Beruflich Dokumente
Kultur Dokumente
ACCOUNTANTS (JPIA)
MSU- ILIGAN INSTITUTE OF TECHNOLOGY CHAPTER
Tibanga, Iligan City
PREAMBLE
We, the members of JPIA, with the help of Almighty God, believing in the need for a better
organization and in the protection of the welfare and interests of Accountancy students, do
hereby promulgate and adopt this Revised Constitution and By-Laws that shall advance,
implement, and maintain our goals and aspirations, strengthens the common tie that binds and
develops us to be future accountants and promote the welfare of all students and the academic
standards of our Alma Mater.
Section 1. This Constitution and By-Laws shall be known as the Revised Constitution and By-
Laws of the Junior Philippine Institute of Accountants- MSU IIT Chapter.
Section 2. For purposes of this Constitution and By-laws, the following words shall have the
meaning as ascribed to them in this section,
Section 4. There shall be two fiscal periods, hereinafter known as JPIA semesters, of the JPIA in
one school year. The Board shall fix the period of the JPIA semesters considering the regular
semesters as its year. Fixing of a New Period of JPIA semesters shall require the approval of the
GA.
ARTICLE II – NAME, SEAL AND DOMICILE
Section 1. The organization shall be known as the Junior Philippine Institute of Accountants,
Mindanao State University – Iligan Institute of Technology Chapter.
Section 2. The organization shall adopt, through a Board resolution with its ratification by the
JPIANs, an official seal of the JPIA, which reflects and symbolizes the unity of the members.
Section 3. The principal office of JPIA shall be at the College of Business Administration, MSU-
Iligan Institute of Technology, Andres Bonifacio Avenue, Iligan City 9200.
Section 4. The Board may, by resolution, adopt a new name, seal, or domicile of the
organization which shall truly be reflective and symbolic of the ideals and unity of the members.
Such resolution shall take effect upon its ratification by the members of the organization.
Section 1. In the realization of its objectives, the members of the JPIA shall be committed to:
a. The rule of law;
b. The consultative, participatory and democratic attitude;
c. Service above self;
d. The voluntarism spirit of the students; and
e. The total development of the students and the society.
Section 1. Fellowship and Solidarity- to strengthen the rapport, camaraderie and unity among
the JPIAns.
Section 3. Socio-civic and Cultural Consciousness- to initiate and support programs and projects
that are designed to enhance the social, political, economic, cultural and physical development
of the JPIAns.
Section4. Moral Integrity- to promote and uphold moral values beneficial to the interest of the
accountancy profession, to oneself and to others.
Section 5. Student Rights and Welfare- to stand for the protection and preservation of the
rights, interest and general welfare of the students.
Section 6. Filipino Nationalism- to promote Filipino Nationalism and uphold the interest of the
society and the people.
Section 7. External Relations- to promote and maintain tie- ups and better understanding
between the JPIA, other students and school authorities of the Institute as well as other
organizations.
ARTICLE V- MEMBERSHIP
Section1. All Bachelor of Science in Accountancy students of the Institute upon enrollment shall
be members of the JPIA.
Section 2. The JPIA renounces hazing and initiation of any kind that will tend to degrade the
dignity of the individuals or discredit the good name of the Institute, as a pre- requisite for
membership.
Section 4. Involuntary Loss of Membership. Any JPIAN may involuntarily lose his membership
on the following grounds:
a. If he willfully neglects to do his duties and obligations; or
b. If he commits a gross violation to the provisions of this Constitution and By-Laws,
rules and regulations.
Involuntary loss of membership shall be valid upon a majority vote of all members of the
Executive Board.
Section 5. Voluntary Loss of Membership. Any member may voluntarily lose his membership if
he expresses renunciation, in writing, of his membership.
Section 6. Reacquisition of Membership. Any member who lost his membership under Section 4
and Section 5 herein may reacquire his membership by:
a. Reapplication and approval of the majority of the Executive Board, or
b. Direct act of the Executive Board.
