By-Law Four/Code of Ethical Principles and Rules of Conduct
This By-Law contains amendments approved by the
membership at the September 28, 2007 annual general meeting.
Be it and it is hereby enacted that By-Law Number Three
of The Certified General Accountants Association of Ontario be replaced by the
following, which shall be By-Law Number Four.
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1. In this By-Law:
- ‘Act’ means the
Certified General Accountants Association of Ontario Act, 1983, being 31
Elizabeth II, 1982, Chapter Pr6 of The Statutes of Ontario, 1983;
- ‘Affiliated
organization’ means the Canadian Association and any provincial or territorial
Certified General Accountants Association, and any body with whom the
Association has executed an affiliation agreement;
- ‘Annual general
meeting’ means a meeting of the members of the Association convened in each
calendar year for the purposes stated in Article 7 of this By-Law;
- ‘Associate’ (of a
firm) means a member who is neither a partner, an employee nor a duly registered
student.
- ‘Association’
means the Certified General Accountants Association of Ontario, incorporated by
Act of the Legislative Assembly of Ontario on the twenty-third day of February,
nineteen hundred and eighty-three;
- ‘Board’ means the
board of governors of the Association;
- ‘Canadian
Association’ means the Certified General Accountants Association of Canada,
incorporated by Act of the Parliament of Canada on the sixth day of June,
nineteen hundred and thirteen;
- ‘Certificate of
authorization’ means a certificate of authorization issued under the Act
authorizing the professional corporation named in it to practise as a certified
general accountant;
- ‘Chair’ means the
president elected by the board as provided for by Act;
- ‘Corporation’
(capitalized) means the Association;
- ‘Executive
Vice-Chair’ means the executive vice-president elected by the board as provided
for by the Act;
- ‘Expulsion’ means
permanent removal from membership;
- ‘Firm’ means a
proprietorship, a partnership, a limited liability partnership, a corporation or
a professional corporation engaged in a professional practice or in the practice
of public accounting;
- ‘Fiscal year’
means the fiscal year of the Association terminating on the last day of April of
each year;
- ‘Indefinite
suspension’ means removal from membership until condition(s) as specified is/are
met;
- ‘Independent
reviewer’ means a person appointed to review a complaint that has been closed by
the professional standards and competence committee or the discipline committee;
- ‘Licensee’ means a
member holding a valid licence to practise as a public accountant;
- ‘Member’ means a
person who has been accepted into membership and so registered as provided in
Article 2 of this By-Law;
- ‘Practice’ means a
firm providing professional services as a Certified General Accountant to the
public;
- ‘Practice of
Public Accounting’ has the meaning given to it in the Public Accounting Act,
2004;
- ‘Professional
corporation’ means a corporation incorporated under the Business Corporations
Act, R.S.O. 1990, c. B.16 that holds a valid certificate of authorization under
the Act;
- ‘Professional
Practice’ means a proprietorship, partnership, limited liability partnership,
professional corporation or corporation that provides professional services;
- ‘Public Accountant’
means any person that has been granted a licence to practise public accounting
pursuant to the provisions of the Public Accounting Act, 2004;
- ‘Public
representative’ means a person who is not a member and who is appointed by the
board to represent the public interest;
- ‘Register’ means
the membership database maintained on paper or electronic digital storage media;
- ‘Registrar’ means
the registrar of the Association as appointed by the board from time to time;
(aa) ‘Secretary’ and ‘Treasurer’ shall each mean the secretary-treasurer
of the Association where these offices are held by one person;
(ab) ‘Special general meeting’ means a meeting of the members of the
Association convened for the purpose or purposes stated in the notice of
such meeting;
(ac) ‘Student’ means a person whose application to undertake the program of
professional studies approved by the Association has been accepted by the
Association and who has paid the appropriate fees and has not withdrawn, or
been suspended or expelled;
(ad) ‘Subsidiary body’ means a chapter or group as established under Article
8 of this By-Law;
(ae) ‘Suspension’ means removal of rights and privileges from a member,
licensee or a firm for the period specified; and
(af) ‘Vice-Chair’ means a vice-president elected by the Board as provided
for by the Act.
2. Words importing the
singular number or the masculine gender shall include, where applicable, the
plural number or the feminine gender.
