目的: 会计 & 审计委员会评估A&A征求意见稿, 专业标准, legislation and related authoritative literature and their effect on the accounting profession. 

职责:
1. Review and respond to exposure drafts from accounting and assurance standard-setting bodies (AICPA, 美财会委, gab)确定具有广泛的影响.
2. Discuss emerging issues and assist in developing strategies to communicate such issues to members.
3. 提出与会计相关的新问题, 学习鉴证和财务报告, 研究和发展合适的社会职位.

成分: Appointed via volunteers, direct recruitment and recommendations, committee chair approval. The committee meets virtually approximately three times per year and one in-person meeting annually, 并任命工作组对具体的征求意见稿作出回应, 它们分别相遇.

推荐: 会计和鉴证合伙人或高级经理, 公司会计中的会计或财务报告. 

目的: Make YCPA members more aware of all OSCPA has to offer and increase involvement from young professionals in additional OSCPA programming. 

职责:
1. Learn about the three areas of the OSCPA government relations (GR) program: (1) lobbying, (2)基层, (三)政治行动委员会
2. 提高注册会计师对OSCPA与当地合作的认识, 状态, and federal governments impacting what Ohio CPAs do professionally (and sometimes personally).
3. 鼓励终身注册会计师对注册会计师职业的PAC提供财政支持.
4. 与其他的ycpa们接触——也许是通过州内有趣的地区性活动, 比如有当地立法者参加的欢乐时光
5. Participate in the future with one of the four committees related to our GR department: the SALT and 联邦税务委员会s, 的GRAC, 及政府帐目委员会. 在选举年(偶数年)，澳门真人赌城也有背书小组委员会

成分: 委员会实际上将根据需要召开会议，但不超过每季度一次. Members will eventually assist OSCPA staff with planning in-person regional events around the 状态.

 

目的: To help OSCPA become a diversity + inclusion influencer and resource to CPAs and Ohio businesses, 促进多元化和包容性的价值, 为了推进具体的, actionable strategic endeavors that will improve the 状态 of inclusion within the accounting profession..

目的: To establish federal tax policy recommendations in conjunction with the Governmental Relations Advisory Council and 必要时, 创建工作小组来执行活动.

职责:
1. 与政府关系咨询委员会协商, 部分, 与社会工作人员有关 tax legislative priorities and tax 政策问题; and recommend strategic objectives.
2. Assisting in interaction with approved legislative and special interest bodies to assure that the Society's views on proposed legislation or broader matters of tax policy are properly considered.
3. 建议重要的税务政策问题以供研究, 研究和发展合适的社会职位. .
4. 参与立场文件的研究和准备, 的研究或分析 新兴的税收政策主题，并确保当前的研究是最新的和相关的. .
5. Identifying policy areas in which the Society can best serve its members with new or revised 流程, CPE课程或练习辅助工具, 特别是涉及立法或政策问题的事项.
成分: Approximately 3-4 in-person meetings and 2 conference calls (dependent upon volume of issues). 为俄亥俄州的整体税收政策立场提供意见, 提高OSCPA的相关性和成员价值. Develop relationships with peers who have similar interests as well as legislators and regulators who are charged with crafting and implementing tax policy. 推荐: 委员会成员应共同具备联邦税务方面的专业知识. 除了, a high level of understanding of the legislative and regulatory process is needed to represent the interests of Ohio CPAs, 企业和个人纳税人确保澳门真人赌城的联邦税收制度简单, 可预测且公平.

目的: Assist OSCPA in identifying and bringing to market learning that is essential to deepening competencies and enhancing individual and organizational performance.

职责:
1. Remain aware of issues and challenges impacting the learning needs of 注册会计师及相关专业人士 and use this knowledge to advise the OSCPA learning team.
2. Engage in learning strategy discussions, providing input based on professional experience.  
3. Identify and recommend experts who can bring relevant insights within our competency / topical focus areas.
4. Share innovative ideas to improve OSCPA’s learning environment based on learning experiences outside of OSCPA.
5. 推广OSCPA项目和服务，并在组织内倡导OSCPA.

成分: 委员会每年大约举行四次虚拟会议. 自由支配的时间承诺通过思想领导渠道做出贡献.

目的: 监督同行评审的管理、接受和完成.

职责:
1. 监督同行评审在俄亥俄州的管理和执行.
2. 监视审查人员在其管辖范围内执行审查.  
3. Evaluate the qualifications and competencies of the technical reviewers on an annual basis to give technical reviewers positive and constructive feedback. 
4. Ensure that the results of peer reviews it administers are undertaken to meet the requirements of the program.
5. Recommend to the OSCPA 执行委员会 policies governing the administration of the peer review program. 

