The Certified General Accountants of Ontario (“CGA Ontario”) is a self-regulating body. CGA Ontario regulates its members and students in the CGA program of professional studies (“student”) to ensure that they act in a competent and ethical manner and that they adhere to a program of continuous education.
The Certified General Accountants Act, 2010 and CGA Ontario’s Bylaws establishes how CGA Ontario is structured and operated, and in Article 9 of the Bylaws, includes specific provisions that deal with discipline. Article 9 establishes the discipline committee, outlines its composition and establishes its mandate, responsibilities and objectives. Article 9 references the Code of Ethical Principles and Rules of Professional Conduct as a schedule to the CGA Ontario's Bylaws. The Code of Ethical Principles and Rules of Professional Conduct outlines the professional and ethical obligations of all of CGA Ontario’s members and students. Any CGA or student failing to meet these obligations are subject to CGA Ontario’s complaint and discipline procedure.
The discipline committee is delegated the authority needed to accomplish the objectives of the Association and is responsible for applying the Code of Ethical Principles and Rules of Professional Conduct in an expeditious manner, with fairness and with due regard to the trust granted to the Association by the Act as a self-regulated professional organization.
In carrying out its responsibilities, the discipline committee is guided by specific terms of reference and an established discipline procedure.
Disciplinary matters may be dealt with in one of two ways: