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Palestinian Auditors Guide 2021
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Committees Working Procedures

The BOD forms temporary or permanent committees in order to do the functions related to the Association. The BOD determine the number of committees and the number of their members, they also specify its functions in accordance with the Association bylaws as article (19) paragraph (3) stated;

  1. Continuing the Education Committee
  2. Membership Committee.
  3. Standards Committee.
  4. Disciplinary Committee.
  5. Professional Conduct Committee.
  6. Or any other committee as the following:

Section one General Provisions

  1. The BOD forms the committees to achieve the Association goals and objectives in accordance with the bylaws.  Also the BOD has the right to choose committee members from its own members and the General Assembly members.
    The Chairman is considered as the General Coordinator for all the committees who work under the BOD supervision. It is obliged to note, that the BOD can dissolve or make any changes in the committees.
  2. Committees numbers 
    There were nine committees in accordance to the bylaws, which are:
    1.Membership committee
    2.Exams committee
    3.Scientific Research Committee
    4.Disciplinary Committee
    5.Continuing Education Committee
    6.Foreign Relation Committee
    7.Retirement Fund Committee
    8.Profession Conducts Committee
    9.Media Committee.
  3. Committee membership
      Each committee consists between 5-7 members, named by the BOD.
  4. Committee formation
    These committees are formed by the BOD decisions, and are reformed every three years. Every committee must include a president and Vice President who are elected from the committee members.
  5. Committee decisions
    The committee’s decisions are advisory and non-binding to the Board, where the BOD power is to accept or reject or amend or put the necessary recommendation for the Association benefits. The Association Chairman or any member, also has the right to attend the committees meetings, but without the right to vote.
  6. Committees functions
    The committees must put an executive program for itself after submitting it to the BOD for an approval on it. If the decisions are advisory, the BOD has the right to accept or reject the decision.

Section twoThe formed committee’s functions

  1. Membership committees
    The membership is limited to the Board members, and the membership applications are referred to the committee.
    Committee Functions:
    A.The committee studies the legitimate of applications.
    B.The committee writes its recommendations on the applications and reports to the BOD.
    C.Ensure that all the required documents are attached in accordance with the association bylaws.
    D.Contacts the applicants incase the committee needs any additional information.

    BOD powers
    A.BOD decides to accept or reject the application during a specific period and the application is considered acceptable if the BOD do not respond within the mentioned period (three months).
    B.If the BOD rejects the application, they must clarify the reasons of the rejection.  The applicant also has the right to appeal, and the BOD must decide about the appeal within two months. In case the BOD rejects the application appeal, the applicant can resort to the court.
    C.The BOD decides to accept the application after ensuring that all the requested documents are available based on the membership recommendation.

  2. Exams committee 
    The Exam Committees’ main responsibility is to determine the exam subjects, which are planned from the Auditing Profession Board (APB), in order to get the license to practice the profession in accordance with Auditing Practice Law No. (9) Of the year 2004.
    The BOD must discuss the exam subjects, which are determined by the exams committee, in coordination with the Auditing Profession Board (APB) to get the final forming of exams.

    A.Exams Management:
    The exams of license applicants are held under the supervision of the exam committee and the Auditing Profession Board (APB).  The questions may arise in Arabic or English language.

    B.Exams Curriculums:
    Accounting sciences comprise of the following:
    Financial Accounting, Cost Accounting, Enterprises Accounting, Administrative Accounting, Accounting for Companies, Accounting Theory, Financial Statement Analysis and Accounting Information System.

    Auditing practices:
    Auditing principles and techniques, Auditing Procedures, Financial Reporting, International Standards on Auditing, International Financial Reporting Standards.

    Rules & Regulations arise from the following:
    Code of conducts (Auditing Profession), the rules of Palestinian Association of Certified Public Accountants.

    Laws & Regulations, include:
    Tax Law, Labor Law, Companies Law, rules and regulation by Palestinian Monetary Authority, Commerce and Industry Law, Arbitration Law, or any other laws decided by the committee and Profession Board.

