Volunteer - Joint Trial Board (JTB), AICPA

Volunteer - Joint Trial Board (JTB)

Eligibility Requirements:

The requirements for eligibility to serve on the Joint Trial Board(JTB)are: (1) candidates must possess a valid and unrevoked CPA certificate; (2) candidates must be an AICPA member for five consecutive years prior to their nomination to the Joint Trial Board; and (3) candidates may not be current members of any of the AICPA’s professional ethics committees, peer review board (including state peer review committees), their state society ethics committee, their state boards of accountancy or a past member of the Joint Trial Board.

Background:

The Joint Trial Board’s objective is to provide for uniform enforcement of professional standards by adjudicating disciplinary charges against state society and AICPA members. The JTB is a hearing board of general original jurisdiction established under Section 3.6.2.3 of the AICPA bylaws to adjudicate alleged violations of the bylaws and/or code of professional conduct of AICPA or of the ethics codes of participating state societies. The Joint Trial Board consists of at least thirty-six members elected for a three-year term by Council. The JTB does not sit in its entirety but conducts hearings of disciplinary charges through hearing panels. A hearing panel consists of five members of the Joint Trial Board. Currently, the hearings are being conducted using Zoom.

The average time commitment:

The Joint Trial Board meets once a year in its entirety. The meeting for next year will be held in June, either by Zoom or in person. All new members are required to attend this meeting because it includes an orientation and a mock trial. Members of the JTB are asked about once or twice a year to serve on a hearing panel. When a member agrees to participate on a panel, case materials are sent to the member through Microsoft Share Point. Members are expected to review the case materials to become acquainted with the cases before attending a hearing.

Members interested in applying for service on the Joint Trial Board should do so through the AICPA’s Volunteer Central website at