成分: The 同业评审委员会 is an active committee that meets three times per year with members also serving as the Report Acceptance Body (RAB). The RAB members are selected on a rotational basis and the meetings are held virtually on a monthly basis to evaluate the reviews being presented for acceptance.  成员由志愿者任命, 直接招聘和推荐委员会主席批准.

推荐: Those who are currently active in public practice at a supervisory level in the accounting or auditing function of a firm enrolled in the program, that has received a report with a peer review rating of pass on its most recently accepted System or Engagement Review that was accepted timely, 作为公司的合伙人, 或作为经理或具有同等监督职责的人员.

 

目的: The 专业操守委员会 promotes the highest 标准 of professional conduct among OSCPA members and within the CPA profession. The committee also investigates potential disciplinary matters involving members and assesses sanctions w在这里 the committee finds prima facie evidence of infractions of the 规章制度 or of the Code of Professional Conduct. 

职责:
1. Review complaints received from members and the public regarding actions of OSCPA members who may have violated the OSCPA Code of Professional Conduct, 根据这些投诉进行调查, and administer the procedures of the Joint 道德 Enforcement Program (JEEP) between OSCPA and the AICPA. 
2. 监测和回应有关道德解释和行为规则的征求意见稿.  
3. Maintain communications with the AICPA on issues of ethics enforcement under the guidance of the JEEP program. 
4. 向会员解释OSCPA的行为准则. 
5. Discuss emerging issues and assist the executive board and staff in developing appropriate positions on the issues or strategies to communicate relevant issues to members.  

成分: Appointed via volunteers, direct recruitment and recommendations, committee chair approval. 该委员会实际上每月召开一次会议，每年举行一次面对面会议.   推荐: 经验丰富的注册会计师，对管理该行业的道德规则感兴趣.

 

目的: 上市公司委员会评估征求意见稿的影响, 标准, 上市公司立法及相关权威文献.  

职责:
1. Review and respond to exposure drafts from accounting and assurance standard-setting bodies (AICPA, 美财会委, 证券交易委员会, PCAOB决定对上市公司产生广泛的影响. 
2. Discuss emerging issues and assist in developing strategies to communicate such issues to members. 
3. 提出与会计相关的新问题, 学习鉴证和财务报告, 研究和发展合适的社会职位. 

成分: Appointed via volunteers, direct recruitment and recommendations, committee chair approval. 委员会实际上每年大约召开四次会议, 并任命工作组对具体的征求意见稿作出回应, 它们分别相遇.

推荐: 会计和鉴证合伙人或高级经理, 上市公司的会计或财务报告.

 

目的: To establish 状态 and local tax policy recommendations in conjunction with the Governmental Relations Advisory Council and 必要时, 创建工作小组来执行活动.

职责:
1. 与政府关系咨询委员会协商, 部分, 与社会工作人员有关 tax legislative priorities and tax 政策问题; and recommend strategic objectives.
2. Assisting in interaction with approved legislative and special interest bodies to assure that the Society's views on proposed legislation or broader matters of tax policy are properly considered.
3. 建议重要的税务政策问题以供研究, research and development of appropriate 社会地位.
4. 参与立场文件的研究和准备, 的研究或分析 新兴的税收政策主题，并确保当前的研究是最新的和相关的.
5. Identifying policy areas in which the Society can best serve its members with new or revised 流程, CPE课程或练习辅助工具, 特别是涉及立法或 政策问题.

成分: Approximately 3-4 in-person meetings and 2 conference calls (dependent upon volume of issues). 为俄亥俄州的整体税收政策立场提供意见, 提高OSCPA的相关性和成员价值. Develop relationships with peers who have similar interests as well as legislators and regulators who are charged with crafting and implementing tax policy. 推荐: Committee members should collectively possess expertise in 状态 and local tax matters. 除了, a high level of understanding of the legislative and regulatory process is needed to represent the interests of Ohio CPAs, 企业和个人纳税人确保澳门真人赌城的州和地方税收系统是简单的, 可预测且公平.

 

目的: 审核奖学金申请 & 推荐奖学金获得者.

目的: To support 俄亥俄州注册会计师基金会 by taking an active role in overall strategy and fund development for student programming.

职责:
1. Support fundraising events/campaigns personally and/or via an affiliated corporation or foundation.
2. 在前景识别中发挥积极作用, 培养, 邀请和管理潜在的基金会捐赠者.
3. Share ideas and facilitate introductions to help advance fundraising for the foundation.
4. 成为俄亥俄州注册会计师基金会的社区大使, driving interest in and awareness of the Foundation’s programs and representing the Foundation at events and conference.
5. 帮助确定和招募其他发展委员会成员.

