manual.

Chapter Operations Manual 2004                                                                                          9

Committees are an important part of the operation of the Chapter. They provide the benefits of a cross-section of
qualified judgment, experience, and knowledge not possible on an individual basis. Committee work serves as an
excellent training ground for Association leaders. The opportunity for an individual to participate in committee work
enhances the feeling of belonging and of playing a significant part in the Association, and increases loyalty to the

To ensure the success of a committee, the Board should:
      (a) make sure there is a real need for the committee;
      (b) choose a Director who has a genuine interest in the subject to be the Committee Chair; and
      (c) make sure the Committee Chair clearly understands their goals and duties.

Members of a committee are selected by the Committee Chair, and may include both members and students. Where
possible, Members who are not Directors should be used on committees, both to lighten the workload of Directors and to
provide willing members an opportunity to participate in Chapter operations.

Operation of each committee shall be under the control of the Committee Chair and shall be conducted in such a manner
as to fulfil its function effectively and to the satisfaction of the Board.



The objective of the Professional Development (PD) Committee is to ensure that the Chapter provides events for both
members and students that will create a high level of professional participation and engender a spirit of pride of
membership in the Association.

Each PD event is expected to break even. To this end, speakers and facilities should be chosen and event fees should be
set such that there is sufficient attendance to cover the event‟s costs.

A checklist outlining how to organize a PD event is included as Appendix A.


An important role of the Chapter is to support and assist students. The main activities of the Education Committee are

         acting as liaison between Students and the Association
         helping Students locate resources
         offering Students guidance on job searching
         assisting in the formation of study groups
         encouraging Students to become active in the Chapter
         acting as exam invigilators

It is important that the individuals serving on the Education Committee be familiar with Association policies regarding
Students, as well as with the requirements of the program of studies and the resources available to Students.

Chapter Operations Manual 2004                                                                                          10

The Recruitment Committee shall:

1.      Serve as the secondary school liaison for purposes of recruiting.

2.      Assist the Association with recruitment activities as required.

3       Maintain awareness of the resources available to potential Students through the Association office so potential
        Students may contact appropriate personnel with any inquiries.

Recruitment material is available from the Association that provides an excellent introduction for potential Students to the
CGA program, the profession, and the Association. The Committee should annually contact each secondary school in the
Chapter to suggest a presentation to students.

To ensure that all secondary students are well informed about careers in accounting and the CGA Program, the Committee

      (a) Ensure that both the business educators and counsellors of secondary schools are contacted at least once each
      (b) Ensure that the current Recruitment Chair's name and contact information is left with both the counsellors and
          business educators;
      (c) Ensure that new counsellors and business educators in local schools are aware of local Chapter members'
          willingness to advise students about the profession, the Association, and the CGA program; and
      (d) Ensure that adequate supplies of current calendars and brochures are available to the schools and committee


The primary goal of the Advocacy and Publicity Committee is to promote the Association and the Chapter to the
Members as well as the public. A greater public awareness of the Association benefits all students and members, and
provides a good source of new Students. This objective can be accomplished by means of the following activities:

1.      Chapter Newsletter

        A newsletter should be issued regularly to keep all Members aware of the Chapter activities. The number of
        newsletter mailings is established in the Chapter budget process. If the Chapter uses e-mail to distribute the
        Chapter newsletter, a copy must be mailed to any Members who do not have an e-mail address.

        Some suggested items to include in the newsletter are:

        (a)   names, positions, and phone numbers of all Chapter Directors and Committee Chairs;
        (b)   notice of upcoming events - education, professional development, general meetings, etc.;
        (c)   report on success of past events;
        (d)   annual calendar of planned events;
        (e)   personal notices regarding Members;
        (f)   congratulations to new graduates and award recipients; and
        (g)   notice of appointments or promotions of Members.

        All Chapter Chairs in the region and the Manager, International Operations should be included on the mailing list.

