BOARD POLICIES: 4.0 PROGRAMS AND SERVICES

  • 4.1 Continuing Professional Education (CPE) for CPA’s

    CPA’s attending MoASBO workshops will be provided CPE’s, certified by the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing education on the National Registry of CPE sponsors.

    Table of Contents 

    4.2 Continuing Professional Education (CPE) Retention of Records

    Continuing professional education is required for CPAs to maintain their professional competence

     

    and provide quality professional services. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of boards of accountancy, as well as those of membership associations and other professional organizations.

     

    The Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) is published jointly by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) to provide a framework for the development, presentation, measurement, and reporting of CPE programs.

     

    In accordance with those Standards, as a CPE program sponsor, MoASBO will retain adequate documentation (electronic or paper) for a minimum of five years to support our compliance with these standards and the reports that may be required. Information to be retained includes copies of program materials, evidence that the program materials were developed and reviewed by qualified parties, and a record of how CPE credits were determined. Group live CPE program sponsors must retain the program outline, agenda, speaker notes or other documentation that evidences the element of engagement related to course content during each credit of CPE planned for the group live program.

    The following documentation elements shall be included:

    • Records of participation
    • Dates and locations
    • Author/instructor, author/developer, and reviewer, as applicable, names and credentials
    • For the CPA and tax attorney acting as an author/instructor, author/developer, and reviewer for accounting, auditing, or tax program(s), the state of licensure, license number, and status of license should be maintained. For the enrolled agent acting in such capacity for tax program(s), information regarding the enrolled agent number should be maintained
    • Number of CPE credits earned by participants
    • Results of program evaluations
    • Program descriptive materials (course announcement information).

    Table of Contents 

    4.3 Refund Policy

    For MoASBO events, a refund - minus a $50.00 processing fee—in accordance with printed registration and refund schedules applicable to each event —may be available when adequate written notice is submitted to the Association, and at the discretion of the Executive director.

    Table of Contents 

    4.4 Safety, Security and Anti-Harassment

    MoASBO is dedicated to providing a safe, hospitable, and productive environment for everyone present at our events, regardless of ethnicity, religion, disability, physical appearance or gender. It's important to remember that a community where people feel uncomfortable or threatened is not a productive one. Accordingly, MoASBO prohibits intimidating, threatening, aggressive or harassing conduct during our conferences, workshops, regional chapter meetings or other events created by MoASBO or its regional chapters.

     

    Application - This policy applies to attendees, speakers, staff, volunteers, and exhibitors (participants). Conference participants violating these rules may be sanctioned or expelled from the event, at the discretion of the MoASBO Executive Committee. We value the time and effort of those who attend MoASBO events and want to make their experience as productive and stimulating as possible. All attendees should feel comfortable and not fear for their personal safety.

     

    Scope - Harassment of any participant at a MoASBO event will not be tolerated in any form. Harassment includes, but is not limited to, any of the following directed to an attendee or group of attendees whether public or not:

    • offensive verbal comments related to ethnicity, religion, disability, physical appearance, gender, or sexual orientation
    • inappropriate slurs, sexually suggestive language or derogatory comments
    • deliberate intimidation, stalking, following, harassing, photographing or recording
    • sustained disruption of presentations or personal conversations
    • inappropriate physical contact.

    Compliance

    1. Any participant who is asked to stop any harassing behavior is expected to comply immediately.
    2. If a participant is being harassed, and the harassment behavior continues after a clear request to cease the harassing behavior, or a participant has observed a threat to the safety and security at a MoASBO event, the participant should immediately contactthe MoASBO Executive Committee, Executive director or staff with the specifics of the incident by email or text.
    3. If a complaint is reported to staff, the staff member shall report it to the Executive director immediately. If a complaint is reported to the Executive director, the Executive director shall report it to the Executive Committee immediately. If the complaint is reported to a member of the Executive Committee the officer shall report it to the other officers and to the Executive director immediately.

    Penalties

    1. If a participant engages in harassing behavior, the MoASBO Executive Committee may take any action they deem appropriate, ranging from a simple warning to the offender to expulsion from the event and prohibiting participation in future events.
    2. The Executive Committee will hold a meeting as soon as possible, but no later than 24 hours after a complaint has been filed, to determine any appropriate remedy or sanction.

    Notice Prior to Events

    MoASBO will identify security contact information in the materials created for events for participants to use if necessary. If there is no onsite security, then MoASBO will provide contact information for the appropriate local law enforcement agency.

     

    If the event is hosted by a school district, career and technology center, intermediate unit or charter school this notice shall not be required.

    Table of Contents 

    4.5 Member Privacy

    The Association respects the privacy of members and takes appropriate precautions to safeguard personal information. The data collected in surveys, registrations, and feedback forms is used only for the following purposes:

    • To process member requests for information, show registration, or other services.
    • To keep members informed of upcoming activities or important news.
    • To request information from members about how the Association can better serve member needs.
    • To keep members informed of legislative action or impeding action.

    Since the names, titles and email addresses of members is generally available public information, MoASBO feels it is not inappropriate to provide this information in response to requests under certain circumstances.

    • As a membership benefit, Executive and Premier business members are provided with a membership directory. Some conference sponsors business members are provided with a list of conference attendees, as part of their sponsorship package.
    • However, notwithstanding the conditions and processes established above, MoASBO retains the right to refuse to provide a copy of mailing labels or electronic files containing such information to any person or entity. Providing this information is at the sole discretion of MoASBO via the Executive director.

