Volunteer Opportunities

Accounting & Auditing Committee

Purpose: The Accounting & Auditing Committee assesses A&A exposure drafts, professional standards, legislation and related authoritative literature and their effect on the accounting profession. 

Responsibilities:

1. Review and respond to exposure drafts from accounting and assurance standard-setting bodies (AICPA, FASB, GASB) determined to have broad-based impact.
2. Discuss emerging issues and assist in developing strategies to communicate such issues to members.
3.  Recommend emerging issues related to accounting, attestation and financial reporting for study, research and development of appropriate Society positions.

Composition: 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, and appoints task forces to respond to specific exposure drafts, which meet separately.

Recommended for: Accounting and assurance partner or senior manager, accounting or financial reporting in corporate accounting.

Advocacy Development

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

Responsibilities:

1. Learn about the three areas of the OSCPA government relations (GR) program: (1) lobbying, (2) grassroots, and (3) political action committee (PAC)
2. Raise awareness among YCPAs of what OSCPA does with local, state, and federal governments impacting what Ohio CPAs do professionally (and sometimes personally).
3. Encourage financial support for the CPA profession's PAC from YCPAs down the road.
4. Engage fellow YPAs - perhaps through fun regional events around the state, such as happy hours involving local legislators.
5. Participate in the future with one of the four committees related to our GR department: the SALT and Federal Tax Committees, the GRAC, and the PAC Board. We also have endorsement subcommittees during election (even numbered years).

Composition: The committee will meet virtually as needed but no more than quarterly. Members will eventually assist OSCPA staff with planning in-person regional events around the state.

Diversity & Inclusion Task Force

Purpose: To help OSCPA become a diversity + inclusion influencer and resource to CPAs and Ohio businesses, to promote the value of diversity + inclusion, and to advance specific, actionable strategic endeavors that will improve the state of inclusion within the accounting profession.

Responsibilities:

1. Provide insight based on experience to inform OSCPA approach to D&I.
2. Share D&I resources and leading practices with OSCPA to support building a D&I community.
3. Act as an ambassador for D&I within the accounting profession and champion OSCPA D&I initiatives within the business community.
4. Refer and connect OSCPA to key D&I influencers within business network.
5. Represent OSCPA at D&I events as schedule permits.

Composition: We will consider applications based on our desire to have representation of firms and businesses in different market cap segments.

Federal Tax Committee

Purpose: To establish federal tax policy recommendations in conjunction with the Governmental Relations Advisory Council and as necessary, create task forces to carry out activities.

Responsibilities:

1. Consulting with the Governmental Relations Advisory Council, sections, and the Society staff concerning tax legislative priorities and tax policy issues; 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. Recommending significant tax policy issues for study, research and development of appropriate Society positions.
4. Participating in the research and preparation of position papers, studies or analyses on important and emerging tax policy subjects and ensure that current studies are updated and relevant.
5. Identifying policy areas in which the Society can best serve its members with new or revised processes, CPE courses or practice aids, specifically with respect to matters affecting legislation or policy issues.

Composition: Approximately 3-4 in-person meetings and 2 conference calls (dependent upon volume of issues). Provide input into the overall tax policy position of Ohio, increasing OSCPA relevance and member value. Develop relationships with peers who have similar interests as well as legislators and regulators who are charged with crafting and implementing tax policy.

Recommended for: Committee members should collectively possess expertise in federal tax matters. In addition, a high level of understanding of the legislative and regulatory process is needed to represent the interests of Ohio CPAs, business and individual taxpayers to ensure our federal tax system is simple, predictable and fair.

Learning Advisory Task Force

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

Responsibilities:

1. Remain aware of issues and challenges impacting the learning needs of CPAs and related professionals 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. Promote OSCPA programs and services and champion OSCPA within your organization.

Composition: The committee meets approximately four times per year virtually. Discretionary time commitment to contribute through thought leadership channels.

Peer Review Committee

Purpose: To oversee the administration, acceptance and completion of peer reviews.

Responsibilities:

1. Oversee the peer reviews administered and performed in Ohio.
2. Monitor the reviewers performing reviews within their jurisdiction.  
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 Executive Board policies governing the administration of the peer review program.

Composition: The Peer Review Committee 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.  Members are appointed via volunteers, direct recruitment and recommendations with committee chair approval required.

Recommended for: 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, as a partner of the firm, or as a manager or person with equivalent supervisory responsibilities.