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1. The membership of the
Association shall consist of one registered class. Such members may be divided
into five categories as follows:
- Regular Membership
may be granted to persons who have applied for and been accepted for membership
in the Association and are normally gainfully employed;
- Retired Membership
may be granted to members who have ceased to be full-time gainfully employed and
who do not intend at any time thereafter to seek or accept gainful employment
either temporarily or permanently. A member is gainfully employed if the
member’s annual gross income, excluding pension, other retirement income and
investment income, is greater than 15 times the annual membership dues that
include both the CGA Ontario and CGA Canada portions inclusive of taxes. The
member shall make a written application to the registrar for transfer to this
category.
- Parental Leave
Status Membership may be granted to members who are taking a temporary leave of
absence from employment for the purpose of raising a family and who have made
written application to the registrar for transfer to this category. The duration
of the leave(s) must be a minimum of 12 months, but will not be granted for more
than five years. Leave(s) may be taken consecutively or split in any combination
of full years to the five year maximum during a person’s membership in the
Association;
- Life Membership,
subject to any policy established by the board, may be granted by majority vote
of members present in person or by proxy at any annual general meeting of the
Association to members who are commended for extraordinary service to the
Association;
- Suspended
Membership includes a person whose rights and privileges of membership are
suspended for the period specified.
2. Membership shall be
terminated by death, resignation, expulsion or expiration of a period of
suspension where the terms and conditions imposed by the suspension have not
been met.
3. To be eligible for
admission to regular membership, a person shall:
- (i) be of good
character;
(ii) be not less than 18 years of age; and
(iii) have
passed the academic examinations and met the experience requirements prescribed
by the board; or - be eligible under
the Act, affiliation organization’s provisions or such other provisions as the
board may determine from time to time.
4. Applications for
admission to regular membership shall be made on the prescribed form and filed
with the registrar at the head office of the Association.
5. The registrar shall
review the information filed and shall:
- make any further
inquiry of the student or seek any additional documentation as necessary to
enable a proper and complete assessment of the application, including
information with respect to any relevant matter that took place prior to
admission as a student in the Association;
- conduct or appoint
any person to conduct an investigation as necessary;
- where satisfied
that the applicant has met all eligibility requirements for admission, refer the
application and supporting materials to the admissions standards committee with
a recommendation of eligibility for membership;
- where not
satisfied that the applicant has met all eligibility requirements for admission,
refer the application and supporting materials to the admissions standards
committee with a recommendation of ineligibility for membership.
6. a. An admissions
standards committee shall be established and shall be comprised of one governor
appointed by the Chair to serve as chair, one or more members of the Association
and one public representative. The composition of the committee shall include
one member who is a licensee and a broad representation of members in relation
to firm size, type of firm, geographic location, as well as members from
industry and government;
b. The committee shall:
(i) review all applications sent by the registrar and approve those where it
is satisfied that the applicant has met all eligibility requirements for
admission;
(ii) review any applications where the registrar has recommended that the
person is ineligible for membership and conduct all further inquiries into
the matter it
determines necessary, and may appoint an investigator to conduct such
investigation as it deems appropriate;
(iii) hold a hearing in respect of any matters referred to it by the public accounting
licensing board to determine the good character of a member. This committee
shall hold a hearing in writing and the applicable provisions of the Statutory Powers
Procedure Act, R.S.O. 1990, Chapter S22, as amended, shall govern;
(iv) in respect of a review under paragraph (ii) or a hearing under
paragraph (iii) of this subsection, the committee shall:
(1)
approve the application, or where applicable, inform the public accounting
licensing board that it has concluded that the member is of good character; or
(2) reject the application or referral and inform the student
or the public accounting licensing board, as applicable, of its decision; and
(vi) notify
the board of all approved applications.
c. The student making an application or the member whose character has been referred
to the committee by the public accounting licensing board may appeal a
decision of the admissions standards committee to the appeal tribunal established
under the provisions of Article 9 for this purpose.
d. An investigator appointed under this Article has the powers of an investigator
appointed pursuant to the provisions of Article 9.
7. The application when
presented to the board shall be accompanied by evidence that the applicant:
- has passed the
academic examinations prescribed by the board and while registered as a student
of the Association or any affiliated organization, has displayed the ability and
willingness to conform to the Association’s Code of Ethical Principles and Rules
of Conduct; or
- is eligible under
the provisions of the Act, affiliated organization’s provisions or such other
provisions as the board may determine from time to time.
8. Notice of board meetings
at which applicants for regular membership are to be considered shall contain
the name and address of each applicant. The name and address of each applicant
admitted to membership shall be included in the minutes of the meeting. All new
members shall be issued a certificate of membership by the Association and shall
hold the certificate only so long as they remain a registered member.