  3. Scientific Research Committee
    Committee Functions are to:
    •Review the International Standards on Auditing (ISA), and the International Financial Reporting Standards (IFRS), which are issued by the International Accounting Standards Board (IASP). They also need to translate the standards and distribute them to the members.
    •Perform studies to develop and improve the Auditing practices.
    •Carry out scientific research regarding the improving of the national economy.
    •Execute studies to amend the accounting and auditing procedures.
    •Prepare the reports and recommendations about the profession performance development.
    •Have knowledge about rules and instructions which are related to the profession. 
    •Participate or express opinions about rules and instructions which are related to the profession.
    •Coordinate with the official departments and ministries to support the association with periodic information related to any improvement in the profession.
    •Set up correct accounting principles which are to be available for all association members.
    •Coordinate with the institutes and universities for unifying the auditing education curriculums and the study of the IFRS and IAS.
    •Work on establishing specialists Institutions in Scientific Research, Accountant Studies, and auditing.

  4. Media committee
    Committees Functions include the:
    1.Supervising of the newsletter or the magazine.
    2.Publishing of the practicing profession concepts in all the available media ways.
    3.Suggesting of the association media policies and the ways to use them.
    4.Placing the media programs and allocating a appropriate awareness on them.
    5.Suggesting of publishing materials and continuing the related decisions.
    6.Distributing of publications and suggestions in the appropriate ways.
    7.Communication with the members and developing their abilities.
    8.Communication with the scientific qualifications for a reliable appropriate Accounting, Economic, and Financial Study.

  5. Profession conduct committee
    Committee function:
    1.Preparing the rules and regulations to follow-up with the commitment of the code of conducts manual. The committee will also provide suggestions to develop the performance, and in addition to do the required amendments and reports to the BOD for a final approval.
    2.Studying the received complaints from the BOD and verify any conflicts between the members or profession violations that may arise between the members and their clients before reporting to the BOD.
    3.Verification of any complaints, along to the collection of enough evidence and proofs about any Professional ethics.

  6. Continuing Education committee
    Committee Functions:
    1.Preparing researches and studies to hold a specialized training course that is related to the Profession.
    2.Organize conferences, meetings, and contact with specialists, and coordination for the holding of sessions.
    3.Preparing and studying the materials which are related to the holding of meetings and training courses.
    4.Coordination with the BOD or with any other committees about the place and date of these Profession meetings.
    5.Coordination with the BOD about the conferences and out training courses.
    6.Preparing the publication and providing the members with the latest Auditing researches.
    7.Participating in preparing and choosing the exams materials for the Profession practice license applicants.

  7. Foreign Relation Committee
    Committee Functions:
    1.Special plans to communicate with local, regional and international institutions.
    2.Follow up on the international activities which are related to the Profession.
    3.Build relationships with the International and Arabic unions. The committee will also exchange experience and information with these unions.
    4.Preparing studies and suggestions about the foreign relationships development.

  8. Social security and Retirement fund committee
    Committee functions:
    1.Preparing the Social Security and Retirement Fund Project.
    2.Contact with the members and studying their suggestions about the benefits and services they obtain from the social security & retirement fund.
    3.Participating in setting up plans to obtain money for the retirement fund.
    4.Preparing suggestions that should be followed in the management of the retirement fund. They also formulate special studies to accept the donations of the retirement fund.

  9. Disciplinary Committee
    Committee Functions:
    1.Preparing studies, recommendations and rules about the violations of the code of conduct manual.
    2.Build files and records and to keep all the documents and evidence about any violation to the code of conduct manual, bylaws and Auditing Practice Law.
    3.Verify the complaints against the Auditor.  The committee also collects the documents, and reports them to the BOD, which will report to the Auditing Profession Board (APB) for the taking of the proper actions.
    4.The decisions of the BOD are transferred to the Disciplinary Committee, for them to keep and take the proper actions.

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