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1. Special Committee
A. Special committees may be appointed as deemed appropriate by the President. These committees shall function in the same manner as standing committees except they shall, in general, be limited to short periods of existence. The President shall specify in writing, at the time of appointment, the committee’s responsibilities and duties.

B. Any Chapter member may request the President to appoint a special committee, but the member requesting shall incorporate the responsibilities and duties of that committee into the request.

C. The special committee chair shall report to the Executive Committee on the status of its activities on a timely basis or as required by the President.

2. Bulletin Committee

Objectives: to edit, publish and distribute the Chapter's bulletin in order to promote and further the purpose of the Society and the Chapter.

A. The Director of Bulletin shall chair the Bulletin Committee.

B. Establishes the Board Meeting date as a deadline for submission of material for publication. Regular meeting is the fourth Tuesday of the month so mailing deadline is the third Monday.

C. Provides extra copies to Membership Chair at regular meetings and a copy to History Chair for file retention.

D. The Bulletin Committee shall function from August 1 to July 31.

3. Bylaws Committee

Objectives: to review the Chapter Bylaws in conjunction with the National Bylaws and to recognize how the bylaws govern the activities of the Chapter.

A. The President-elect shall chair the Bylaws Committee.

B. Presents proposed National Bylaws amendments, if any, to the membership for publication in the bulletin. §

C. Reviews, reports, discusses, and updates Chapter Bylaws annually.

D. Has all Chapter Bylaws amendments approved by both the Chapter Membership and the National Bylaws Committee before becoming effective. §

4. Chapter Development Committee

Objectives: to be responsible for the development of the Chapter to it’s utmost potential. When it becomes evident that there is sufficient interest in and possibility of a strong chapter in a nearby locality, to consider sponsoring the organization of a new chapter.

A. The Director of Chapter Development shall chair the Chapter Development Committee.

(1) The immediate past President shall be the Director of Chapter Development.

B. The Chapter Development Committee shall be responsible for long-range planning.

(1) Submits long-range goals and plans to Chapter President, and Board of Directors for approval.

C. Reviews policies and procedures.

D. Explores surrounding areas for potential new chapters.

E. Explores strengths and weaknesses of Chapter.

F. Assists the President with planning and coordinating the Planning Meeting no later than August 15th with the Chapter President conducting the Planning Meeting. §

5. Directory (Yearbook) Committee

Objectives: to provide the Chapter members with information on members.

A. The Secretary shall chair the Directory (Yearbook) Committee. §

B. The Directory shall contain

(1) Member Roster

a) Member name, home address, telephone number, e-mail address, etc.

b) Place of employment, address, job title, telephone number, fax number, e-mail address, etc.

c) Preferred mailing address

d) Member classification, member number

(2) Chapter Bylaws

(3) Chapter Standing Rules

(4) The Society's Mission and Purpose

(5) Chapter Website Address

(6) List of Chapter Past Presidents

(7) List of Outstanding Members

C. The Directory may include:

(1) The Membership roster may include job title.

(2) Meeting Schedule with program for the administrative year.

(3) Directory of National Officers and Area Directors.

D. The Chapter Roster shall be prepared after November 1st. The updated directory shall be distributed at the December membership meeting.

E. The President may assign all or part of these responsibilities to another member.

6. Education and Legislation Committee

Objectives: to plan the continuing education program for the year and to keep the members of the Chapter informed about legislative matters.

A. The Director of Education and Legislation shall chair the Education and Legislation Committee.

B. Conducts a minimum of six hours of study programs on suggestions from the membership, and on past issues of the ASWA The Edge and publications of other professional organizations. §

C. Directs the members’ attention to developments within the accounting field. §

D. Keeps members informed on matters of current or proposed legislation which would affect them as professional accountants. §

(1) Encourages members to express their position as individuals on any legislative matters which may be of interest to them. Stresses the fact that support of any legislation must be as an individual, since the Society, because of its tax-exempt status, is not permitted to do so. §

(2) Reviews papers whenever legislatures are in session for the purpose of becoming aware to bills which may have an effect on members.

E. Informs the Bulletin, Publicity, and Hospitality chairs when study programs are organized.

F. Is responsible for issuing CPE (Continuing Professional Education) credit certification.

7. Finance Committee

Objectives: to assist the Treasurer with preparation of the Budget and other financial matters.

