JUNIOR PHILIPPINE INSTITUTE OF ACCOUNTANTS – ROMBLON STATE

UNIVERSITY CHAPTER
(JPIA-RSU)

CONSTITUTION AND BY-LAWS

PREAMBLE
We, the Accountancy students of Romblon State University, imploring the aid of Divine
Providence, recognizing the need for unifying organization that would create an academic
atmosphere conductive to our educational advancement, particularly in the field of Accountancy,
protect our rights and secure our welfare as students and serve as catalyst for our active
involvement in the affairs of the national federation of accountancy students, RSU studentry, the
school, and the general community, do ordain and promulgate this Constitution and By-Laws.

Article I
GENERAL PROVISIONS
Section 1. This organization shall be known as the “Junior Philippine Institute of Accountants –
Romblon State University (JPIA – RSU)”.
Section 2. This constitution shall apply to all bona fide accountancy students of the College of
Business and Accountancy (CBA). A bona fide student is one who enrolled in the Accountancy
Program of the Romblon State University.
Section 3. The JPIA – RSU has the right to determine and to implement its own plans for the
purpose of carrying out its principles and objectives.

Article II
STATEMENT OF PURPOSE AND OBJECTIVES
Section 1. The purpose and objectives of the organization are to promote the intellectual
advancement of the accounting students and to encourage them in attaining academic excellence.
Section 2. To mold the RSU Accountancy students into socially responsible citizens committed
to serve the greatest interest of their fellow citizen and the nation.
Section 3. To create avenues for the RSU Accountancy students that would enhance their human
relation skills.
Section 4. To develop the RSU Accountancy students as competent professionals who will
respond to the changing demands of the accounting profession and the business world.
Section 5. To promote the ideals of prayer and work amidst intense demands from RSU
Accountancy students.
Section 6. To be an instrument for attaining the objectives of the BS Accountancy program,
goals of the College of Business and Accountancy and the mission and vision of RSU.

Article III
MEMBERS
Section 1. Membership
1.1 All students enrolled in the Accountancy program of this institution are
automatic members of the organization.
 1.2 The members of JPIA-RSU also become members of the National
Federation of Junior Philippine Institute of Accountants-Region 4
(NFJPIA- R4) upon payment of a membership fee set by the NFJPIA-R4
Executive Board.

1.3 Membership in the NFJPIA-R4 is for a period of one federation year and
is renewable annually. Federation year shall mean one Academic School
year.

Section 2. Rights of Members

The members of this organization shall have the following rights and privileges:
2.1 The right to be informed of the functions, purposes, and composition of
the organization;
2.2 The right to redress grievances;
2.3 The right to participate in the discussion of all general meetings of the
organization. The rights to be informed of any project and/or
activity of the organization and to participate in such undertaking;
2.4 The right to vote and be elected and/or appointed to any official position
in JPIA provided that he complies with the requirements provided for.
2.5 The right to inspect the financial statements duly certified by the auditor at
a reasonable time;
2.6 The right to enjoy all other benefits or advantages from the activities and
services the JPIA-RSU and the NFJPIA-R4 may have created,
established, and rendered with its aim and purposes.
Section 3. Duties of Members
The members of this organization shall have the following expressed duties and
obligations:
3.1 The duty to comply with the provisions of this Constitution and other rules
that may be promulgated or agreed upon this organization;
3.2 The duty to pay that may be deemed due in accordance with this
constitution;
3.3 The duty to attend and participate actively in all activities and functions;
3.4 The duty to comply with specific duties, assignments and other
requirements set by the JPIA.
3.5 The duty to have full knowledge and understanding of the Constitution
and By-Laws.
Section 4. Termination of Membership
4.1. Graduation – any member who is duly recommended by the school’s
Office of the Registrar for graduation in Bachelor of Science in
Accountancy ceases to become a member.

4.2. Shiftees – any member who is disqualified to enroll in the Bachelor

of Science in Accountancy ceases to become a member.

4.3. Others – any member who, in one way or another, has failed to
uphold the purposes, for which this organization was established,
 upon the discretion of the Council Officers and Adviser
ceases to become a member.