Chapter Operations Manual 2004                                                                                            11
2.      Web Site

        Notification and details of all events should be included on the Association website. Contact the Manager,
        International Operations with details (Chapter, title and description of event, name of speaker(s), date and time,
        place (address and phone number), cost, number of PD points, and contact name, phone number or e-mail

3.      Telephone and E-mail Campaigns

        Many Chapters have found that calling or e-mailing Chapter Members prior to each function encourages

4.      Government Relations

        As a professional accounting body, the Certified General Accountants Association believes that it has a duty to
        ensure that members of government are well briefed on issues affecting its Members.

        In addition, many Members play key roles in all areas of public service. CGAs and Students can be found in a
        variety of influential management, administrative, and advisory positions in all levels of government. Members
        also play integral roles with a variety of other public bodies either as direct employees, contractors, auditors, or

        This direct involvement of its Members, and the fact so much government activity impacts on the accounting
        profession, makes it necessary for the Association to maintain regular contact with the members of government.

        The nature of politics is such that members of government have to keep in touch with their region. Most members
        of government welcome invitations to be involved in community events, which give them an opportunity to meet
        local residents and to discuss current issues to help them keep abreast of issues of concern.

        As a consequence, local organizations such as CGA Chapters should consider inviting members of government to
        their functions, especially if it presents an opportunity to mingle with area residents, and perhaps speak to the


Social activities must be self-funding. Subject to local interest, this committee plans and organizes social activities to
promote fellowship within the Association.

Some of these events can be successfully held in conjunction with non-social events such as general meetings or Student
orientation meetings.

Chapter Operations Manual 2004                                                                                           12

Meetings take two forms: the Annual General Meeting (AGM), which all Chapter Members are encouraged to attend, and
the Board meetings, attended by the Directors. Chapter Members should be welcome to attend Board meetings as
observers, although they would not be entitled to vote on any business conducted.


The main purpose of Board meetings is to conduct the regular business of the Chapter. These meetings should be held
frequently enough to ensure that all Directors are apprised of each other‟s activities, that deadlines are understood and
met, and that committee work is regularly reviewed and progress recognized. A sample agenda for Board meetings is
attached as Appendix B.

      1.        Meetings of the Board shall be held at such times and locations as the Board may determine, or at the call
                of the Chair, but only if a quorum is present. The number of meetings is established in the Chapter
                budget. A simple majority of the Board shall constitute a quorum.

      2.        The Chair:
        (a)       may call a special meeting of the Board at any time; and/or
        (b)       shall call special meeting of the Board upon receipt of written request delivered to the Secretary by three
              Directors. The date of the meeting shall not be later than fourteen days after the receipt of the written
              request by the Secretary.

      3.        Notice of the time and location of any meeting of the Board shall be given to each Director not less than
                five days before the day of such meeting. If all Directors are present, a meeting may be held without

      4.        Robert‟s Rules of Order (latest edition) shall govern the meeting procedure, except as this Manual may
                otherwise provide.


The main purposes of the AGM are for the membership to receive the financial statements and committee reports, to elect
the Board, and to appoint the Chapter‟s auditor for the coming year.

      1.        Each Chapter is required to hold an AGM of its Members at least once a year, within 120 days of fiscal

      2.        The AGM is to be held at a time and location determined by the Board of Directors and within the
                Chapter‟s geographic boundaries.

      3.        The order of procedure at an AGM of the Chapter should be as follows:
        (a)       minutes of previous AGM and all intervening general meetings;
        (b)       correspondence;
        (c)       reports of committees;
        (d)       financial statements;
        (e)       election of Directors;
        (f)       appointment of an auditor; and
        (g)       other business.

        A sample script for the AGM is attached as Appendix C.

Chapter Operations Manual 2004                                                                                               13
       No business shall be transacted at an AGM unless a quorum is present. For this purpose, ten members personally
       present, shall constitute a quorum. If, within half an hour after the time appointed for the meeting, a quorum is not
       present, then the meeting shall stand adjourned and rescheduled to such time, location, and date fixed by the
       majority of the Members present, and
     (a) all Members shall be sent a notice of the time, location, and date of the rescheduled meeting by ordinary mail at
         least ten days prior to date of the rescheduled meeting;
     (b) at the rescheduled meeting, ten Members are not required to attain a quorum – the Members present shall form
         a quorum regardless of their number.

