Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBER FIRMS, BY VIRTUE OF THE LAWS OF THEIR RESPECTIVE COUNTRIES, ARE ENGAGED IN PRACTICE AS PROFESSIONAL BUSINESS CONSULTANTS AND ADVISORS ENGAGED IN SUCH PROFESSIONS APPROVED BY THE INTERNATIONAL EXECUTIVE COMMITTEE, EACH MEMBER FIRM MUST BE SUBJECT TO THE MOST SENIOR REGULATORY BODIES OF THEIR RESPECTIVE PROFESSIONS AND COUNTRIES AND EXCEPT AS OTHERWISE PROVIDED HEREIN MEET OTHER CRITERIA FOR MEMBERSHIP ADOPTED FROM TIME TO TIME BY THE INTERNATIONAL EXECUTIVE COMMITTEE. SUCH APPROVED PROFESSIONS ARE ACCOUNTANCY AND LAW. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BYLAWS OF THE ASSOCIATION PROVIDE FOR A NOMINATION AND VOTING PROCESS WHEREBY THE MEMBERS OF THE ASSOCIATION ELECT MEMBERS TO THE REGIONAL EXECUTIVE COMMITTEES. THE INTERNATIONAL EXECUTIVE COMMITTEE CONSISTS OF THE CHAIRS OF THE THREE REGIONAL EXECUTIVE COMMITTEES PLUS THE INTERNATIONAL CHAIR AND FOUR AT LARGE DELEGATES. | |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S BYLAWS AND MINUTES OF BOARD MEETINGS ARE FURNISHED UPON REQUEST. | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | FORM 990, PART XI, LINE 5: | PRIOR PERIOD ADJUSTMENTS: 10,988. |
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