Article IV
EXECUTIVE BOARD
Section 1. The Officers of the Organization
The following shall be the officers who are elected from among the members of
this organization:
2.1. President
2.2. Vice President for Academics
2.3. Vice President for Non-Academics
2.4. Vice President for Leadership Development and Socio Civic Involvement
2.5. Vice President for Finance
2.6 Assistant Vice President for Finance
2.7. Vice President for Audit
2.8. Vice President for Membership
2.9. Vice President for Communication
2.10. Vice President for Media and Documentation
2.11. Secretary General
2.12. Assistant Secretary
2.13. Curriculum Coordinators
Section 2. The officers shall hold office for one (1) year until their successors shall been duly
elected and qualified.
Section 3. The officers may be aided by duly appointed assistants as deemed necessary. Said
assistants shall perform such duties and functions incidental to the position or as the president or
any immediate officer(s) may assign.
Section 4. Qualification of the Officers
All officers shall possess the following qualifications:
4.1 He must be enrolled in the Accountancy Program of this university and
must be a bona fide active member in good moral standing;
4.2 He must not be under any probation and is subject to the requirements of
the electoral board of the department;
4.3 He must not hold any office in any organization;
4.4 The top three (3) positions must be occupied by the Senior and Junior
students; and
4.5 The candidates must be an active member and have participated in all
major activities of the organization prior to the candidacy.
Section 5. The President shall:
5.1 Take active supervision and control over properties, interests, businesses
and affairs of the organization;
 5.2. Preside in all meetings of the organization and assemblies;
5.3. Supervise, direct and control subordinate officers in the discharge of their
duties and authorities;
5.4. Lead the members in carrying out the activities and objectives of the
organization and enforce the provisions of this Constitution and
By-Laws, and all the rules and regulations enacted in the assembly;
5.5. Delegate to any officers any of his authorities and a duty whenever in his
judgment such as delegation is expedient and practicable;
5.6. Render an annual report to the members under his/her leadership;
5.7. Act as one of the signatories in all cash disbursement from the bank
account of the organization, if any;
5.8 Supervise collections and authorize expenditures on all financial
transactions of their respective local chapters;
5.9. Ensure that a bequeathal ceremony be conducted and all pertinent
documents and properties be endorsed within 15 days after the end
of the Federation year; and
5.10. Perform such other duties inherent to the position.
Section 6. The Vice-President for Academics shall:
6.1. Perform and discharge the powers and duties of the President in the
latter’s absence or inability;
6.2. Supervise the implementation of academic project of the organization;
6.3. Perform such other duties inherent to the position.
Section 7. The Vice-President for Non-Academics shall:
7.1. Supervise and execute the complementary role curricular and
extracurricular by integrating and coordinating cultural, spiritual,
and sports activities and incorporate these in the general activities of
the Regional Council;
7.2. Coordinate with other institutions, agencies or organizations necessary for
the non-academic programs of the Local Chapter; and
7.3. Perform other duties inherent to the position.
Section 8. The Vice-President for Leadership Development and Socio Civic Involvement
shall have the authorities and duties:
8.1. To devise and execute Leadership Training Seminars for the benefit of the
members;
8.2. To facilitate and conduct Outreach Activities;
8.3. To coordinate with other institutions, agencies or organization necessary
in carrying out leadership and outreach activities;
8.4. To act as the OIC of the Social and Community Involvement Committee;
8.5 To perform other duties inherent to the position.
Section 9. The Vice-President for Finance shall:
9.1. Authorize together with the President, the use of funds and properties;
9.2. Handle and safeguard all funds of the organization;
 9.3. Keep all original documents pertaining to cash receipts and disbursements;
9.4. Prepare a liquidation report of receipts and disbursements every after
completion of an event;
9.5. Prepare semi-annual financial statements within 15 days after the first
semester and second semester ends; and
9.6. Perform other duties inherent to the position.
Section 10. The Assistant Vice President for Finance shall:
10.1 Assist the Vice President for Finance in his function;
10.2 In case of the VP for Finance’s absence, the assistant VP for Finance shall
perform his duties.
10. 3 Automatically sit as VP for Finance in the next Federation year, unless
the position has been vacated for any of the situations stated in Article V
of this constitution or his membership terminated by any of the grounds
mentioned in Article III, Section 4 of this constitution.
Section 11. The Vice-President for Audit shall:
11.1. Monitor and audit all receipts and disbursements of the organization
every after completion of an event;
11.2. Handle and safeguard all properties of the organization;
11.3. Audit the financial statements prepared by the Vice-President for Finance
within ten (10) days from the date of the report;
11.4. Render a reasonable assurance as to the fairness of the financial statements
under audit. In any case the auditor cannot attest to the fair presentation,
the reasons shall be stated in the auditor’s report; and
11.5. Perform other duties inherent to the position.
Section 12. The Vice-President for Membership shall:
12.1. Keep a complete and up-to-date list of names of all accredited members
and their directories;
12.2. Monitor the attendance of members in the organization’s meetings and
functions;
12.3. Keep track of the performance and degree of participation of members in
the organization’s activities for evaluation purposes; and
12.4. Perform other duties inherent to the position.
Section 13. The Vice-President for Communications shall:
13.1. Disseminate information within the organization and to serve as the
Liaison Officer within the university and the national federation;
13.2. All forms of communications externally shall be performed by this
position as well as the posting to the organization’s social media accounts;
13.3. Monitor the organization’s social networking accounts such as Facebook,
Twitter, and Instagram;
13.4. Perform other duties inherent to the position.
Section 14. The Vice-President for Media and Documentation shall:
14.1. Keep records and documentations of the organization’s activities;
 14.2. Prepare the final documentation report at the end of each semester; and
14.3. Perform other duties inherent to the position.
Section 15. The Secretary-General shall:
15.1. Keep accurate minutes of all the meetings of the organization;
15.2. Disseminate all notices required to be given by this Constitution and By-
Laws;
15.3. Be the custodian of all records, documents and papers of the organization
and to certify all records of the organization noted by the
President;
15.4. Submit to the Regional Council the progress report of the organization;
and
15.5. Perform other duties inherent to the position.
Section 16. The Assistant Secretary shall:
16.1. Assist the Secretary-General in his functions;
16.2. In case of the Secretary General’s absence, the assistant secretary will
perform his duties.
16.3. Automatically sit as Secretary General in the next Federation year, unless
the position has been vacated for any of the situations stated in
Article V of this constitution or his membership terminated by any of the
grounds mentioned in Article III, Section 4 of this constitution.
Section 17. The Curriculum Coordinators shall:
17.1. Represent his curriculum in executive meetings and coordinate
assignments given to their curriculum;
17.2. Preside over all the meetings of his respective curriculum;
17.3. Perform such other duties and functions assigned to him from time to time
by the president; and
17.4. Perform other duties inherent to the position.