     4.      At all meetings of the Chapter, each Member in good standing shall be entitled to a vote, which may be
             given personally, or by proxy in writing. Such proxies shall be exhibited at the time of the meeting by the
             Secretary and may be exercised only by a Member in good standing.

     5.      Proxies
     (a) shall be written in the form approved and published by the Board and filed with the Secretary before the
         commencement of the meeting;
     (b) shall only be valid for the meeting or any adjournment thereof, for which it is specifically given;
     (c) shall only be given to specially named Members, but may list up to three alternate names to whom the proxy
         shall be given, in order, if the Member first named is not able to act;
     (d) shall be limited to a maximum of five to be held by any one Member; and
     (e) shall be considered withdrawn if the Member, having given a proxy, subsequently attends the meeting for which
         the proxy was given. A withdrawn proxy may not be reinstated.

     6.      Robert‟s Rules of Order (latest edition) shall govern the meeting procedure, except as this Manual may
             otherwise provide.

     7.      The auditor of the Chapter shall be appointed for the ensuing year at each AGM. Any certificated member,
             other than a Director, shall be eligible for appointment as auditor.

     8.      A Member is eligible to be a candidate for election to the Board if:
     (a) the Member is not an employee of the Association;
     (b) the Member‟s nomination is proposed by a Member in good standing; and
     (c) the nominee consents to the nomination before the election.

     9.      At all elections a retiring Director is, if otherwise qualified, eligible to be a candidate for re-election.

     10.     Voting for the candidates shall be at the AGM.

     11.     The Board shall appoint two or more scrutineers to ascertain the results of the ballot vote. Any Member
             who is not a Directors or a candidate is eligible for appointment as a scrutineer.

     12.     In the event of failure to hold the election at the time specified, the Directors shall continue to exercise the
             authority vested in them until such time as their successors are elected.

Chapter Operations Manual 2004                                                                                              14
                                      3.    FINANCE

                                            Overview

                                  Funding Guidelines

                                  Funding Procedures

Chapter Operations Manual 2004                     15

1.       The fiscal year of the Chapter is July 1 to June 30.

2.       The bank account and banking business of the Chapter shall be conducted with a financial institution approved by
         the Board. Invoices and expense claims are to be authorized by the Board, in accordance with the Chapter
         Funding Policies. Two signatures are required on cheques. Any two of the Officers shall sign all cheques and
         drafts subject to signing authority.

3.       Monies are to be deposited intact upon receipt. All payments are to be made by cheque only (i.e., no petty cash

4.       The Board shall cause to be kept proper records and accounts of all transactions of the Chapter.

5.       The Board shall cause the budget for the coming fiscal period to be prepared and submitted to the Association's
         office by June 1 of each year.

6.       A copy of the annual financial statements, approved by the Board as evidenced by the signatures of the Chair and
         Treasurer, together with the Auditors' Report, shall be made available upon request to each Member. The approval
         is to be recorded in the minutes of the Board meeting at which the statements were received. A copy of the audited
         financial statements, including a copy of the management letter together with budget comparison and explanations
         of variance, is to be sent to the Association's office to the attention of the Manager, International Operations
         immediately after approval by the Board, but in any event no later than October 15 following.

7.       In the event of any vacancy occurring in the position of Chapter auditor, the Board may appoint an auditor to
         serve until the next AGM.

8.       In the event of any qualifications in the Auditors' Report, the auditor shall be required to submit to the Association
         complete details of the circumstances requiring such qualifications.

9.       The books and records of the Chapter are subject to review by the Association.


Summary of Reporting Deadlines

JUNE 1               budget for next fiscal year due in Association office

JUNE 30              Chapters advised of approved budgets

JULY 15              bank reconciliation to June 30 due in Association office

OCTOBER 15           audited financial statements and a copy of the management letter due in Association office together
                     with budget comparison and explanations of variance

Chapter Operations Manual 2004                                                                                              16

Any request, not specifically addressed in these guidelines, will be considered on an exception basis as a special funding
request. Funding is subject to the Chapter budget approved by the Association.

