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By Laws

Code of Ethics













SECTION 1. COMMISSION ON ELECTIONS. There shall be a Chapter Commission on Elections (COMELEC) to supervise the conduct of elections for council members.


It shall be the duty of the Chapter COMELEC to conduct the elections in an efficient and effective manner.


SECTION 2. MEMBERSHIP OF COMMISSION. The Chapter COMELEC shall be composed of five (5) members who shall be appointed by the Council upon recommendation of the Chapter President, for a term of one (1) Gregorian year.


No member of the COMELEC shall be a candidate for any elective office in the Chapter during his term of office.


SECTION 3. ELECTION RULES. The Chapter COMELEC shall adhere to the election rules prescribed by the PICPA National Board of Directors concerning all PICPA elections, including but not limited to those for Chapter officers, Regional/Sectoral Council officers and the PICPA National Board of Directors.


SECTION 4. ELECTION OF MEMBERS OF THE CHAPTER COUNCIL. The members of the Chapter shall elect the members of the Chapter Council within the 2nd week of December. Specific date is period to be announced by the Chapter COMELEC. All questions and conflicts regarding the manner of holding Chapter elections as well as the results thereof shall be decided by the PICPA National COMELEC.


No person shall be elected to the same position for more than two (2) consecutive years.


SECTION 5. CHAPTER COUNCIL MEMBERS. The Chapter Council Members from each area shall be elected by members of the chapter regardless of the area where they belong.


SECTION 6. CHAPTER NOMINATING COMMITTEE. For purposes of selecting the candidates for the Chapter Council, a Chapter Nominating Committees shall be created with five (5) members composed of the incumbent President and the four (4) immediate past Presidents provided they are not running for chapter elections. Provided further, that if any of them is not available, the Chapter Council shall appoint replacements from among the other past Presidents or any member giving due consideration to the Committee’s area representation.


SECTION 7. NOMINATING PROCEDURE. Each member shall be entitled to send nominees from each area. From among the nominees submitted by members, the Chapter Nominating Committee shall choose candidates for each area equivalent to at least, twice the number of seats allocated for each area in the Chapter Council. Nomination forms, prescribed by the Chapter Nominating Committee, shall be made available to the members not later than August 1 of each year and shall be received by the Chapter Nominating committee not later than August 20 of the same year.


Candidates chosen by the Nominating Committee shall be made to confirm their candidacy in writing.


SECTION 8. QUALIFICATIONS. In choosing the nominees, the nominating member shall see to it that the person he is nominating, possessed the qualifications as specified in Section 2 of Article VII.


SECTION 9. LIST OF NOMINEES. The list of nominees finally selected as candidates for election to the Chapter Council shall be submitted by the Chapter Nominating Committee to the Chapter Commission on Elections not later than August 31 of each year or on the following business day if this dates falls on a Friday, provided that, if the Chapter Nominating Committee can not submit the list on the date specified, the Chapter COMELEC shall on the following business day inform the President who will convene, not later than seven (7) days thereafter, the members of the Chapter Council, to prepare and submit to the Chapter COMELEC the list of Nominees for the Chapter Council, which list shall consist of, at least, twice the number of seats allocated for each area in the Chapter Council.


The list of nominees shall be circularized to the members of the chapter by the chapter COMELEC not later than September 10. Any member of good standing who is not included in the list of nominees above mentioned may be nominated in writing as candidate for election to the Chapter Council by at least five (5) members in good standing, provided that the nomination is received by the Chapter COMELEC not later than September 15.


The final list of nominees including those submitted by at least five (5) members mentioned in the preceding paragraph shall be circularized by the Chapter COMELEC to the members not later than seven (7) days before the annual election.


SECTION 10. MANNER OF VOTING. Voting for the election of Chapter Council shall always be by ballot, and conducted on the day of the annual meeting of members. Every member entitled to vote, may vote in person, or if he cannot be present on the day of election, he shall, in an instrument in writing signed by him, identify the nominees of his choice and appoint a proxy to officially cast his vote.


The proxy form, which shall be designed and pre-numbered by the Chapter COMELEC, must be received by the commission at least fifteen (15) calendar days prior to the date of the meeting.


Each member qualified to vote shall be entitled to cast one vote for each council seat eligible to be voted upon.


The candidates from each area receiving the highest number of votes for the number of seats allocated for each area shall be declared elected.






SECTION 1. STANDING COMMITTEES. There shall be six (6) Standing Committees, namely:


1.                  Committee on Professional Development and Research


2.                  Committee on Meetings


3.                  Committee on Fellowship and Sports


4.                  Committee on Publications


5.                  Committee on Membership


6.                  Committee on Finance


SECTION 2. COMMITTEE COMPOSITION. A Committee shall be composed of not less than five (5) nor more than fifteen (15) members according to its functions. It shall have a Chairman, a Vice Chairman and a Secretary.


Other committees or sub-committee may be created in order to achieve

committee work or objective effectively. The Committee shall be created immediately after the election of the Chapter officers.


SECTION 3. APPOINTMENT OF COMMITTEE CHAIRMAN AND MEMBERS. Committee Chairman shall be appointed by the Chapter President and confirmed by the Chapter Council.


Within fifteen (15) calendar days after he shall have been appointed, the Committee Chairman, shall recommend to the Chapter President, the members to constitute his committee, and the Chapter President shall appoint such members as may have been recommended unless, in his judgment, there are valid reasons to overrule the committee chairman’s recommendation.


At the start of the year, each committee shall propose a program of activities for the year for approval by the Council.