Section 2. Each JPIAns shall have the following duties and obligations:
a. To comply with the provisions of this Constitution and By-Laws and other rules and
regulations that are promulgated by the Executive Board or the General Assembly;
b. To actively participate in all activities of the JPIA;
c. To cooperate with the duly constituted officials in the attainment and preservation of
a just and orderly organization;
d. To pay membership fees, dues, special assessments, fines and such other fees which
may be levied by Executive Board Resolution subject to the provision herein
provided;
e. To contribute to the development and welfare of the JPIA;
f. To cast one’s vote and respect the rights of other members, and
g. To perform such other duties and obligations as may be prescribed by the Executive
Board or the General Assembly.
Section 1. Any member shall pay a non-refundable membership fee every semester, determined
by the Executive Board.
Section 2. The JPIA may raise funds for its programs, projects and activities through
contributions, solicitations, and other related forms from its members as long as it will not
compromise the integrity of JPIA.
Section 3. The Executive Board may, by resolutions, assess and collect from JPIAns an amount
as may be required for special occasions and activities of the JPIA.
Section4. No membership fees, dues, special assessment, fines and other fees shall be levied on
the members without a public meeting called first for that purpose.
Section 1. The membership fees, dues, special assessment, fines and other fees levied and
collected from the members shall be the funds of the JPIA. Such funds shall be deposited with a
reputable bank in Iligan City or at the MSU- IIT Cooperative Bank, at the option of the
Executive Board, with the following as handbook signatories:
a. JPIA President,
b. JPIA Treasurer and
c. JPIA Adviser
Section 2. Withdrawal of funds shall always be done by all of the above-mentioned signatories.
Semestral reports thereof shall be submitted with copies furnished to the Department of
Student Affairs.
Section 3. All money collected by the authority of the Executive Officers for a special purpose
shall be treated as a special fund and shall be paid out for such purpose only. If the purpose of
the special fund created has been fulfilled or abandoned, the balance, if any, shall be
transferred to the general funds of JPIA.
Section 4. The JPIA Executive Officers shall formulate and adopt a budget that shall embody a
work plan of programs and projects with estimated expenditures for the incoming year, to be
approved by the General Assembly. A copy of the budget shall be sent to the Director of the
Department of Student Affairs for his review through the Chairman of the Department of
Accountancy who shall endorse the same with respect to the legality of the projects and the
sufficiency of funds.
Section 5. No money shall be paid out of the funds of the JPIA except in pursuance of an
appropriation authorized by the General Assembly and approved by the JPIA President.
Section 8. The balance of the JPIA general funds for a specific term shall be turned over as
funds for the next or succeeding term.
Section 7. All expenditures of the organization shall be audited by the Commission of Audit of
the JPIA.
Section 8. All proceeds from the fund raising projects and solicitation/ donation shall cover up
for any budget deficiency that may be incurred.
ARTICLE IX- ORGANIZATIONAL STRUCTURE
Section 2. The GA shall be a forum for information and consultations, in which decisions shall
be significantly considered.
Section 3. The GA shall meet at least once every JPIA semester; the time and date shall be
fixed by the Executive Board.
Section 4. The presiding officer and the secretary of the GA shall be the JPIA President and the
Secretary- General of the JPIA, respectively.
Section 5. The GA shall initiate the legislative process by recommending programs and activities
to the Executive Board and the adoption of measures for the general welfare of the JPIAns.
Section 6. The GA shall be called by the President. It may also be called at least five (5)
members of the Executive Board or by the petition of at least one-sixth (1/6) of all members of
the JPIA. Notices for such assemblies shall be posted in at least five (5) conspicuous places in
the College at least one (1) week before the scheduled meeting
ARTICLE XI
EXECUTIVE BOARD
Section 1. The Board shall be the principal governing body of the JPIA.
Section 2. The general management of the JPIA and its business transactions shall be exercised
by the Board.
Section 3. The Board shall be composed of the Executive officers and ex-officio members, as
herein provided subject to limitations.
Section 4. The members of the Board shall hold office for one year or until their successors
have been duly elected and assumed office.
Section 5. The Board shall have the sole power to confirm all appointments in any offices or
committees herein provided subject to limitations.
Section 6. Internal Rules of Procedures. The first elected members of the Board under the
Constitution and By-Laws shall promulgate an Internal Rules of Procedures within ninety (90)
school days of the start of the regular classes of the first semester. Such rules of procedures
shall govern this, but not limited to conduct of Board meetings and the official conduct of its
members.