A. The Treasurer shall chair the Finance Committee.

B. A budget shall be prepared and submitted to the Board of Directors for approval no later than the August Board of Directors Meeting.

C. The Treasurer shall establish and maintain a record of amounts receivable from members not honoring or properly canceling reservations and shall render statements promptly to such members.

D. Prior to the expiration of his/her term, the Treasurer shall be responsible for a smooth and orderly transfer of all financial records, and for the execution of all documents necessary for transfer of signature authority. The authorized signature shall be that of any two (2) officers. The Treasurer shall submit a monthly cash receipts and disbursements report to the Board of Directors.

E. The Committee shall be responsible for the orderly and timely transfer of all financial records for the purposes of the compilation or audit.

(1) Compilation of previous fiscal year completed by September 30th

(2) Audit may be engaged at the discretion of the Board

F. The Treasurer is responsible for the timely submission of the year-end financial report to National Headquarters by October 15th. §

G. The Committee shall function from July 1 of the current year to August 31 of the subsequent year.

8. History Committee

Objective: to maintain the retention and storage of the Chapter's permanent records.

A. The Chair of the History Committee shall be appointed by the Chapter President.

B. The Committee arranges for the storage rental currently at

(1) Gentry Waipio Mini Storage, 94-515 Ukee Street, #5, Waipahu, HI 96797.

Telephone: 808-677-7007/677-3363

9. Hospitality Committee

Objectives: to arrange for and take care of the meetings and Chapter activities.

A. The Director of Hospitality shall chair the Hospitality Committee.

B. Selects the meeting places conducive for business affairs, makes reservations, checks for parking facilities, checks into availability of podium, microphone, and visual aids equipment.

C. Establishes a telephone committee to coordinate reservations for functions.

D. Takes care of meeting necessities:

(1) Sufficient change fund

(2) Sign in sheets for members and guests

(3) Maintains (permanent) name badges for members, guests, and speakers

E. Handles registration table:

(1) Sign-in of members and guests

(2) Collection of speaker evaluations

(3) Issue receipt for payments

(4) Accounting report to Treasurer of attendance, receipts and disbursements, and no-shows.

F. Determines that there is a quorum at membership meetings and informs the Secretary.

G. The Hospitality Committee, with the recommendation of the Treasurer, shall review the meal prices and present the price increase to the Board of Directors for approval when deemed appropriate.

H. The Hospitality Committee shall function from August 1 to July 31.

I. The outgoing Hospitality Committee shall make the necessary arrangements for the August membership meeting place for the following year.

10. Member Relations

Objectives: to ascertain and stimulate the interests and needs of the Chapter members and to encourage them to retain their membership.

A. The Director of Member Relations shall chair the Member Relations Committee.

B. The Member Relations Committee shall conduct at least one (1) new member orientation meeting.

(1) Discusses the development, use, and extension of the Chapter’s new member orientation program to make them aware of all the benefits and programs available.

C. Discusses ways to acquaint members with the benefits and services of the membership on both the Chapter and National levels. §

D. Promotes and encourages networking and mentoring among members to encourage professional exchange that will enhance their professional development. §

E. Encourages new members to join committees.

11. Membership Committee

Objectives: to welcome prospective members to the Chapter and encourage them to join ASWA.

A. The Director of Membership shall chair the Membership Committee.

B. Contacts prospective members (preferably by telephone) to attend membership meetings and to notify the Hospitality Chair of their names. §

C. Prepares member's packet to include a membership application and other informative brochures and data concerning ASWA. §

D. Maintains a status report of all membership applications distributed. Upon receipt of application, notifies the Bulletin Chair to place the prospective member's name on the mailing list. Notifies the Hospitality Chair to place the applicant's name on the call list.

E. Ascertains in accordance with the National and Chapter Bylaws that the prospective member meets the qualifications before presentation of the application to the Chapter Board of Directors for approval, and before remittance to National Headquarters. §

F. Provides the new member information to the Chapter President, Secretary, Treasurer, Bulletin, Hospitality, Member Relations, and other committee chairs whose committee the member has expressed an interest in joining.

G. Presents the new member with the membership certificate at a Regular meeting. Presents the new member with the directory (yearbook) upon membership confirmation.

H. Reviews each member's status by May 1st and submits report at the next Board of Directors meeting. §

I. The Membership Committee shall include a Greeting Subcommittee responsible for welcoming guests and new members at meetings.

12. Nominating Committee

Objective: to select eligible nominees for officers and directors.