Funding includes travel costs for out-of-town Directors, light meals, and miscellaneous direct costs.

Funding includes all direct costs associated with the meeting. These would include coffee and tea, travel costs of
out-of-town Directors, room rental, and incidental expenses. The AGM must be available to all Chapter Members at no
cost. Any joint event held with the AGM must be offered on a cost recovery basis.

Funding includes all reasonable costs incurred including room rental, food and refreshments, and travel costs of
out-of-town Directors, if appropriate.

The Association will reimburse Members travelling on Association business for out-of-pocket expenses to a maximum of
the equivalent economy airfare. Car mileage will be reimbursed at a rate per kilometre to be determined from time to time
by the Association. If hotel accommodation is required, these amounts may also be reimbursed.

Funding will include postage necessary to advise Members of Chapter activities.

Funding will not be provided for activities that are a responsibility of the Association as a whole. Examples include
charitable donations, scholarships or bursaries, and expenses relating to new grads.

It is recognized that there may be occasions when the Board wishes to undertake a special activity that is not eligible for
funding under the policies of the Association. Any special funding request must be made in writing to the Association.

In certain circumstances the Association may subsidize professional development activities to 20% of direct costs, subject
to approval.

Upon receipt by July 15 of the June 30 bank reconciliation, Chapters will be advanced their approved budget for the
current year.

(Guidelines updated as of November 2003)

Chapter Operations Manual 2004                                                                                          17


1.     The Treasurer prepares a Chapter budget for the next fiscal period in consultation with the Officers.

2.     The Association reviews all Chapter budgets in detail to ensure that funding is available on an equitable basis for
       approved Chapter programs consistent with the policies of the Association. Adjustments may be made to the funds
       requested by individual Chapters at this time.

3.     The Association reviews all Chapter budgets in the context of the budget of the Association as a whole. Further
       adjustments to the Chapter budgets may be made at this time in consideration of the overall financial position of
       the Association.

4.     The CGA-Canada Board of Directors reviews the total Association budget recommended by its Finance and
       Executive Committees. Again, it is possible that further Chapter budget adjustments could result.

5.     Any excess of receipts over disbursements is payable to the Association. If savings are achieved or events earn a
       surplus, those funds are not available for other expenditures, unless approved by the Association.


1.     Consultation and Planning

       When work on the Chapter budget is started, a good deal of planning is required to develop a meaningful budget.
       Some of the issues that will need to be considered include:
     (a)   What functions are going to be held in the next fiscal period?
     (b)   What will it cost the Chapter?
     (c)   How many Members do we expect?
     (d)   How many Board meetings will we have?
     (e)   How many mailings do we require?

       These decisions will involve the input of all Directors. A planning meeting should be held to develop the budget
       for the next year (budget to be submitted by June 1).

2.     Consider Association Funding Policies

       When planning Chapter functions it will be necessary to identify the costs that will be funded by the Association
       and the costs required to be funded by the Members attending.

Chapter Operations Manual 2004                                                                                         18
3.      Major Chapter Functions

        Costs Funded by Association

         Meetings                            Room        Travel     Misc.        Snacks          Wine &         (iii)
                                             Rental      Costs      Direct       Coffee         Cheese or      Light
                                                                    Costs         Tea           Equivalent     Meals
         AGM                                    X          X          X            X
         Directors‟ Meetings (i)                           X           X                                          X
         Student Orientation (ii)               X          X           X                            X


        (i)   Chapters covering large geographic areas may want to consider conducting some meetings by
              teleconference. Teleconference costs will be funded by the Association.
        (ii) Out-of-town Directors. Please note that in Chapters where more than one Student Orientation is planned,
              only the local Director would attend.
        (iii) Light meals are considered to be items that would be ordered for a working meeting. Restaurant meals
              would not be considered in this category.


