2021Bylaws

Bylaws (Iowa)

this corporation and such appendant and affiliated corporations as autho- rized by the board of directors. Amend. 2007 (1) Before the first day of May or other agreed upon date of each year, the selected auditing firm shall complete an audit of the financial statements of this corporation, and: (i) The auditing firm shall submit a written report of its audit with accompanying financial statements. It shall submit a separate written report stating its findings and recommendations concerning external and internal controls or a statement that it has no such rec- ommendations. Such annual audit shall be conducted in accordance with generally accepted auditing standards. The auditing firmʼs report with the accompanying financial statements shall be printed and a copy sent at least 30 days before the annual Imperial Session, along with the notice of the annual Imperial Session, to each Representative. Other copies shall be made available at or before the annual Imperial Session to any individual Noble requesting the same in writing. Upon request, the details of all transactions for the audited year shall be made available to any Representative. (ii) The auditing firm, if so requested by the board of directors, shall provide a separate, written report regarding its recommenda- tions for external and internal controls relating to depositories, as recited in this section of these bylaws, so as to ensure proper safe- guards, or a written statement that it has no such recommendation. A copy of this separate report shall be presented to the Committee on Finance and Audit and Imperial Treasurer, along with a copy of the report and accompanying financial statements required by this sec- tion of these bylaws. (2) By the agreed upon date, the selected auditing firm shall conduct an audit of the financial statements of such appendant and affiliated corporations as authorized by the board of directors and submit a writ- ten report of its audit on the corporationsʼ financial statements. It shall submit a separate written report stating its findings and recommenda- tions concerning internal controls or a statement that it has no such recommendations. Such audit shall be conducted in accordance with generally accepted auditing standards. Amend. 1989, 1999, 2007, 2009 § 214.4 General Counsel. The General Counsel shall be a Noble and a member of the Bar who is learned and experienced in the law. He shall advise and consult with the officers and agents of Shriners International concerning the law of the land, render such legal advice and assistance as may be required to properly transact its business, and perform any other duties properly delegated to him. He shall have the right to the floor at any

45