A. The immediate past President shall chair the Nominating Committee.

B. The Nominating Committee shall consist of three members.

(1) The immediate past President

(2) The President-elect

(3) One member elected by the Board of Directors (no later than the December meeting)

C. Nominees for officers or directors shall be regular members in good standing.

D. The Nominating Committee shall hold its first planning meeting not later than January and present its nominations by the March Board of Directors Meeting.

13. Program Committee

Objectives: to carry forward the purpose of ASWA by arranging the program meetings with a variety of topics and speakers.

A. The Vice President shall chair the Program Committee.

(1) Introduces speaker at meetings.

B. The Director of Program shall coordinate the arrangements for speakers. §

(1) Prepares a biographical sketch of the speaker for the Publicity and Bulletin chairs.

(2) Informs the guest speaker of the meeting procedure and time limit.

(3) Inquires into visual aids needed and informs the Hospitality Committee in advance.

(4) Reconfirms date, time and place with speaker.

(5) Arranges for speaker appreciation gift.

C. Plans at least ten meetings during the year. §

D. Considers members as speakers.

E. Is custodian of the podium banner.

F. Budget should include speakers meal and appreciation gift.

G. Administers membership evaluation of quality program content.

H. Prior to the expiration of its term, the Program Committee shall present to the Board of Directors a program schedule for July and August of the following year.

I. The Program Committee shall be in charge of the Installation program (June meeting).

14. Public Relations Committee

Objectives: to direct and coordinate various public relations activities to enhance ASWA's public professional image in the community.

A. The Director of Public Relations shall chair the Public Relations Committee.

B. The Public Relations Committee is the custodian of the ASWA Banner, and display sign holders.

C. Looks into and plans various public relations activities: §

(1) Public Relations function

(2) Meeting with other professional organizations

(3) Tours and Visitations

(4) Community activities, including cash count for fund drives, auctions

(5) Radio and Television programs

(6) Treasurers' and other seminars

(7) Displays at career conferences

D. This Committee plans for one dinner event.

E. The President-elect shall emcee the public relations functions.

F. The Internal Revenue Service and State Tax Practitioners Liaison Groups shall be the subcommittee of the Public Relations Committee for reporting purposes.

(1) Members of this subcommittee appointed by Chapter President

(2) Coordinates, compiles and submits agenda topics for liaison group meeting

(3) Reports to Chapter on liaison meetings

15. Publicity Committee

Objectives: to publicize the activities of the Chapter, the achievements of its membership, and to promote the interest for women in accounting.

A. The Director of Publicity shall chair the Publicity Committee.

B. Sends the publicity for special events to the National Publicity Chair who will send a National release to the local newspapers. §

C. Publicizes the meeting dates, special activities, and member achievements.

D. Coordinates with the communications media (newspaper, radio, television, etc.) and other organizations for publicity in their publications.

E. Maintains the Chapter's Website - //community.hei.com/aswa.

F. Maintains the Chapter's Scrapbook and brings it to the Chapter functions. §

G. The Publicity Committee shall function from August 1 to July 31.

16. Scholarship Committee

Objectives: to determine the amount and the criteria of each scholarship awarded during the fiscal year, to process applications, and to award scholarships to students of accounting enrolled in colleges, universities or professional schools of accounting in the United States.

A. The Director of Scholarship shall chair the Scholarship Committee.

B. Chapter joins the ASWA national Scholarship Fund by adopting the Rules and Regulations Governing the American Society of Women Accountants Scholarship Fund.

C. The Committee administers the scholarship fund as governed by Internal Revenue Code Section 501(c)(3).

(1) The Committee may select a record keeper who maintains a separate set of books and report to the Chapter Treasurer.
(2)Three Trustees shall serve three (3) year terms. The expiration of their terms shall be staggered assuring continuity. (a) A Trustee must be an ASWA member in good standing.

(b) Each term begins on July 1 and ends on June 30, which agrees with the financial fiscal year end of the Chapter.

(c) Scholarship Trustee applications shall be submitted to the Scholarship Director.
(d) The Board of Directors shall appoint each Trustee.
(e) Each Trustee shall sign a letter of commitment.
(3) The Scholarship Committee has the responsibility of administering the Scholarship Trust Fund(s) accounts, including: overseeing and making decisions concerning the endowment fund's investments, determining when and how much should be distributed, solicit and review scholarship applications, choosing the recipient(s) and distributing funds.