Section 7. Authority. The Board shall safeguard all property, interests, businesses and
transactions of the JPIA with full authority to manage, direct, and supervise the same under its
collective responsibility except those reserved for the GA. The authority of the Board shall
include but not limited to the following:
7a. Formulation of plans and projects in accordance with the Constitution and By-Laws;
7b. Creation of bodies or committees and definition of their duties and authorities as it
may deem necessary to effectively carry out its programs and activities;
7c. Confirmation of all appointment of the Secretary-General, Treasurer and other
offices and the membership in all committees subject to the provisions as provided
hereinafter,
7d. Submission of semestral, annual, and end-of-term reports to General Assembly;
7e. Study, Planning and adoption of policies, criteria, rules and guidelines as may be
necessary and convenient to carry out, effectuate and implement the purposes and
objectives of the JPIA;
7f. Imposition of disciplinary actions against erring JPIAns or its members and provide
penalties thereof;
7g. Supervision of the implementation or revisions to this Constitution and By-Laws
subject to the ratification of the members of the JPIA; and
7h. Performance of such other functions as may be necessary provided that it is in
accordance with the provisions of this Constitution and By-Laws.
Section 8. The Executive Secretary and the Treasurer, by virtue of their being appointed, shall
not have any voting rights but are deemed members of the Board.
Section 9. The ex-officio member of the Executive Board are the following: the University
Student Council President, and College Executive Council Governor.
Section 1. The Board shall conduct regular meetings every first and third week of the month or as
agreed upon by the officers of the Board.
Section 2. Special meetings of the Board may be called upon by the President or by a majority of the
members of the Board.
Section 1. The JPIA shall have at least one (1) adviser every academic year.
Section 2. The adviser of the JPIA shall be designated/ appointed by the Executive Board not
less than fifteen (15) days after its organization.
Section 3. The JPIA Adviser must be a faculty of the Department of Accountancy of the MSU-
Iligan Institute of Technology, and must have a permanent appointment at the time of his/her
designation.
Section 1. Composition. The Following shall be the Executive Officers of the JPIA:
1a. President;
1b. Executive Vice-President;
1c. Vice President for Finance;
1d. Vice President for Academic Affairs;
1e. Vice President for Internal Affairs;
1f. Vice President for External Affairs;
1g. Year Level Representatives;
1h. Treasurer; and
1i. Executive Secretary.
Section 2. Term of Office. All elected Officers shall hold office for a term of one year from the
time of commencement of their term or until such time their successors have been duly
qualified and elected. The term of office shall, except for the First Year Representatives,
commence on the fourth (4th) Monday of March. The term office for the First Year
Representative shall commence when the Committee on Election proclaims and certifies his/her
election and end on the fourth (4th) Monday of May.
Section 3. All Executive Officers shall be elected by the JPIAns except Year-Level
representatives, Executive Secretary and Treasurer. The Year-Level Representatives shall be
elected by the members of its respective Year- Level Organizations.
Section 4. The Executive Secretary and Treasurer shall be appointed by the JPIA president
subject to the concurrence of the Board.
Section 1. There shall be Year-Level representative organizations of the JPIA, which shall serve
as the coordinating and supervising bodies of the organization.
Section 2. All JPIAns enrolled in such year-level shall be the members of such year-level
organization.
Section 5. The Year-Level Organization shall have the following authorities and duties:
5a. To initiate and supervise projects and activities in coordination with the JPIA;
5b. To facilitate the implementation of all projects and activities initiated by the
JPIA; and
5c. To perform such other functions and exercise such other powers as may be
prescribed by the Board or the GA.
Section 6. The powers and functions of the Year-Level Representatives are as follows:
6a. Serve as members of the Board;
6b. Promote and implement the objectives, programs and projects of the JPIA
within his/her jurisdiction in coordination with the Executive Officers;
6c. Assist the President of the JPIA in the Implementation of the activities and
programs of the organization; and
6d. Perform other duties inherent to the position and exercise such other functions
and powers as may be prescribed by the Board or the President.
Section 7. The President of the JPIA shall exercise general supervision over the activities of the
Year-Level organization and the official conduct of its officers
Section 2. The Permanent Committees shall be composed of a Chairman and at least (1) Vice-
Chairman. The President shall appoint the members of the Committee from among the JPIAns
subject to the provisions of this Constitution and By-Laws.