The Association encourages Chapters to sponsor professional development programs. These events are required to be
self-funding overall. Chapters may find it beneficial to invite other professionals in their area to the event (such as
lawyers, bankers, and other professional accountants, depending on the topic).


One of the objectives of Chapters is to "develop a spirit of comradeship among Members” of the Chapter. While this
may be achieved through networking at professional development and other events, some Chapters arrange social events
in addition to the major Chapter functions discussed elsewhere. These events are required to be self-funding.


It should be noted that Association policy does not provide for the funding of such costs as:
        (a)   liquor, wine, and beer (except as otherwise noted)
        (b)   entertainment (i.e. bands, performers, etc.)
        (c)   cost of food (except as otherwise noted)
        (d)   door prizes, gifts, flowers
        (e)   t-shirts, pins

Chapters may, of course, choose to include in their major Chapter functions, other activities that do not qualify for
funding by the Association. Costs of the other activities should be recovered from event attendees by charging the
appropriate fee.

Chapter Operations Manual 2004                                                                                            19
Financial Statement Guidelines

The financial statements are to be:
        (a) comparable to budget and to previous year, and include a Statement of Financial Position and a Statement of
        (b) prepared on the accrual basis;
        (c) audited by a Member in good standing who is not a Director; and
        (d) approved by the Board and signed by the Chapter Chair and Treasurer.

Included in the forms section of this Manual is the standard format for the Chapter's financial statements. Please ensure
your auditor also follows this format. Auditors should review transactions to ensure compliance with the financial policies
and practices as outlined in this Manual.

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                                                        4.    APPENDICES

                                         Checklist for Organizing a PD Event

                                  Sample Board of Directors‟ meeting Agenda

                                                 Sample script for the AGM

Chapter Operations Manual 2004                                             21

In order to organize a professional development seminar, the PD committee should:

1.   Select a topic:
      ask Members for topics of interest, formally via a survey or informally in discussion
      review newsletters and flyers from other Chapters
      review past offerings to identify successful topics from previous years (but be cautious of „topic fatigue‟)
      review past evaluation forms for topic suggestions
      read business magazines for topical themes

2.   Identify a speaker:
      large companies located in your Chapter
      banks and trust companies
      law firms
      government organizations
      personnel firms
      associations and other non-profit organizations
      consultants
      fraud specialists
      universities and community colleges

     Consider using an engagement letter to clarify the details of the seminar and the quoted fees. Many speakers may be
     available to speak to the Chapter for free in the interest of meeting Chapter Members and gaining exposure within
     the professional community. These speakers should be gently reminded that their audience is there for professional
     development, and that the discussion should be educational, and not promotional, in nature. The Chapter should
     consider presenting unpaid speakers with a thank-you gift (such as a gift certificate or gift basket, etc.).

3.   Choose a date and time:
      it should not conflict with any major Association event
      avoid exam week
      avoid holidays
      poll Members to see when preferred times are (weekends, weekday breakfasts, etc.)

4.   Find a location:
      hotels
      libraries
      colleges and universities
      banquet halls, cultural centres, community centres
      company boardrooms
      restaurants

5.   Determine resources needed:
      screen/projector
      photocopied handouts
      microphone
      meals/snacks/coffee/tea etc. - If a meal is being served, restaurants with private rooms may be less expensive than

Chapter Operations Manual 2004                                                                                         22
6.    Prepare budget and determine price:
      (a) Compile cost estimates:
          Fixed costs:
             Speaker fee (if any)
             Speaker gift (if no fee)
          Variable costs:
             Meal/snack/coffee/tea cost per person
             Photocopying per person

                             (b) Estimate attendance

                             (c) Calculate break-even price
                                 = (total fixed costs + estimated attendance x total variable costs/person)
                                                                                   estimated attendance

                             (d) Set seminar price to break-even price (round up slightly)