成分: Committee Members will be appointed based on open spots and a mutually agreed upon fit for the role. 委员会成员必须参加3次年度小组会议(2次电话会议), 1 in-person) and possible additional individual meetings for introductions or with foundation staff, 必要时. 推荐: The Development Committee is recommended for members who have experience or an interest in fundraising for 俄亥俄州注册会计师基金会. Members who are passionate about the foundation’s student programs and who are interested in helping to connect the foundation to other interested individuals and firms are encouraged to apply.

 

目的: To provide resources and opportunities that help women achieve their definition of success.

职责:
1. 参加妇女倡议委员会的定期会议.
2.建立本地项目和活动，以支持领导力发展和业务增长.
3.参加当地的社交、专业发展和社区服务活动.
4.通过个人外联招募其他专业人士参加当地的活动.
成分: 经推荐任命，委员会主席批准.

推荐: 注册会计师及相关专业人士.

 

目的: To increase membership and participation in OSCPA by providing young CPAs with networking and leadership development opportunities; to enhance the value of OSCPA membership for young members; to inform OSCPA leadership about issues important to its young members; and to develop future leaders of the Society, 职业和社会.

职责:
1. 参与活动 & 项目工作对任务的推进至关重要.
2. 参加预定的YCPA委员会会议.
3. 协助甄别及招募其他YCPA委员.
4. Attend local networking, professional development, community service and student recruitment 活动.
5. 通过个人外联招募其他年轻专业人士参加当地活动.

成分: Appointed through recommendation, chair approval; quarterly meetings (1-2 in-person).

推荐: 经验丰富的注册会计师，对管理该行业的道德规则感兴趣.

目的: The role of the audit committee is primarily to provide oversight for the audit process and tax returns. 职责概述如下. 

职责:
1. 审查审计员提交的审计草案和990.
2. 向全体董事会提交审计报告.
3. Review the management recommendation letter (SAS112) from the auditor and ensure follow up on any issues mentioned.
4. 参与外部会计师事务所选择的RFP流程.

成分: 所有审计委员会成员都是董事会成员. 决定由一名审计委员会主席领导委员会. 

目的: OSCPA的管理机构，它推动组织的战略.

成分: 执行委员会成员由OSCPA提名委员会任命. Board members are expected to attend 4-6 meetings each year, including in-person and virtual. 其他职责可能包括, 但不限于, 与会员的接触, 参加学习项目并在其他委员会任职. 

 

目的: The role of the finance committee is primarily to provide financial oversight for the organization. 典型的任务领域包括预算和财务计划, 财务报告, 建立和监督内部控制和问责制政策. 职责概述如下.

职责:
1. 在财务委员会内批准预算.
2. 监督预算的执行情况.
3. 向董事会提出任何财务问题.
4. 每年审查投资和财务政策.
5. 监督外部投资公司的投资业绩.

成分: 所有财务委员会成员都是董事会成员. 决定由财务主席领导委员会. 除了, it is preferred to have a member that has investment experience to aid in governance for investment portfolio.

 

目的: 评估新的立法问题，以获得OSCPA董事会的支持或反对.

职责:
1. Evaluate new legislative issues raised by members or as assigned by OSCPA’s Board and make 向OSCPA董事会提出正式职位的建议.
2. Draft questions for the various candidates OSCPA will evaluate for possible endorsement (every other 年).
3. 根据需要，就发展中的问题向OSCPA政府关系人员提供建议.
4. Evaluate 状态wide ballot issues for formal OSCPA support or opposition and make recommendations 致OSCPA董事会.

成分: 成员由OSCPA首席执行官任命. 安理会视需要召开会议，通常每年不超过两次. 委员会由OSCPA负责政府关系的副主席领导. 推荐对象:具有监管和立法问题经验的注册会计师, 对公共政策和政治感兴趣，谁支持俄亥俄州CPA/PAC.

 

目的: 治理工作队是执行委员会的一个工作队. The purpose of the task force is to implement best practices in not-for-profit organization governance to support management in achieving strategy and business objectives.

目的: The mission of 俄亥俄州注册会计师基金会 is to inspire and encourage individuals to become CPAs who embrace the core values of the accounting profession and serve the public interest. 俄亥俄州注册会计师基金会的受托人通过提供远见来维护这一使命, insight and oversight of issues impacting the Foundation and the future of the profession.