Professional Ethics Committee

Purpose: The Professional Ethics Committee promotes the highest standards of professional conduct among OSCPA members and within the CPA profession. The committee also investigates potential disciplinary matters involving members and assesses sanctions where the committee finds prima facie evidence of infractions of the Bylaws or of the Code of Professional Conduct. 

Responsibilities:

1. Review complaints received from members and the public regarding actions of OSCPA members who may have violated the OSCPA Code of Professional Conduct, conduct investigations on the basis of those complaints, and administer the procedures of the Joint Ethics Enforcement Program (JEEP) between OSCPA and the AICPA. 
2. Monitor and respond to exposure drafts on ethics interpretations and rules of conduct.
3. Maintain communications with the AICPA on issues of ethics enforcement under the guidance of the JEEP program. 
4. Provide interpretations for members on the OSCPA’s rules of conduct. 
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.

Composition: Appointed via volunteers, direct recruitment and recommendations, committee chair approval. The committee meets virtually on a monthly basis and in-person annually.

Recommended for: Experienced CPAs with an interest in the ethical rules governing the profession.

Public Companies Committee

Purpose: The Public Companies Committee assesses the impact of exposure drafts, standards, legislation and related authoritative literature on public companies.

Responsibilities:

1. Review and respond to exposure drafts from accounting and assurance standard-setting bodies (AICPA, FASB, SEC, PCAOB) determined to have broad-based impact for public companies.
2. Discuss emerging issues and assist in developing strategies to communicate such issues to members. 
3. Recommend emerging issues related to accounting, attestation and financial reporting for study, research and development of appropriate Society positions.

Composition: Appointed via volunteers, direct recruitment and recommendations, committee chair approval. The committee meets virtually approximately four times per year, and appoints task forces to respond to specific exposure drafts, which meet separately.

Recommended for: Accounting and assurance partner or senior manager, accounting or financial reporting in public company.

State and Local Tax (SALT)

Purpose: To establish state and local tax policy recommendations in conjunction with the Governmental Relations Advisory Council and as necessary, create task forces to carry out activities.

Responsibilities:

1.  Consulting with the Governmental Relations Advisory Council, sections, and the Society staff concerning tax legislative priorities and tax policy issues; 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. Recommending significant tax policy issues for study, research and development of appropriate Society positions.
4. Participating in the research and preparation of position papers, studies or analyses on important and emerging tax policy subjects and ensure that current studies are updated and relevant.
5. Identifying policy areas in which the Society can best serve its members with new or revised processes, CPE courses or practice aids, specifically with respect to matters affecting legislation or policy issues.

Composition: Approximately 3-4 in-person meetings and 2 conference calls (dependent upon volume of issues). Provide input into the overall tax policy position of Ohio, increasing OSCPA relevance and member value. Develop relationships with peers who have similar interests as well as legislators and regulators who are charged with crafting and implementing tax policy. Recommended for: Committee members should collectively possess expertise in state and local tax matters. In addition, a high level of understanding of the legislative and regulatory process is needed to represent the interests of Ohio CPAs, business and individual taxpayers to ensure our state and local tax system is simple, predictable and fair.

Scholarship Committee

Purpose: To review scholarship applications and recommend scholarship recipients.

Responsibilities:

1. Review submitted scholarship applications.
2. Participate in one conference call and make recommendations for scholarship recipients. Notify scholarship winners.

Composition: Appointed by recommendation (typically involved in The Ohio CPA Foundation initiatives prior), only one meeting via conference call to determine winners (will be asked to review materials prior to this meeting).

The Ohio CPA Foundation Development Committee

Purpose: To support The Ohio CPA Foundation by taking an active role in overall strategy and fund development for student programming.

Responsibilities:

1. Support fundraising events/campaigns personally and/or via an affiliated corporation or foundation.
2. Play an active role in prospect identification, cultivation, solicitation and stewardship of potential foundation donors.
3. Share ideas and facilitate introductions to help advance fundraising for the foundation.
4. Be an Ohio CPA Foundation ambassador in the community, driving interest in and awareness of the Foundation’s programs and representing the Foundation at events and conference.
5. Help to identify and recruit other development committee members.

Composition: Committee Members will be appointed based on open spots and a mutually agreed upon fit for the role. Committee Members must participate in 3 annual group meetings (2 via phone, 1 in-person) and possible additional individual meetings for introductions or with foundation staff, as necessary. Recommended for: The Development Committee is recommended for members who have experience or an interest in fundraising for The Ohio CPA Foundation. 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.

