Attached is v2 of the proposed changes to bylaw 36 RE the CFO. Diane correctly pointed out that the word "comptroller" should be replaced by the modern version of "controller." VD Tharp noted that there was a remaining pronoun at the end of the 4th line up from the bottom. Both items have been modified in the attached. Frederick (Rick) Niswander, PhD, CPA, CGMA Professor of Accounting East Carolina University Greenville, NC 27858