7.    Arrange to receive payment in advance:
       appoint a Director to be the contact person and receive registrations and cheque payments by mail (and/or credit
          card payments by fax, if Chapter has the means to accept credit cards)
       use advance registration numbers to ensure that break-even will be achieved, otherwise, the event may need to be
       the Director receiving payments should compile list of paid registrants, and should bring this list to the event, to
          check off attendance

8.    Promote the event:
       provide a minimum of six weeks notice
       ensure the function is well advertised in the Chapter newsletter or flyer, or on a website
       include a brief professional biography of the speaker and a description of the topic, as well as pricing, meal, and
          venue information

9.    At the event:
       ensure that all necessary resources are on hand (projector, microphone, handouts, etc.)
       check off attendees on the registration list as they arrive, add any drop-in attendees, and collect any outstanding
          payments. The completed attendee list should be retained by the Treasurer to verify revenues and attendance
          numbers and to present to the Chapter auditor
       welcome attendees, remind them to turn off cell phones, indicate the location of washrooms, etc.
       introduce the speaker, using their biography for background information
       for events longer than 1.5 hours, provide a break approximately half-way through
       once the speaker has finished presenting and has addressed questions, thank the speaker and attendees. For
          volunteer speakers, present them with a gift, if applicable.
       announce upcoming Chapter events before dismissing the audience
       consider using evaluation forms to encourage feedback and obtain suggestions for PD topics

10.   After the event:
       consider sending a follow-up thank-you letter to the speaker

Chapter Operations Manual 2004                                                                                           23

                                               BOARD OF DIRECTORS‟ MEETING
                                                    NAME OF CHAPTER

Circulation list:
List Director names and any guests

Chair’s Report
Chair to update group on Association news, correspondence, upcoming deadlines, etc.

Vice-Chair’s Report
Vice Chair to update group on correspondence, etc.

Treasurer’s Report
Treasurer to update group on bank balance, budget items, financial statements etc., and provides list of outstanding payments for

Any Director moves to approve payments. Motion seconded and approved by majority.

Education Report
Education Chair briefs group on latest/upcoming events etc.

Professional Development Report
PD Chair updates group on recent PD events (attendance, break-even status etc.). Upcoming events are discussed and new ideas may
be generated for future events. These leads will be followed up by the PD committee.

Advocacy and Publicity Report
Advocacy and Publicity Chair briefs group on latest/upcoming events etc.

Social Report
Social Chair briefs group on latest/upcoming events etc.

Other Reports

Other Business

Meeting adjourned
Date and time of next meeting

Chapter Operations Manual 2004                                                                                                24

1.     Registration desk opens. Nametags should be available for all those in attendance.

2.     Welcome by the Chair

       “Good evening and welcome to the       _________ Chapter's Annual General Meeting."

3.     Introductions by the Chair

       “Before we begin the meeting there are a number of people I would like to introduce. I will begin with the
       Chapter Directors who are with us this evening. Would each Director please stand as they are introduced? I
       would also ask the audience to withhold your acknowledgement until they have all been introduced.

           Name                                       Position
           _______________________           _______________________

       And I am ____________________, Chapter Chair and your Chair for this evening's meeting."

       (Introduce other guests as appropriate)

4.     Call to Order - the Chair calls the meeting to order.

       "Would the meeting please come to order. Welcome to the Annual General Meeting of the ____________
       Chapter. My name is ___________ and I am your Chapter Chair."

5.     Quorum

       "The Chapter guidelines require that, for an Annual General Meeting, there must be at least 10 Members
       personally present to constitute a quorum. We have more than 10 Members present and this meeting is, therefore,
       properly constituted."

6.     Rules of Procedure

       "With regard to rules of order, I wish to remind you that this meeting will proceed in accordance with Robert's
       Rules of Order - latest edition.”

7.     Graduates (optional)

       "I would ask you to join me in recognizing the new CGA graduates present. Would any new graduates please
       stand and be recognized."

8.     In Memoriam (optional)

       "I regret to report that a number of Members of the Chapter have passed away since last year's AGM.     I ask you
       to join with me in observing a moment of silence for:

       _____________________                        _______________________”

       “Please stand."
       Following the reading of the list of names, the Chair will pause for one minute before resuming the program.

