The seal shall consist of a circular die, with two concentric circles, between which shall be the words "The California Society of Certified Public Accountants," and in the center of the die, the words "Incorporated September 27, 1909.
The AICPA bylaws provide for the process by which societies of certified public accountants in each state are to provide the names of suggested candidates to fill AICPA Council vacancies that may arise in the coming year.
ARTICLES OF INCORPORATION of [begin strikethrough]THE[end strikethrough] CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS KNOW ABOVE BY THESE PRECEPTS:
Amper, Politziner & Mattia is a regional firm of certified public accountants
and consultants with offices throughout the New York/New Jersey area.
We have audited the accompanying combining statements of financial position of the California Society of Certified Public Accountants (Society) and California Certified Public Accountants Education Foundation (Foundation) as of April 30, 2007 and 2006, and the related statements of activities, functional expenses, and cash flows for the years then ended.
In our opinion, the financial statements referred to above present fairly, in all material respects, the combining financial position of the California Society of Certified Public Accountants and California Certified Public Accountants Education Foundation as of April 30, 2007 and 2006, and the changes in their net assets and their cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America.
WHEREAS: The American Institute of Certified Public Accountants is a signatory to the agreement creating the GASB as an arm of the FAF and has supported the GASB professionally and financially, it is
RESOLVED: That as of the date hereof, the GASB, with respect to statements of governmental accounting standards adopted and issued in July 1984 and subsequently in accordance with its rules of procedure and the bylaws of the FAF, be, and hereby is, designated by the Council of the American Institute of Certified Public Accountants as the body to establish financial accounting principles for state and local governmental entities pursuant to rule 203, and standards on disclosure of financial information for such entities outside financial statements in published financial reports containing financial statements under rule 202.