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By Laws

Code of Ethics













SECTION 1. CHAPTER COUNCIL. The Chapter shall be governed by a council, composed of seven (7) to fifteen (15) members depending on the Chapter membership, elected from the areas defined in Article IV.


SECTION 2. QUALIFICATION OF COUNCIL MEMBERS. Council members shall have the following qualifications;


a)        Must be a member in good standing as defined in Section 9 of Article V concerned for at least three (3) months before the election;

b)        Must be a holder of a valid resident visa issued by the United Arab Emirates and/or has shown interest in the advancement of the accounting profession;

c)        Must be of sound health; and

d)        Must be of good moral character.


SECTION 3. TERM OF OFFICE OF COUNCIL MEMBERS. The Council Members shall have a term of one (1) Gregorian calendar year.


SECTION 4. VACANCIES. In case of any vacancy of vacancies in the Chapter Council by reason of death, resignation or any other cause, it shall be filled up automatically by the candidate in the immediately preceding election who garnered the highest number of votes among the losing candidate and shall hold office to complete the term of the council member who vacated his post. When the vacant position is that of an officer, the vacancy may be filled up by the Chapter Council by electing one from among themselves to fill up the vacancy and complete the term of the officer who vacated the position, except in the case of the position of the President which shall be filled up by the order of succession as provided for in the PICPA By-laws as follows:

FIRST Vice-President for Professional Development

SECOND If the Vice-President for Professional Development is unable

to assume the Office of the President, the Vice-President for

Membership Development shall assume the Presidency. The

remaining council members shall then elect from among

themselves, who will fill up the position of the Vice-President

which was vacated after assuming the Presidency.


SECTION 5. DUTIES AND POWERS. It shall be the duty of the Chapter Council to conduct the business and affairs of the council and to perform such acts as shall protect and foster the CPA certificate granted by the Republic of the Philippines.


SECTION 6. COUNCIL MEETINGS. There shall be twelve (12) regular monthly Chapter Council meetings. The members of the council shall agree on a fixed time, date and venue of the meeting. During the meeting, Chapter activities shall be discussed and the Chapter Treasurer shall render a report on the financial affairs of the Chapter. No prior notice shall be required for a monthly meeting unless:


a)        it is held at a time, date or place different from that previously agreed upon or fixed by the council; or


b)        A subject matter requiring approval by at least a majority of the members of the council shall be taken up during the meeting. The notice, if required, shall be either in writing or telephone call and shall be served to the council members at least four (4) calendar days prior to the date of the meeting. Failure to give such notice or deviation therein shall not affect the validity of the regular meeting or of any proceeding thereat, if all the council members are present at such special meeting.


Special meeting of the council members may be called by the President on one (1) calendar day’s notice to each Council Member personally, in writing of through telephone , or in the written request signed by eight (8) council members. Such call shall specify the time, date, place and objective of such special meeting.


SECTION 7. QUOROM. A majority of the Council Members shall constitute a quorum for the transaction of the business, and, in the absence of a quorum, a majority of the Council members shall be sufficient to decide any action, except on those matters specifically requiring a difference majority vote as herein provided.






SECTION 1. ELECTED OFFICERS. The Chapter shall have a President, Vice President for Professional Development and Research, Vice President for Membership Development, President - Elect, Secretary, Treasurer, Public Relations Officers (PRO), and four (4) Directors who shall be elected by the Council members from among themselves.


The President shall be the presiding officer of the chapter council.


SECTION 2. PRESIDENT. The Chapter President shall be the Chairman of the Chapter Council and the Chief Executive officer of the Chapter and shall exercise general supervision over the affairs thereof. He shall see to it that the By-Laws as well as resolutions, directives and policies issued in pursuance thereof by the PICPA National Board of Directors, officers and committees acting within their respective legal authorities are complied with. He shall preside at all meetings of the Chapter as well as of the Officers thereof. He shall represent the Chapter on all occasions and in all matters where it should be represented, including but not limited to attendance in the Annual Chapter President’s conference and the Annual National Convention.


No person shall be President for more than one (1) term except for purposes of filling up a vacancy as provided for in Section 3 hereof.