    As a MoASBO membership benefit, members may be able to link to other Web sites of relevant interest through MoASBO’s web site. While it is hoped those sites share the Association’s high standards and respect of privacy, MoASBO cannot be held responsible for the content or the privacy practices utilized by these sites.

    Table of Contents 

    4.6 Third-Party Relationships for Products and Services

    In general, MoASBO will not endorse a specific product or service. A promotion or offering of a product or service should not imply the Association’s endorsement or suggest or require the exclusive use of a product or service a company offers.

     

    In the event MoASBO partners with a third party to offer a product or service, there will be no expectation for school districts to contract for these goods/services; they will be expected to follow their process for soliciting bids, contracts, etc.

     

    The Association’s mission, governing documents, and strategic plan will guide the relations established with third parties. MoASBO will approach any requests to enter into such a relationship with caution, care, and in accordance with the following principles:

    • The relationship must preserve or promote trust in the Association.
    • The relationship must maintain Association and board objectivity.
    • The Association has all rights to review any promotional materials and editorial content regarding itself as prepared by the company.
    • The relationship must provide benefit to MoASBO members, as well as to the Association itself.
    • The relationship will be put in writing and reviewed annually by the board of directors or an appointed committee.
    • The relationship must not injure other members of the Association.
    • The Association will not be an agent for the affinity/corporate partner company; it will remain independent and have no liability for the affinity/corporate partner company’s activities.
    • It will be determined if the relationship is exclusive or if multiple relationships will be considered.
    • The board and staff will consider a process of comparison, due diligence, and open records when considering any relationship with an outside party.
    • The relationship will be put in writing and reviewed annually by the board of directors or an appointed committee.

    Appropriate situations in which MoASBO could consider an organizational partnership for goods and services for school districts include:

    1. A situation in which MoASBO partners with some entity, another non-profit, state government, or a for-profit corporation, to create or offer a product or service that will be made available to school districts. MoASBO will engage in these types of activities in order to provide goods/services to school districts which are not otherwise being offered to school districts, or which can be offered more efficiently, more effectively, and/or less expensively through such a partnership. The entity will be thoroughly vetted prior to entering into this type of partnership. There will be no expectation for school districts to contract for these goods/services; they will be expected to follow their process for soliciting bids, contracts, etc.
    2. A situation in which MoASBO is asked to give its “stamp of approval” to a product, but for which MoASBO receives no royalty or fee. Such endorsements will normally be restricted to products and services offered by other non-profit organizations such as MASA, MARE, MSBA, etc. The Board of directors will make decisions relative to such requests on a case-by-case basis. MoASBO will not make this type of endorsement for commercial products or services.

    4.7 Suitcasing and Outboarding 

    MoASBO values our relationship with business partners and conference sponsors. Consequently, we seek to protect the investment of our exhibitors and sponsors to ensure their success at our conferences. 


    MoASBO’s business partners, event sponsors, and exhibitors invest significant financial and other generous resources in the planning and hosting of their on-site booth spaces and/or sanctioned activities.


    Therefore, MoASBO strictly prohibits “suitcasing” or “outboarding” by persons who conduct business at the conference and do not have an exhibit or sponsorship investment at the conference.  For the purposes of this policy, the following definitions will be applied:

    • SUITCASING is defined as any activity designed to solicit or sell products/services to attendees of a meeting, conference, or event without the proper authorization via the event organizer, or in ways that violate the rules of the event or exhibition. It can also refer to non-exhibiting/non-sponsoring companies or individuals who go to conferences as an attendee and solicit business in the tradeshow aisles, session rooms, or hotel lobbies and common areas.  
    • OUTBOARDING refers to non-exhibiting/non-sponsoring companies or individuals that host meetings, events, or demos, etc. outside of the exhibit hall, such as in hospitality suites, restaurants, or public places in close proximity to the conference, and encourage conference attendees to leave the conference to attend their events.   MoASBO considers outboarding to be unethical business conduct and will not be condoned nor tolerated. 


    MoASBO provides permission for registered exhibitors to market their products and services within exhibit spaces. Only MoASBO may provide permission for sponsors to market outside of those designated areas. Attendee registration is intended for practitioners of school finance and operations. We welcome an interactive environment and encourage attendees to network and discuss ideas. To cultivate this learning environment, attendees are not permitted to solicit other attendees or distribute marketing/promotional materials.

     

    Consequences of Suitcasing or Outboarding

    • Any attendee or company who is observed to be suitcasing or outboarding will be given a warning and asked to stop their activity. Companies/attendees who do not comply will be asked to leave the conference immediately and may be prohibited from attending future MoASBO meetings and conferences.  Companies may be prohibited from registering for the business partnership program.
    • MoASBO reserves the right to shut down on-site events, including meetings and demos, if the event is found to be in violation of this policy and does not have prior authorization from MoASBO to take place. 
    • Companies that do not have an exhibit or sponsorship investment at the conference will be excluded from MoASBO’s hotel room block for the conference.  If these individuals register for hotel rooms at the conference, they will be asked to cancel the reservation, as space is limited and priority should be given to conference attendees and presenters.
    • MoASBO reserves the right to suspend partnership for one year with companies who violate this policy, with the hope of re-establishing a partnership in the future. A letter of explanation will be sent, explaining the violation and resulting consequences.

     

    MoASBO asks that attendees do not engage with individuals who are involved in Suitcasing or Outboarding activities.  We ask attendees to decline invitations that conflict with official MoASBO activities and programming and to report violations to MoASBO staff or a board member.  

    Table of Contents