(4) Managing Investment: Safety of principal shall be emphasized. It is expected that the Scholarship Committee members discharge their responsibilities in accordance with normal fiduciary standards:

(a) With care, skill, prudence and diligence under the circumstances then prevailing that a prudent investor acting in the capacity and familiar with such matters would use the conduct of an enterprise of a like character and of like aims, and
(b) By diversifying the investments so as to minimize the risk of larger losses.
(c) Outside management and investment advisors can be consulted.
(d) Unless otherwise stated, scholarships are only paid out of the interest, dividends and capital gains generated by the principal. If the market value of the principal increases, the unrealized gains are not to be considered available for distribution. If the market value of the principal has decreased, distributions should be suspended until the principal recovers its original value.
(5) The timing of the scholarships distributed from the Scholarship Trust Fund would rest with the Scholarship Committee. It is understood that the Chapter may have to forego giving out scholarships until such time the principal has generated sufficient earnings.

(6) Scholarship awards should be made payable to the appropriate college, not the recipient.

(7) The signors on the Scholarship accounts shall be the Trustees of the Chapter's Scholarship Fund and the Officers of the Chapter. One Trustee and one Officer shall sign all cash disbursements. D. The Scholarship Trust Fund(s) shall consist of the following: (1) ASWA/Lotus Cheigh Scholarship Fund

*Heyden Cheigh established the American Society of Women Accountants dba Lotus Yee Cheigh (Past President (1970-1971) Scholarship Fund with a donation of $25,000 on December 28, 1998.
*Lotus Yee Cheigh Scholarship Fund consists of two separate accounts: a savings account to hold temporary balances and an Endowment Fund, whose purpose is to hold permanent investment funds (principal of $25,000).
(a) An annual scholarship of $500 will be added from the Lotus Yee Cheigh Scholarship Fund to the ASWA's Honolulu Chapter's existing scholarship amount and awarded to the recipient selected by the Scholarship Committee in the spring of each year. Semi-annual scholarships will be contemplated should the earnings of the Lotus Yee Cheigh Scholarship Fund be sufficient to do so. The joint scholarship will be named American Society of Women Accountants/Lotus Yee Cheigh Scholarship.
(b) Heydon Cheigh or his representative may serve as a non-voting member of the Scholarship Committee of the Honolulu Chapter of the American Society of Women Accountants.
(c) The goal is to provide an annual scholarship to a part-time or full-time student pursuing a bachelor's degree with a major in accounting or an equivalent designated post-baccalaureate certificate of accounting to be used toward educational expenses.
(2) K.J. Luke Advanced Accounting Scholarship Fund (for ASWA members only)
* K.J. Luke Advanced Accounting Scholarship was established in May 2002.
(a) Scholarship is for the Honolulu Chapter ASWA members who are pursuing postgraduate courses in accounting.
(3) ASWA Education/Scholarship Fund
(a) The ASWA Education/Scholarship fund provides an amount towards the ASWA/Lotus Yee Cheigh Scholarship.
(b) All 501(c)(3) fundraising net proceeds and direct contributions would be deposited into the ASWA Education/Scholarship Fund.
(c) The National ASWA Organization collects dues and contributions and transfers both to the Honolulu Chapter's professional organization checking account. The contribution should be transferred to the ASWA Education/Scholarship Fund as soon as practical.
(d) these funds pay for educational and scholarship expenses, which may include any administration expenses, such as insurance to cover the trustees and investment management fees.
(4) Any future scholarship fund as it may become available.
E. The recipient(s) should be recognized at a general membership meeting.
F. The Scholarship Selection Committee shall consist of but is not limited to:
(1) Any member of the Executive Committee
(2) Scholarship Committee Chair
(3) Student Activities Committee Chair
(4) At least one member in good standing.

G. The Committee shall seek assistance of the Student Activities Committee in the distribution of the Scholarship Application. H. The Committee may consider contributions to the Educational Foundation for Women in Accounting.
I. Implement scholarship award program sponsored by the Educational Foundation for Women in Accounting
J. In the event of dissolution of the Chapter, any remaining funds will go to a nonprofit organization that is exempt under Section 501(c)(3) of the Internal Revenue Code as follows:
(1) The Educational Foundation for Women in Accounting, if it exists, or
(2) ASWA National or another nonprofit organization working for the benefit of the accounting professional to be chosen by the trustees of the dissolution.