       "Thank you, please be seated."

Chapter Operations Manual 2004                                                                                        25
9.     Minutes of the Previous Meeting

       "The minutes of the previous Annual General Meeting held in ___________, on ________________ have been
       pre-circulated. Are there any corrections to the minutes?"

       (Following any discussion)
       "Are there any further corrections?"

       "Hearing no further corrections, the minutes are approved as circulated/corrected."
       There is no requirement for a motion to approve the minutes.

10.    Correspondence

       “The Directors at regularly scheduled meetings have handled any correspondence. New business is discussed later
       in the agenda.”

11.    Committee Reports - ask each Director to come forward and give a report.

       "The next item of business is Committee reports. I will call upon each Director to present their report."

       "Would ___________ come forward and report on _____________."

       After the report is complete, the Director steps aside, remaining close to the podium to assist with any questions.
       The Chair continues:
       "Thank you ____________. The report has been received. Are there any questions on the report?"

       After each question the Chair asks:
       "Are there any further questions?"

       When there are no further questions:
       "Hearing no further questions, the report will be placed on file."

       There is no need for motions. Continue this format until all reports, which may include a year to date report by
       the Treasurer, PD Chair, Education Chair, etc. have been presented.

12.    Audited Financial Statements

       "I will now call upon ___________________ ,Treasurer, to present the audited financial statements."

       Treasurer: "Thank you Mr./Madam Chair. The audited financial statements have been pre-circulated. I move
       that the audited financial statements for the fiscal period ended ___________ be adopted as circulated."

       Chair: "Is there a second?"
       Someone seconds

       "Is there any discussion on the motion?"

       Following any questions:
       "Is there any further discussion on the motion?"

Chapter Operations Manual 2004                                                                                         26
       "Hearing none, we will proceed to the vote. The motion is that the audited financial statements for the fiscal
       period ended _______________ be adopted as circulated. All those in favour please raise your right hand."
       Pause, count. The motion requires a simple majority.

       “Those opposed please raise your right hand."
       Pause, count.

       "The affirmative has it and the motion is adopted."

13.    Election of Directors

       Chapters nominations are typically received at the AGM. In this case the Chair would likely proceed as follows:
       "This year there are _____________ vacancies on the Board, each for a term of ______________ years. We
       have received nominations for the following Members:


       Are there any further nominations?"

       After all nominations are received, the Chair states:
       "Are there any further nominations?"

       (a)   If no vote is required because the number of nominations is less than or equal to the number of vacancies,
             proceed as follows:
             "Hearing none, I declare the following Directors elected by acclamation. Would you please stand as I
             introduce you?


       (b)   If a vote is required because the number of nominations is greater than the number of vacancies, proceed to
              a vote. Once the results of the vote have been tallied:
             I declare the following Directors elected. Would you please stand as I introduce you?


14.    Retiring Directors (optional)

      This section is to acknowledge any retiring Directors present at the meeting. If they are absent or there are none,
      continue to next item.

       “Before proceeding to the next item, I would ask you to join me in acknowledging one of our Directors who is
       retiring this year after giving dedicated and valuable service to our Chapter. I am referring to ___________.
       Would you please stand." "Thank you."

Chapter Operations Manual 2004                                                                                        27
15.    Appointment of Auditors

       "The next item of business is the appointment of auditors for          (year)         . We understand that
       _____________ is prepared to serve as the auditor. May I have a motion that _______________ be appointed as
       auditor for      (year).”
       Someone moves.

       "Thank you. Is there a second?"
       Someone seconds.

       "Thank you. It is moved and seconded that ______________ be appointed auditor for                (year)   . Is
       there any discussion?"

       Following any discussion,
       "Are there any further nominations?"

       "Hearing none, we will proceed to the vote. The motion is that _____________ be appointed auditor
       for ___________. All those in favour please raise your right hand."
       Pause, count. A simple majority is required.

       "Those opposed please raise your right hand."
       Pause, count.