9. Applicants whose
applications are approved by the board, and who have made payment of dues and
fees as required, shall forthwith be regular members of the Association.
10. The certificates issued by
the Association and the Canadian Association shall remain the property of the
Association or the Canadian Association.
11. The registrar shall keep a
register in which shall be entered:
- the names and
addresses of all members of the Association in good standing;
- the names and
addresses of all professional corporations granted a certificate of
authorization; and
- the names and
addresses of all limited liability partnerships registered with the Association.
Only those persons or
firms so registered are entitled to the privileges of membership in the
Association.
12. The registrar shall hold
the register open to examination by the public at the head office of the
Association during normal office hours.
13. a.
Annual dues of
regular, retired and parental leave status members shall be set from time to
time by resolution of the board and shall be payable on the first of May in each
year.
b. Annual fees and dues pertaining to a licence to practise public accounting shall
be set from time to time by resolution of the board.
c. Special
assessments may be levied from time to time by resolution of the board.
14. Membership dues and
entrance fees and shall be payable at the time of filing application for
admission to membership. The first year’s membership dues may be prorated at the
discretion of the board. The dues received from successful applicants shall
constitute payment in full to the end of the fiscal year in which the applicant
is admitted to membership.
15. Any member elected to life
membership shall be exempt from payment of annual dues.
16. The board may, at its
discretion, waive the annual dues, fees, and/or special assessments of any
member or any category of members.
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1. Any member may tender a
written resignation to the board and any firm may make a voluntary request to
cancel a certificate of authorization, but neither shall take effect until all
arrears of fees, special assessments and other indebtedness to the Association
have been fully paid and all outstanding competence and disciplinary complaints
against the member and, or, the firm, have been completed and the member or firm
has fully satisfied all sanctions imposed by a tribunal.
2. Members or firms whose
resignations or requests to cancel a certificate of authorization received by
the secretary within 30 days subsequent to the commencement of a fiscal year
shall not be liable for the annual dues for that fiscal year.
3. a. Any member or firm
who is in default of annual dues, fees or a special assessment or any portion
thereof, three months after they become due and payable may, after sending of
notice, be suspended from membership by the board and their name published in
public newspapers through a press release; in the Association’s newsletter; on
the Association website, and through other media deemed appropriate under the
circumstances;
b. Any member who is
in default of the Association’s mandatory continuing professional development
requirements for any annual period or three-year cycle, three months after the
deadline for reporting continuing professional development credits may, after
sending of notice, be suspended from membership by the board and their name
published in public newspapers through a press release; in the Association’s
newsletter; on the Association website; and through other media deemed
appropriate under the circumstances. A suspension pursuant to this provision
shall be deemed to be disciplinary in nature;
c. Any member or firm
who is in default of the payment of professional liability insurance program
premiums, or any portion thereof, and does not produce proof of insurance within
30 days of the demand by the registrar for the information, shall be
automatically suspended. Suspensions pursuant to this provision shall be
reported to the board;
d. Any member or firm
suspended pursuant to this Article shall be classified as a suspended member or
firm for a period of 12 months from the date of suspension. Absent compliance
with the terms of the suspension within the 12 month period, the membership is
terminated or the certificate of authorization of a professional corporation is
revoked. In the event there are outstanding complaints to the discipline
committee or the professional standards and competence committee, the
termination or revocation is stayed and the person or firm remains a suspended
member until the complaint has been dismissed, resolved or completed and any
decision made by either the professional conduct tribunal, the competence
tribunal, or an appeal tribunal, is rendered. Thereafter, unless the member or
firm has fully satisfied the terms related to the imposition of the suspension
made pursuant to this Article, the stay is vacated and the membership is
terminated or the professional corporation’s certificate of authorization is
revoked.
4. a. Any person or firm
whose membership in the Association has been suspended, terminated, or whose
certificate of authorization has been revoked, or whose resignation or request
for cancellation of a certificate of authorization has been accepted, may apply
in writing to the board for reinstatement of membership or for the renewal of a
certificate of authorization;
b. Any person whose
membership in the Association has been suspended by reason of his or her default
in complying with the Association’s mandatory continuing professional
development requirements may only be reinstated after he or she has fully
complied with those requirements;
c. Any member who
holds retired status and requests to be reinstated as a regular member is
required to pay the current year’s annual dues and fulfill the mandatory
continuing professional education program from the date of active status.
