Investigators

Depending on the issues raised in a complaint, from time to time an investigator will be appointed in order to assist the discipline committee in its deliberation of complaints.

Investigators are formally appointed by the discipline committee. Investigators are selected on a rotating basis from a pool of pre-qualified Investigators. Investigators are appointed based on a number of factors including: expertise in forensic, accounting or other investigation; familiarity with the discipline process and the Code of Ethical Principles and Rules of Conduct; availability; proven expertise in public accounting; and interviewing and report preparing skills. Subject to having the aforementioned skills, any member of CGA Ontario is eligible to be an investigator.

Consistent with the discipline committee’s role as prosecutor at the professional conduct tribunal level, investigators may be called as witnesses at professional conduct tribunal hearings.

The Investigation

The investigator will be provided with a copy of the complaint, the response, and any supporting documentation or information. It is assumed, and the investigator will confirm, that he or she is fully familiar with the Code of Ethical Principles and Rules of Conduct.

The investigator is required to enter into an investigator contract which contains specific direction regarding: appointment; investigation (including standards); conflict of interest; confidentiality; training; fees; term; termination; and appointment.

The investigator is to base his or her investigation on the rule or rules from the Code of Ethical Principles and Rules of Conduct that the CGA or student is alleged to have breached. Through interviews and investigation the investigator is to obtain the necessary evidence to allow the discipline committee to make a determination as to whether there has been an apparent infraction of the Code. This will be achieved through assessing documents, witnesses, third party and other supporting information that may be relevant and/or required in order to make an informed decision as to whether or not a breach has occurred.