Article V
VACANCIES
Section 1. Vacancies may occur in the following situations:
1.1. Incapacity;
1.2. Resignation; or
1.3. Impeachment.
Section 2. Vacancies by resignation. Any officer with valid reason or cause may resign from
office in the Council by a written notice submitted to the Executive Board. If a fixed date for
resignation is indicated, such shall not be effective until acted upon by the Executive Board
seven (7) days from the receipt of the officer’s notice of resignation.
Section 3. Vacancies by impeachment.
3.1. Any elected officer shall be removed for a just cause and due process on
any of the following grounds:
 3.1.1. Gross violation of this Constitution and By-Laws, internal rules
and Regulations of the Council;
3.1.2. Grave abuse of authority;
3.1.3. Immoral acts
3.1.4. Gross negligence of duties and responsibilities;
3.1.5. Gross insubordination;
3.1.6. Guilt of acts involving moral turpitude;
3.1.7. Failure to enroll in the semester during his term; and
3.1.8. Lack of independence
3.2. The following procedures shall be observed for impeachment:
3.2.1. A letter of complaint should be filed by any member to the
Executive Board to the President or Adviser.
3.2.2. The Executive Officers shall consider the complaint and notify the
correspondent of the schedule of appearance before the Executive
Officers.
3.2.3. Within seven (7) days after the appearance, the Executive Officers
should issue its decision.
3.2.4. Within seven (7) days after the issuance of the decision, the
defendant may file his/her appeal before the Executive Board.
3.2.5. The Executive Board shall calendar the appeal before its presence
immediately after the request.
3.2.6. Seven (7) days after the appeal, the Executive Board sitting en
banc, by 2/3 vote of its members, excluding the officer/s under
impeachment, as the case may be, shall decide on the
impeachment. The decision shall be final and not subject for appeal.
Section 4. The resigned or impeached officer shall have the duty to efficiently turn over all
pertinent records of the organization within 15 days after the proclamation of his replacement.
Section 5. The Executive Board shall have the right to exhaust all legal and extra-legal means to
recover documents, records and financial matters against erring officer.
Section 6. The Executive Board shall meet and discuss on the manner of filling in the vacant
position, either by election or by appointment, as they may see fit.