SECTION 4. COMMITTEE MEETINGS. Regular meetings of each committee shall be held at least once a month. Special meetings may also be held. Notices of meetings should be circulated to committee members at least one week prior to the meeting date.


If the Chapter President deems it necessary, he may request the Committee Chairman to call a regular or special meeting. The Chapter President and/or any of the Vice Presidents may attend any committee meeting.


SECTION 5. COORDINATION OF COMMITTEE ACTIVITIES. Committee activities shall be coordinated and reported to the Chapter Council by the respective council member responsible thereof.


The Council Member(s) -in-charge of the coordination and liaison work over the particular committee shall attend to the meetings of that committee.


SECTION 6. COMMITTEE REPORTS. Minutes of all regular and special meetings shall be furnished the Chapter Secretary for the information of the members of the council. All committees shall submit reports of their activities to the Chapter Council not later than ten (10) days after the holding of any activity. The reports to be submitted shall include, among others, a statement of cash receipts and disbursements that shall be prepared by the Committee Chairman, certified by the Chapter Treasurer and audited by the Chapter Auditor.


SECTION 7. SPECIAL COMMITTEES. The Chapter President shall have the power to constitute and appoint the Annual Convention Committee, the Accountancy Week Committee as such other special committees as may be deemed necessary to carry on the activities, and attain the objectives of PICPA. The Chairman of the Annual Convention and the Accountancy Week committees shall function under, and report directly to the Chapter President.


Special committees shall not be governed by the provisions of these By-Laws on committee composition and appointment of committee chairman and members.








1.      To formulate a program of activities which will promote the professional advancement of the members of the chapter.

2.      To recommend such measures which will enhance the practice of the profession;

3.      To coordinate with private and government entities towards the active involvement of the members in developing and improving accountancy education;

4.      To render at least a quarterly report to council on the progress of committee work.




1.      To prepare and execute a general program for monthly meetings which will carry out the theme of operation for the year.

2.      To recommend the topic and speaker for each monthly membership meeting of the chapter for approval by the council.

3.      To select from the membership the members of the panel of interrogators for the open forum;

4.      To generate good attendance during membership meeting through circulars, telephone calls and personal contacts.

5.      To coordinate closely with the other committees who may be in charge of some regular membership meetings.




1.      To design a program of activities which will bring more cordial and closer relations, harness sport talents and develop sport-consciousness among members;

2.      To conduct fellowship get-together;

3.      To organize or engage when invited in sports activities with other professional organizations;

4.      To render at least a quarterly report to the council on the progress of the Committee work.




1.      To take charge of the publications of a chapter newsletter, seeing to it that this publication maintain its quality at a high level and is issued periodically on time.

2.      To solicit, edit and “screen” materials and editorial contribution for the publication;

3.      To take charge of transmitting to the National Office, articles and manuscript intended for publications of the National Office;

4.      To render at least a quarterly report to the Chapter Council on the Committee work.




1.      To adopt and implement a program designed to generate membership in the chapter;

2.      To process and recommend to the council for action, the application for membership;

3.      To coordinate with other committees in encouraging members to participate in Chapter/institute activities, especially among members;

4.      To recommend to the National Board through the Council, the, grant of National Awards in recognition of long meritorious membership (e.g. award for twenty five (25) years of continuous membership);

5.      To recommend to the council the grant of chapter award to members for special achievements in the community;

6.      To maintain an updated directory of members, specify status of their membership;

7.      To keep tab of job opportunities from members in their respective firms and coordinate with the National Office in disseminating to the chapter members with such opportunities;

8.      To render at least a quarterly report to the Council on the progress of Committee work.




1.      To prepare and submit the annual budget of the chapter for the approval by the council;

2.      To study ways and means of improving the financial position of the chapter;

3.      To study and recommend to the council appropriate action on all projects affecting the movement of general funds;

4.      To assist the Treasurer in the collection of accounts;

5.      To recommend to the council, in coordination with the Committee on Membership appropriate action on members who are delinquent in the payment of their dues;

6.      To render at least a quarterly report to the council on the progress of the committee work;

7.      To undertake the publication of the quarterly financial statement of the chapter in the chapter newsletter.






SECTION 1. ENTRANCE FEE. New Members who have never previously been members of any PICPA chapter shall pay an entrance fee at an amount equivalent to that prescribed by the National Board of Directors. No applicant shall be considered unless it is accompanied by the required entrance fees.


SECTION 2. DUES AND OTHER ACCOUNTS. Members shall pay their annual membership dues at an amount equivalent to that prescribed by the National Board of Directors with the approval of the Professional Regulations Commission. However, any duly approved change in the rate of the annual membership dues shall not become effective until the next succeeding year and only after due notice shall have been given to the membership.


Membership dues shall be apportioned as follows:


§         Thirty five percent (35%) for the Chapter and

§         Sixty five percent (65%) for the National Office


The dues shall be payable annually on or before March 31, provided, however, that a member joining during the year shall pay amount corresponding to the full year’s dues.


The National Secretariat in coordination with the Chapter shall handle the billing of membership dues. Billings on current membership shall be rendered on or before January of each year, while new members shall be billed upon approval of application for membership.


SECTION 3. REINSTATEMENT FEE. A reinstatement fee at an amount equivalent to that prescribed by the PICPA National Board of Directors, shall be collected from every person whose membership is sought to be reinstated.


SECTION 4. SPECIAL ASSESSMENTS. The Council may impose special assessments on members to support the specific activities/projects of the Chapter, provided this is reported to the National Board of Directors, including the additional assessments charged to the members.

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