Any member of the public, CGA Ontario member or student in the CGA Ontario program of professional study (“student”) may file a complaint against a CGA in good standing or a currently enrolled student. The complaint must ultimately be reduced to writing, although it can be initiated through a number of sources (e.g., a letter, online, verbal, through self-regulation, peer review, the Canada Revenue Agency or the police).

Initial Review

A complaint is initially reviewed by a member of the discipline department’s staff. During the intake process:

1. The specifics of the complaint is summarized on a draft complaint form that will ultimately, if the matter is properly the subject of possible discipline, constitute the formal complaint.


2. An initial assessment is made regarding jurisdiction.

The draft complaint is then forwarded to CGA Ontario’s legal staff. CGA Ontario’s legal staff then determines if there is proper jurisdiction. If there is no jurisdiction the complainant is advised and no further disciplinary action is taken. If there is jurisdiction the matter proceeds.

Formal Complaint and Response

If there is jurisdiction, the matter proceeds to a formal complaint (please see complaint form). The nature and consequences of the complaint are finalized with the complainant and the formal complaint and any relevant attachments are sent to the respondent along with a response form.

Both the complainant and respondent are advised of the discipline process; the impact of failing to respond on a timely basis; and requirement for full disclosure.

A copy of the complaint is then delivered to the complainant with advice as to his or her ability to add information to the complaint.

The respondent has 21 calendar days to provide a formal response to the complaint.

During and following the 21-day period, additional relevant information may be collected, and if necessary, an investigation takes place.

If the respondent fails to respond to the complaint within the required 21 days, the respondent receives a warning letter and is given a further seven calendar days to respond. The respondent is reminded that his or her failure to respond will result in the discipline committee concluding that the content of the complaint is true and thereafter proceed on the basis of the complaint, and that failure to respond without a reasonable explanation constitutes a breach of the Code of Ethical Principles and Rules of Conduct in and of itself.

If following this there is no response within seven days, the complaint proceeds to the discipline committee as is.

If either within the 21-day period or the subsequent seven-day period the response is received:

1. CGA Ontario’s legal representative updates the cComplaint and attaches the response.
2. CGA Ontario’s legal representative performs any required follow-up (such as appointing an investigator in more complicated matters or obtaining further information) based on the response or post-complaint activity.
3. Any new issues are addressed.
4. A letter is sent to the complainant for follow-up and comment. The complainant must respond within 14 days (or earlier is there is an urgency due to a discipline committee meeting being scheduled within that 14-day period).
5. The matter then proceeds to the discipline committee.

Back to Top