       "The affirmative has it and the motion is adopted"

16.    Other Business

       "The last item on the agenda is 'Other Business'. Is there any other business?"

       Following each item of business.
       "Is there any other business?"

17.    Adjournment

       When there is no further business
       "If there is no further business to come before this assembly, the meeting will be adjourned."

       "The meeting is adjourned."

Chapter Operations Manual 2004                                                                                    28
                                                   5.    FORMS

                                  Statement of Financial Position

                                        Statement of Operations

                                   Chapter Organizational Guide

Chapter Operations Manual 2004                                  29
                                             ________________________________ Chapter

                                         STATEMENT OF FINANCIAL POSITION
                                                            as at June 30, 2004

ASSETS                                                                                         2004   2003

Current Assets
         Cash in bank
Total Assets                                           $                          $

Current Liabilities
         Accounts payable                              $                          $


Balance - beginning of year
Transfer of Equity to Revenue, beginning of year
Excess of Receipts over Disbursements for year

Balance - end of year                                                                     ______

Total Liabilities & Net Assets                         $                              $

                        The accompanying notes are an integral part of these financial statements.

Chapter Operations Manual 2004                                                                               30
                                          ________________________________ Chapter

                                             STATEMENT OF OPERATIONS
                                                  for the year ended June 30, 2004

                                                                                 2004             2003
                                                                      Actual     Budget* Actual
 Association funding incl. equity, beginning of year $       $         $
 PD and event revenue
 Interest income                                                                 _____

Total revenue                                                                    _____

 Major Chapter functions:
        Annual General Meeting                      $        $         $
        Directors‟ meetings
        Student orientation
        Professional development
        Social functions
Total major Chapter functions                  ______    ______   ______

  General expenses:
         Copying & printing
         Other ____________________________
         Other ____________________________ ______ ______ ______
Total general expenses                   ______ ______ ______

Total disbursements                            ______    ______   ______

Excess of receipts over
    disbursements/expenditures                      $                  $             $

* Budget comparison and explanations of variance attached.

Chapter Operations Manual 2004                                                                           31
                             CHAPTER ORGANIZATIONAL GUIDE
                      _____________________________________________ Chapter



                                      Member/Student #

             VICE CHAIR                          SECRETARY                           TREASURER

  Name:                              Name:                                Name:
  Address:                           Address:                             Address:

  Telephone:                         Telephone:                           Telephone:
  E-mail:                            E-mail:                              E-mail:
  Member/Student #                   Member/Student #                     Member/Student #
             EDUCATION               ADVOCACY & PUBLICITY CHAIR                RECRUITMENT CHAIR
  Name:                              Name:                                Name:
  Address:                           Address:                             Address:

  Telephone:                         Telephone:                           Telephone:
  E-mail:                            E-mail:                              E-mail:
  Member/Student #                   Member/Student #                     Member/Student #
              PD CHAIR                           SOCIAL CHAIR                  DIRECTOR-AT-LARGE
  Name:                              Name:                                Name:
  Address:                           Address:                             Address:

  Telephone:                         Telephone:                           Telephone:
  E-mail:                            E-mail:                              E-mail:
  Member/Student #                   Member/Student #                     Member/Student #
       DIRECTOR-AT-LARGE                   DIRECTOR-AT-LARGE                   DIRECTOR-AT-LARGE
  Name:                              Name:                                Name:
  Address:                           Address:                             Address:

  Telephone:                         Telephone:                           Telephone:
  E-mail:                            E-mail:                              E-mail:
  Member/Student #                   Member/Student #                     Member/Student #
       DIRECTOR-AT-LARGE                   DIRECTOR-AT-LARGE                   DIRECTOR-AT-LARGE
  Name:                              Name:                                Name:
  Address:                           Address:                             Address:

  Telephone:                         Telephone:                           Telephone:
  E-mail:                            E-mail:                              E-mail:
  Member/Student #                   Member/Student #                     Member/Student #

  Please remember to indicate whether the volunteer is a member or student and include their member/student

Chapter Operations Manual 2004                                                                                32

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