5. The board shall have the
power to refuse or grant reinstatement and to prescribe the conditions upon
which the reinstatement may be granted. Such conditions may include the payment
of all arrears of annual dues, fees or special assessments, and such other
conditions as the board may deem fit.
6. Pursuant to the
provisions of this Article with respect to reinstatement of membership in the
Association or the renewal of a certificate of authorization, where a complaint
is made against the member or professional corporation subsequent to
reinstatement or renewal, in respect of misconduct alleged to have occurred
during the time between the previous resignation, suspension, cancellation or
termination and the reinstatement of membership or renewal of a certificate of
authorization, the complaint shall be investigated by the discipline committee
pursuant to the provisions of Article 9 of this By-Law and on completion of such
investigation, the discipline committee may pursue any course of action
available to it in accordance with the provisions of that Article.
7. Any person expelled from
membership in the Association pursuant to a decision of a tribunal may apply to
the registrar for readmission to membership in the Association by making a
written application in the form prescribed by the board and by paying the
application fee and administration fee.
8. The registrar shall, upon
receiving a written application for readmission to the Association that includes
the application fee and administration fee, refer the matter to the discipline
committee. Subject to any inquiry or investigation conducted by the discipline
committee, it shall refer the application to the professional conduct tribunal
for a hearing.
9. The discipline committee
may make a request for additional information or conduct an investigation into
any matter relevant to the application, pursuant to the provisions of Article 9
of this By-Law.
10. The panel of the
professional conduct tribunal hearing the matter with respect to the application
shall not include any person who participated in a panel of the tribunal that
resulted in the expulsion of the applicant.
11. The professional conduct
tribunal shall conduct a hearing of the application for readmission to
membership in the Association, pursuant to the provisions of Article 9 of this
By-Law, at which the applicant and the discipline committee shall be entitled to
be heard.
12. The applicant for
readmission must satisfy the tribunal that he or she is of good character and
has met all the criteria for readmission to membership in the Association.
13. The professional conduct
tribunal shall have regard to the following factors as it may deem appropriate
in arriving at its decision:
- the information
contained in the application form and any documents accompanying the form;
- conduct during the
time that the applicant was a member which was not investigated by the
discipline committee because the information was reported after the applicant
was expelled from membership;
- the circumstances
of the applicant’s expulsion from membership, including the nature of the
charges of which he or she was found guilty, and the reasons for expulsion given
in the tribunal decision and reasons;
- measures taken by
the applicant since expulsion to remedy the factors that gave rise to the
conduct for which the member was expelled;
- the extent to
which the applicant has fulfilled the terms of the order of the tribunal
resulting in the expulsion;
- the length of
time since the applicant’s expulsion;
- the evidence in
support of the applicant’s character pertaining to any actions by the applicant
since expulsion; and
- the measures taken
by the applicant since expulsion which supports his or her request for
readmission.
14. The professional conduct
tribunal may, at the conclusion of its hearing:
- accept the
application for readmission to membership in the Association;
- accept the
application for readmission to membership in the Association subject to the
applicant fulfilling such requirements specified by the tribunal; or
- reject the
application.
15. A person making application
for readmission to membership in the Association, in respect of whom the
professional conduct tribunal has conducted a hearing and made a decision, and
the discipline committee, shall be given written notice of the tribunal decision
and, if not satisfied with the decision, may appeal the decision to the appeal
tribunal pursuant to the provisions of Article 9 of this By-Law.
16. The factors enunciated in
section 13 of this Article are applicable to the appeal tribunal.
17. A decision of a tribunal,
or the decision of a court where an appeal has been made to a court, in respect
of the application for readmission to membership in the Association, shall be
reported to the registrar and to the board.
18. Membership in the
Association shall be granted pursuant to the provisions of Article 2 of this
By-Law, as applicable, where the application has been accepted by a tribunal and
where applicable, the applicant has fulfilled such requirements specified by the
tribunal.
19. Pursuant to the provisions
of this Article with respect to readmission to membership in the Association,
where a complaint is made against the member subsequent to readmission, in
respect of misconduct alleged to have occurred during the time between the
member’s previous resignation, termination or expulsion and his or her
readmission, the complaint shall be investigated by the discipline committee
pursuant to the provisions of Article 9 of this By-Law and on completion of such
investigation, the discipline committee may pursue any course of action
available to it in accordance with the provisions of that Article.
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1. The board may by
resolution determine the necessary qualifications and experience requirements
for applicants to the program of professional studies, and the fees for tuition,
deferments and exemptions.