Section 3. The Permanent Committees shall make suggestions and recommendations on their
respective specialization to the Board and shall assist in the implementation of a decision in
coordination with the Executive Officers.
Section 4. The authorities and duties of the committee chairman are as follows:
4a. To ensure the proper implementation of their respective programs and
activities;
4b. To preside over all meetings of their respective committee; and
4c. To exercise such other powers and perform such other functions as the Board
may prescribe.
Section 6. Other Committees may be created by the Board, as it may deem necessary, proper
and convenient for the JPIA. The Board shall define the powers, functions, authorities and
duration of such committee.
Section 1. The Constitutional Committees of the JPIA are the Committee on Election, referred
herein as COMELEC and the Committee on Audit, referred herein as COA.
Section 2. Each Constitutional Committees shall be composed of a chairman and at least one
(1) vice chairman.
Section 4. The number of members of the Constitutional Committees shall be determined by the
Chairman, subject by the concurrence of the Executive Board.
Section 5. The term of office of the members of COA shall be one year, provided that the term
of office of its chairman shall commence on the fourth (4 th) of Monday of May and of its
members on the day of its appointment. The term of office of the members of the COMELEC
shall be under the direction of the Board.
Section 6. No member of the COMELEC shall be eligible to be a candidate for regular or special
election in any level in which he/she is to perform his/her duties.
Section 8. The COMELEC shall have the power, authority and duty to conduct and supervise
elections of the JPIA, and Year-Level Organization under this Constitution and By-Laws, any
plebiscite and referendum.
Section 9. The COA shall have the power, authority and duty:
8a. To examine, audit and settle all accounts pertaining to the revenues and
receipts of the JPIA and all expenditures or uses of funds and properties of the
JPIA;
8b. To define the scope of its audit and examination;
8c. To promulgate accounting and auditing policies, rules and regulations; and
8d. To exercise such other power and to perform such other duties and functions
as may be prescribed by the GA.
The first members appointed or elected, as the case may be, in the COA shall
prescribe a standard Chart of Accounts and promulgate general accounting rules and
regulations and auditing procedure within the first six (6) months of the term.
ARTICLE XX-ELECTION
Section 1. The regular election of all elective Executive Officers, except for the First Year
Representative, and the Chairman of the COA shall be held every 2 nd Wednesday of April. The
election of the First Year Representative shall be held within the fifteen (15) school days after
the Regular Enrollment for the first semester as determined by the Institute.
Section 3. The COMELEC shall decide the time and place of election.
Section 4. The Chairman of the COMELEC shall be appointed by the JPIA Adviser, one (1)
month before the regular election of all elective Executive Officers.
Section 5. Any JPIAn of good standing shall be eligible to be a chairman of the COMELEC
subject to the provision of this Constitution and By-Laws or the provisions laid down by the GA.
Section 6. The following activities shall be undertaken during the election, of all levels, if held in
an organizational meeting:
5a. The COMELEC shall formulate an standard procedure of the election;
5b. The Chairman of the COMELEC shall call an organizational meeting of all members of
each level, the JPIA or each year-level organization, as the case may be.
5c. The Chairman of the COMELEC acting as the presiding officer of the meeting shall
declare whether or not there is a quorum and shall announce clearly the purpose of
the meeting and officers to be voted upon.
5d. The secretary who is appointed by the chairman shall take down the minutes of the
proceedings.
5e. The presiding officer shall announce the election procedure pursuant to their
resolution. After all policies and issues shall have been clarified, the COMELEC shall
accept nomination of candidates from among its members.
5f. Each nominee for an office shall be allotted equal time to speak before the
members, strictly on his qualifications, platforms and programs.
5g. Every member present at the meeting shall be entitled to vote. Voting for the
President and Executive Vice President shall be made by secret ballot. All other may
be done by show of hand or any other methods unless there is an objection. In such
case, election shall be done by secret balloting.
5h. As soon as all voters desiring to vote have voted, the COMELEC shall declare the
voting closed, publicly count the votes using tally sheets and boards for the purpose
and on the basis of the said count, proclaim and certify the winning candidates. The
COMELEC shall not postpone or delay the count and the proclamation.