Women's Initiatives Committee

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

Responsibilities:

1. Attend scheduled Women's Initiatives committee meetings.
2. Build local programs and events to support leadership development and business growth.
3. Attend local networking, professional development and community service activities.
4. Recruit other professionals to attend local events through personal outreach.

Composition: Appointed through recommendations, committee chair approval.

Recommended for: CPAs and related professionals.

YCPA Leadership Board

Purpose: 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, the profession and the community.

Responsibilities:

1. Participate in event & project work crucial to the advancement of mission.
2. Attend scheduled YCPA committee meetings.
3. Help to identify and recruit other YCPA committee members.
4. Attend local networking, professional development, community service and student recruitment activities.
5. Recruit other young professionals to attend local events through personal outreach.

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

Recommended for: Experienced CPAs with an interest in the ethical rules governing the profession.

The following committees are by appointment only:

Audit Executive Committee

Purpose: The role of the audit committee is primarily to provide oversight for the audit process and tax returns. An outline of responsibilities appears below.

Responsibilities:

1. Review the draft audits and 990s as presented by the auditor.
2. Present the audit report to the full board of directors.
3. Review the management recommendation letter (SAS112) from the auditor and ensure follow up on any issues mentioned.
4. Participate in the RFP process for external CPA firm selection.

Composition: All audit committee members are members of the board. An Audit Committee Chair is determined to lead the committee.

Executive Board

Purpose: OSCPA's governing body that drives the strategy of the organization.

Composition: Members of the Executive Board are appointed by OSCPA's Nominating Committee process. Board members are expected to attend 4-6 meetings each year, including an in-person and virtual. Additional responsibilities may include, but are not limited to, engagement with membership, attendance in learning programs and serving on other committees.

Finance Committee

Purpose: The role of the finance committee is primarily to provide financial oversight for the organization. Typical task areas include budgeting and financial planning, financial reporting, and the creation and monitoring of internal controls and accountability policies. An outline of responsibilities appears below.

Responsibilities:

1. Approve the budget within the finance committee.
2. Monitor adherence to the budget.
3. Present any financial concerns to the board of directors.
4. Review investment and financial policies on an annual basis.
5. Monitor investment performance owned by an external investment firm.
   

Composition: All finance committee members are members of the board. A Finance Chair is determined to lead the committee. In addition, it is preferred to have a member that has investment experience to aid in governance for investment portfolio.

Government Relations Advisory

Purpose: To evaluate new legislative issues for possible support or opposition by OSCPA’s board.

Responsibilities:

1. Evaluate new legislative issues raised by members or as assigned by OSCPA’s Board and make recommendations for a formal position to OSCPA’s Board.
2. Draft questions for the various candidates OSCPA will evaluate for possible endorsement (every other Year).
3. Advice OSCPA government relations staff as needed on developing issues.
4. Evaluate statewide ballot issues for formal OSCPA support or opposition and make recommendations to OSCPA Board.

Composition: Members are appointed by OSCPA’s CEO. This Council meets as needed, typically no more than twice a year. This Council is led by OSCPA’s vice president of government relations. Recommended for: CPAs who have experience on regulatory and legislative issues, are interested in public policy and politics and who support Ohio CPA/PAC.

Governance Task Force

Purpose: The Governance Task Force is a task force of the Executive Board. 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.

Responsibilities:

1. Identify characteristics and qualifications desired for future board leaders.
2. Review the governing documents of the organization and related processes (such as nominations).
3. Review the board’s risk oversight role.

Composition: Members of the task force are appointed by the Board Chair.

The Ohio CPA Foundation Board

Purpose: The mission of The Ohio CPA Foundation is to inspire and encourage individuals to become CPAs who embrace the core values of the accounting profession and serve the public interest. Trustees of The Ohio CPA Foundation uphold this mission by providing foresight, insight and oversight of issues impacting the Foundation and the future of the profession.

Responsibilities:

1. Determining strategic priorities consistent with the mission of the organization 
2. Ensuring good governance and strong fiduciary oversight
3. Participating in fundraising and organizational development
4. Promoting and enhancing the organization and profession’s public image

Composition: Trustees are elected by the Members of the Foundation, which are the Directors of The Ohio Society of CPAs. Trustees serve 3-year terms and are eligible for re-election. The Board of Trustees meets three times per year, and Trustees are invited to a summer leadership planning retreat of the combined boards of The Ohio Society of CPAs and affiliated organizations. Trustees are encouraged to participate in committees and student activities sponsored by the Foundation.