2. The course of subjects
shall be that adopted from time to time by the board
3. Students shall not make
use of the designation or initials of the Association, nor advertise or hold
themselves out to be other than students of the Association.
4. Students may form groups
for the advancement of their studies and professional knowledge, and for the
purpose of making recommendations for the consideration of the board.
5. Students may vote,
nominate and be nominated for office in subsidiary bodies.
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1. The affairs of the
Association shall be managed by a board of 15 elected governors plus the
immediate past Chair, each of whom shall be a member of the Association.
2. a. A member may not
serve on the board for a consecutive period exceeding the greater of (i) three
terms and (ii) nine years; unless holding the position of Chair, Executive
Vice-Chair, or Secretary/Treasurer at the end of the consecutive period.
b. A member who has
served as specified in subsection 2(a) of this Article shall be eligible for
re-election to the board following a hiatus of five years.
3. A member elected to the
board may not concurrently hold office in an elected position on a subsidiary
body of the Association.
4. A member elected to the
board may not concurrently be an employee of the Association.
5. The board may provide for
the appointment, annually, to the board of up to three public representatives as
additional governors.
6. When a vacancy occurs on
the board, the board shall:
- in the case of an
elected governor, not later than the second meeting after the vacancy arises,
appoint another member to fill the vacancy until the next election of governors;
and
- provide for the
election of another member to fill the vacancy for the balance of the term.
- in the case of a
public representative, appoint another public representative to fill the vacancy
7. Annually, the members
shall elect five of their number to the board for a term of three years, plus
sufficient members to fill vacancies arising under subsection 6(b) of this
Article.
8. Any member permanently
domiciled in Ontario may, subject to subsections 2(a), 2(b) and section 10 of
this Article, and further provided that the member does not come within the
description set out in subsections 26(c) and 26(d) of this Article, be nominated
for election to the board.
9. In the event of failure
to hold an election at the time specified below, the governors shall continue to
exercise the authority vested in them until such time as their successors shall
be regularly elected.
10. The procedure for
conducting the election of governors, under the direction of the board through
the office of the CEO, is as follows:
- The date of
eligibility for nomination and voting shall be 85 days prior to June 1.
- The CEO shall send
to each member by ordinary mail or by electronic means to members with an e-mail
address, not later than 75 days prior to June 1, a request for nominations, a
statement of vacancies on the board and a list of amendments to the latest
published Ontario Member Roster and Directory of Services. The amendments and
the Ontario Member Roster and Directory of Services shall constitute the Amended
Ontario Membership Roster.
- Application for
correction of errors in the Amended Ontario Member Roster and Directory of
Services should be made in writing to the CEO not later than 55 days prior to
June 1. Anyone whose name does not appear in the Amended Ontario Member Roster
and Directory of Services or who has not made written application as described
above is not eligible to vote.
- Nominations shall
be effected by completing the form supplied and returning it to the CEO not
later than 55 days prior to June 1. It shall show the name of the member
nominated and be signed by the nominee to indicate acceptance and by two members
as proposers.
- The governors
shall be elected by means of:
(i) a mail paper ballot as hereinafter provided; or
(ii) by ballot cast through electronic medium, the anonymity, security and
authenticity of which can be verified by the scrutineers appointed by the
Chair under subsection 10(h).
- The CEO shall,
not later than 35 days prior to June 1:
(i) Determine the number of eligible voters as listed in the
Amended Ontario Membership Roster.
(ii) Allocate
a block of numbers equal to or greater than the number of eligible voters
without e-mail addresses and record the first and last numbers of such block.
(iii) Provide
paper ballots, equal in number to the eligible voters without e-mail addresses
and to eligible voters with e-mail addresses who request paper ballots, to each
of which shall be assigned a separate number selected from the allocated block,
and which shall contain the names of all members who have been nominated for
election to the board.
(iv) Provide
access to voting through electronic medium to eligible votes with e-mail
addresses who have not requested paper ballots.
- The CEO shall, not
later than 24 days prior to June 1, send by ordinary mail or electronic medium
to each member determined to be an eligible voter:
(i) a
randomly selected paper ballot or access to voting through electronic medium;
(ii) a stamped
ballot envelope, marked on the outside “Official Ballot” and addressed to the
CEO; and
(iii) such
instructions and extracts from this By-Law that may be deemed necessary for the
guidance of voters, provided that such instructions shall include the statement
that the ballot envelope, and no other, shall be used for the purpose of
returning the ballot to the CEO and that only the use of the electronic medium
access provided by the Association shall be used for the purpose of voting by
electronic medium.