Section 1. Permanent vacancy occurs in any office if the official is permanently incapacitated,
refuses to assume office, voluntarily resigns or is removed from office.
Section 2. Temporary vacancy occurs in any office if the official is temporarily incapacitated to
perform his duties for physical or legal reasons.
Section 3. Any elected officer and any member of the Constitutional Committees under this
Constitution and By-Laws may be suspended or removed from office during his/her term on the
following grounds:
3a. Gross violation of this Constitution and By-Laws;
3b. Dishonesty, oppression, misconduct in office, gross negligence of duty;
3c. Abuse of authority;
3d. Guilt of acts involving moral turpitude; or
3e. Such other grounds as may be provided by the Board or the GA.
Any complaint against an officer on a ground as provided herein shall be initiated only
by a member of the Board. All officers may be suspended or removed from office by a vote of
two-thirds (2/3) of all members of the Board.
Section 4. No officer who has been removed from office in accordance with the preceding
section shall be qualified to any appointive or elective position of the JPIA or the Year-Level
Organizations within one (10 year from the effectivity of his removal).
Section 5. The GA shall promulgate rules and procedures of a recall election activity; provided
that any elected officers shall be subject to such recall election only once during his term.
Section 6. Any elected or appointed officer under this Constitution and By-Laws who fails to
enroll in any regular semester during his term shall automatically be removed from office.
Section 7. Any member of the Board who fail to attend three (3) consecutive meetings of the
Board without any valid reason shall be automatically be dropped from the roll of officers.
He/she shall henceforth cease to be an officer of the JPIA.
Section 8. The resigned or removed officer shall have the duty to turn over all pertinent records
of his office within two (2) weeks from the day he is effectively resigned or removed.
Section 9. If permanent vacancy occurs in the office of the President, the Executive Vice-
President shall automatically succeed the President.
Section 10. When the offices of the President and the Executive Vice-President are permanently
vacant, the Board shall elect, as soon as possible, form among themselves to assume the
vacant offices.
Section 11. Any permanent vacancies in any offices of the JPIA other than those were provided
herein shall be filled up by the appointment of the President and the concurrence of the Board.
Section 12. Any permanent successor to any office as herein provided shall serve only the
unexpired term of his predecessor.
Section 13. When the office of President is temporarily vacant, the Executive Vice-President
shall assume all the functions of Acting President until the President returns to office.
Section 14. When any office of the JPIA is temporarily vacant, the President, or as the case may
be, the acting President shall appoint from among the members of the Board the officer to
assume the vacant office until such the said officer returns to office.
Section 15. When both the officers of the President and the Executive Vice-President are
temporarily vacant, the Board shall elect from among themselves the officer to assume the
vacant office temporarily.
Section 1. Any amendments to, or revision of, the Constitution and By-Laws shall be adopted by
a two-thirds (2/3) vote of all members of the Board in a meeting called for the purpose. The
call for such meetings shall specify provisions to be amended or revised.
Section 2. Any amendment or revision of the Constitution and By-laws shall be effective only
upon the approval of the Director of the Department of Student Affairs and upon ratification by
the majority of the members of the JPIA in a meeting called for that purpose or in a plebiscite.
ARTICLE XXIV- TRANSITORY PROVISIONS
Section 1. All incumbent officers of the JPIA at all levels shall continue to hold office until
removed, recalled or until such time the newly elected officers shall have qualified and assumed
office in accordance with this Constitution and By-Laws
Section 2. The first election of the elective Executive Officers except the First Year
Representative and the Chairman of the COA shall be held within three (3) weeks from the
effectivity of this Constitution and By-Laws.
Section 3. The term of office of the Executive Officers, except the First Year Representative and
the chairman of the COA elected under Section 2 herein shall commence on the third (3 rd)
Monday after their election, proclamation and certification by the COMELEC.
Section 4. The term of office of the first elected First Year Representative shall commence in
accordance with this Constitution and By-Laws.
Section 5. Any policies, rules and regulation not inconsistent with this Constitution and By-Las
shall remain effective until amended, revised or repealed.
Section 1. This Constitution and By-Laws shall take effect upon approval by the Director of the
Department of Student Affairs and its ratification by a simple majority of vote of the JPIAns in a
plebiscite or a meeting held for that purpose.