17. Standing Rules Committee

A. The President-elect shall chair the Standing Rules Committee.

B. The Standing Rules Committee shall consist of a minimum of three members.

(1) President-elect (Chair)

(2) Two members in good standing

C. The Standing Rules Committee shall present recommended changes, additions and deletions

(1) to the Board of Directors for review as early as possible or as required by the President.

(2) For adoption at the regular membership meeting following the Board of Directors’ review.

18. Student Activities Committee

Objectives: to carry out all Chapter programs and activities that are directly connected with the accounting students.

A. The Director of Student Activities shall chair the Student Activities Committee.

B. Contacts student accounting organizations to invite students to regular meetings and other activities. Inform students of student membership qualifications, distributes ASWA's brochures to students and student counselors, and plans student coffee hour where the students will have an opportunity to raise any questions they may have in regard to the organization and the accounting profession.

C. Participates in the annual Student Night event.

D. Recognize outstanding students in accounting. §

E. Other optional programs include: §

(1) Sponsoring Junior Achievement groups

(2) Participating on accounting careers council, career days, testing, and evaluation programs

(3) Chapter members showing career films to accounting students

(4) Speaking to accounting classes or college organizations on accounting

(5) Speaking to career counselors or teachers seminars

(6) Presenting certificate of achievement awards to high school or college students

F. Student Activities Committee shall assist the Scholarship Committee in the distribution of the Scholarship applications. Implement scholarship award program sponsored by the Educational Foundation for Women in Accounting.

19. All Committees

A. The duties of the committees shall be such as are set forth in the ASWA Chapter Procedure Manual, the Chapter Bylaws, Chapter Standing Rules, or as directed by the Chapter President.

B. The President shall be an ex-officio member of all committees.

C. Each committee shall include as a committee member the immediate past chairperson.

D. Each committee chairperson shall submit, in writing, a report covering activities for the administrative year, to the membership at the Annual Business meeting in April.

E. All Chairpersons upon retiring from office shall immediately deliver to the incoming Chairperson all reports, record books, and other properties belonging to the Chapter.

MEETINGS

1. At least ten membership meetings shall be held during the year. §

2. The Secretary shall make arrangements for the Board of Directors' meetings.

REPORTS AT MEETINGS

1. The Minutes of each membership meeting shall be circulated among the members present at the following regular membership meeting and shall be approved as circulated or corrected by the membership.

2. The cash balances in the checking, savings, and change accounts shall be reported at each regular business membership meeting. A written financial report shall be presented semiannually.

3. Each committee chairperson, including standing and special committees, will report on its activities at one membership meeting during the year, in addition to an annual report at the Annual Business Meeting in April.

PAYMENT OF BILLS

1. The Board of Directors shall grant standing authority to the Treasurer to pay any regularly recurring or specifically budgeted expenses.

2. All bills except those granted under the Standing Authority shall be presented to the Board of Directors for approval prior to payment, with the exception of bills for meals at regular or special meetings when such bills are required to be paid upon presentation.

3. The Board of Directors, at its discretion, may refuse to approve any unauthorized or unbudgeted expenditure which has not been previously discussed with the Board. In such case, the liability shall remain with the member incurring the expense. (Exception – Chapter Aloha expenses which requires only the President's approval – see Section of Standing Rules).

CHAPTER ALOHA

1. Reimbursement of entertainment expenses for visiting VIP's shall be included in the President's budget each year.

2. Chapter remembrances shall usually be in the form of appropriate cards. However, the President may authorize expenditures.

REPRESENTATION

1. The Chapter President shall be the first delegate to Annual Meetings.

2. The Chapter shall provide an expense fund to defray costs of representations:

A. This fund shall be used to reimburse first, Annual Meeting expenses, then the expenses for other ASWA-sponsored meetings, and/or meeting expenses that promotes the Society's mission incurred by Chapter representatives.

B. The total budgeted and expended amount shall be at the discretion of the Board of Directors for meetings held outside the State of Hawaii that promote the Society's mission.

NEW MEMBERS

1. Prospective members should be encouraged to attend any one (1) ASWA sponsored event prior to approval of an application to join ASWA.

2. New members shall be asked to serve on a committee following acceptance of their membership by the National Board of Directors.

§ = National Chapter Procedures Manual

Approved and adopted by membership 7/27/04

(Acknowledged by national 8/24/04)