Article VI
FUNDS AND FINANCIAL REPORTS
Section 1. The funds shall emanate primarily from the membership dues of the organization and
inflows from all other fund-raising activities not contrary to public laws, morals and customs.
Section 2. The organization shall have and maintain an annual budget based on the planned
activities for the Federation year approved by the Executive Board.
Section 3. The amount of membership dues shall be determined by the Executive Board after
identifying the activities for the Federation year.
Section 4. The collection of the fund shall be made every week by the curriculum’s coordinator.
Section 5. The fund shall be deposited in a bank of good repute and wherein the signatories shall
be the President, Vice President for Finance and the Adviser. The passbook must be under the
safekeeping of the Vice President for Finance. ATM (Automated Teller Machine) access to the
funds is prohibited.
Section 6. Withdrawals shall only be allowed through the authorization and signatures of the
President, Vice President for Finance and the Adviser and shall be appropriated for legitimate
purposes only.
Section 7. Board Resolution regarding the proposed budget of an event shall be signed by the
members of the Executive Board before the said event.
Section 8. Audited Financial reports shall be submitted:
8.1. To the Office of the Student Affairs (OSA) when the semester ends; and
8.2. To the Regional Council within twenty-five (25) days after the end of the
federation year.
Section 9. The organization shall retain a specified amount of fund as may be agreed upon by the
Executive Board at the beginning of the year for the sole purpose of helping the succeeding
Executive Board.
Article VII
ADVISER
Section 1. The adviser shall be a CPA and a full time faculty member in the Department of
Accountancy of the Romblon State University.
Section 2. The adviser shall hold office for a period of one (1) year or until the successor shall
been duly appointed.
Section 3. The adviser shall certify all the activities, meetings and/or functions of the
organization.
Section 4. The adviser shall have no voting power in all meetings of JPIA – RSU whether
regular or special meeting.
Article VIII
QUORUM
Section 1. The quorum shall be constituted of at least fifty percent (50%) plus one (1) of all the
officers when it comes to officer’s meeting and the officers and members when it comes to
general meetings.
Article IX
AMENDMENTS
Section 1. The JPIA – RSU officers, sitting en banc, by 2/3 votes, may propose any amendments
or revision of this constitution.
Section 2. Any amendment or revision in this constitution shall be valid when ratified by
majority vote of the current JPIA – RSU officers.
Article X
TRANSITORY PROVISIONS
Section 1. All existing resolutions, codes, Rules of Internal Governance and policies consistent
with this Constitution shall remain operative until amended, repealed or revoked.
Section 2. The term of incumbent officers shall be extended until such time that matters
pertaining to their term of office require representation of the studentry.
 Article XI
SEPARABILITY CLAUSE
Section 1. If any provision of this Constitution is declared invalid, the remainder thereof not
affected thereby shall continue in full force and effect.
Article XII
EFFECTIVITY
Section 1. This constitution shall take effect immediately upon its ratification by the majority of
the members of the JPIA – RSU officers and shall supersede any other constitution and all
amendments thereto;
This act shall take effect upon signing by the members of the Junior Philippine Institute of
Accountants. This code may be amended only by the present JPIA – RSU officers with due case.
 Revised & Signed this 25th day of June, 2018
At Romblon State University, Odiongan, Romblon