SECTION 3. VICE PRESIDENTS. The Chapter Vice Presidents shall perform such functions as may be delegated to them by the Chapter President.


SECTION 4. SECRETARY. The Chapter Secretary shall keep the minutes of meetings of the Chapter and the officers thereof. He shall be responsible for giving all notices required to be given for meetings as well as for all matters concerning the Chapter. He shall prepare and submit monthly to the PICPA National office, the minutes of all meetings and such other reports as may be required by the PICPA National office from time to time. He shall perform such other duties as may be assigned to him by the Chapter President.


SECTION 5. TREASURER. The Chapter Treasurer shall collect all fees, dues or contributions from the Chapter members as are required by these By-Laws and as may be authorized by the PICPA National Board of Directors and/or the Chapter members. He shall serve as the representative of the PICPA National treasurer in receiving any and all accounts receivable and dues to the PICPA National Office from whatever source that may be received through the Chapter. He shall remit to the PICPA National Treasure, the share of the National Office and the Regional and Sectoral councils in membership dues as well as all monies and other properties properly belonging to the PICPA National office and Regional and Sectoral Councils. He shall keep all unremitted funds of the National Office separately from funds pertaining to the Chapter and shall have no authority to disburse PICPA National Office and/or Regional/Sectoral Councils funds, except to remit them to the PICPA National Treasurer. He shall render monthly reports to the Chapter members and to the National treasurer regarding receipt and disbursement of funds and other amounts under his responsibility. He shall perform such other duties as may be assigned to him by the Chapter President.






SECTION 1. GENERAL MEMBERSHIP MEETINGS. The Chapter members shall hold regular meetings in such frequency, time, date and place as the membership may decide, provided that there must be at least one (1) Chapter General Membership meeting every calendar quarter. The meetings shall include in its agenda highlights of Chapter activities, current projects and action plan in addition to regular chapter Treasure’s report on the financial affairs of the Chapter and committee’s report of activities. No prior notice shall be required for the meeting if held on a standard date, time and place previously agreed upon by the members.


Suggested format for the membership meetings follows:


a)        Call to order

b)        National Anthem

c)        Invocation

d)        Opening Remarks

e)        Introduction and Induction of New Members

f)          Announcements

g)        Treasurer’s Report

h)        Introduction of Guest Speaker

i)           Address by the Guest Speaker

j)          Open Forum

k)         Response

l)           Adjournment


SECTION 2. ANNUAL GENERAL MEETING. There shall be an Annual General Meeting of all members of the chapter during which the Chapter President shall render his annual report. The annual general meeting shall be held on the First Friday of November every year at such time and place as indicated in the notice of meeting.

The order of business at the Annual General Membership Meeting of the chapter, chapter members, and, so far as practicable at all meetings thereof shall be as follows:


a.         Proof of required Notice of meetings

b.         Proof of Presence of Quorom

c.         Reading and approval of Minutes of previous meeting

d.         Report of Activities during the year

e.         New Business

f.          Adjournment


SECTION 3. SPECIAL MEETING. Special meetings of the members of the chapter may be held at anytime (a) upon call by the Chapter President, or (b) pursuant to a result of the chapter council, or (c) upon written request of not less than fifteen (15) members in good standing, setting forth the objective thereof.


SECTION 4. NOTICE. Not later than ten (10) calendar days prior to the holding of general, annual or special meeting, written notice thereof shall be sent via telephone, telefax, messenger, or mail with postage prepaid to the last registered address of all members in Good standing as at a date to be determined by the Chapter Council, which shall not be more than forty-five (45) days before the date of such meeting.


SECTION 5. QUORUM. The physical presence of fifteen (15) members in good standing shall constitute a quorum for purposes of a regular or special meeting.


SECTION 6. ATTENDANCE. A member shall attend a required number of regular and special meetings of the Chapter. Participation in any activity organized or sponsored by the Chapter, Regional/Sectoral Council or PICPA National Office shall be considered the equivalent of attendance in a Chapter meeting for the purpose of this section.


The number of meetings, a ember is obliged to attend shall be in accordance with the guidelines set by the PICPA National Board of Directors.



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