- The Chair shall,
not later than 12 days prior to the last Friday in May, appoint three or more scrutineers. Only a member whose name appears in the Amended Ontario Member
Roster and who is not a governor or a nominee for election as a governor shall
be eligible for appointment as a scrutineer.
- Each voter shall,
after duly marking the ballot, enclose the ballot in the ballot envelope, seal
the ballot envelope, and forward it by post or deliver it in person to the CEO
so that it shall be in the possession of the CEO not later than 4:30 p.m. of the
last Friday in May, and after that hour no further ballots shall be received.
- The CEO shall
deliver, unopened, all ballots returned by the date specified in paragraph
10(h)(i) and any unused ballots to the scrutineers at the time fixed for count,
together with the recorded first and last numbers of the allocated block of
numbers as aforementioned.
- The scrutineers
shall, on a day and time to be fixed by the Chair:
(i) Account
for all the ballots produced by post, noting those that remain unused and those
distributed to eligible voters, thus establishing a list of numbered paper
ballots valid for the election.
(ii) Declare
void and destroy, with its contents, any returned envelope substituted in place
of the official ballot envelope.
(iii) Open the
returned ballot envelopes and place the ballots in numerical order.
(iv) Declare
void, and not record in the count of votes for the election of governors, any
ballot the number of which falls outside the list of numbered ballots valid for
the election, or any ballots that bear duplicated numbers, or any ballot that
shows votes for more candidates than are required to fill the available
vacancies or any ballot on which the name of any candidate has been repeated.
(v) Account
for all the ballots cast by electronic medium.
(vi) Record
the vote and report the result thereof to the CEO.
11. Elected governors shall be
ranked by the number of votes polled and those receiving the higher number of
votes shall fill the vacancies for the longer terms.
12. In the event of a tie vote
for the last available vacancy or between a longer or shorter term, the Chair
shall cast a deciding vote.
13. The CEO shall report to
each member which candidates were elected as governors. Such reporting will be
by ordinary mail or electronically and list the successful candidates in
alphabetical order, without the ballot counts or ranking.
14. Notwithstanding anything
contained in Article 5 or Article 7, in the event of a mail strike or other
occurrence which, in the opinion of the boardrequires the termination of an
election or the termination or adjournment of any annual general or special
general meeting, the following shall apply:
- The board shall
have power to terminate such election or to terminate such meeting or to adjourn
such meeting from time to time; but in such case one or more members of the
board shall be present at the place and time of the original meeting to inform
the members then present of the decision of the board to terminate or to
adjourn such meeting.
- In the event that
such meeting is terminated, a new meeting shall be called by the board forthwith
after termination of the mail strike or other occurrence for the purposes for
which the original meeting was called.
- The foregoing
provisions for termination of an election or the termination or adjournment of a
meeting shall apply to any mail ballot for the election of governors or for any
other purpose provided in this By-Law.
- In the event that
an election is terminated, a new election shall be called by the board forthwith
after the termination of the mail strike or other occurrence requiring
termination of the election.
- The foregoing
provisions as to the conduct of the election of governors shall apply to any
such new election and the board shall select the first day of the first month
which is practicable in substitution for the first day of June date required
aforesaid.
- Save as to the
new date necessarily substituted for June 1, any new election shall be conducted
in strict accordance with the procedure set out in Paragraph 10 of this Article
and including strict compliance with all stipulations as to time and with the
last Friday of the month preceding the substituted date substituted for the last
Friday in May aforesaid.
15. Each elected governor and
appointed public representative, before assuming office, must complete a
declaration of office.
16. The officers of the
Association shall be a Chair, a vice chair, a secretary/treasurer, and two
executive members.
17. Within 30 days of the
mailing of the election result to the members as aforesaid, the board shall meet
and elect from among their number a Chair, a vice-chair and two executive
members for the ensuing year. At the same board meeting a secretary/treasurer,
who need not be a member of the board, shall be appointed by the board.
18. The Chair shall preside at
all annual general meetings and special general meetings of the Association and
meetings of the board, and shall call meetings of the members and of the board
when the chair deems necessary and when called upon in proper manner to do so.
19. In the absence of the
Chair, the executive vice-chair, or failing which a vice-chair in order of
seniority, shall preside.
20. In the absence of the Chair
and all vice-chairs from a duly called meeting of the board, the secretary shall
call the meeting to order and conduct the election of a chair who shall preside
over that meeting.
21. In the absence of the
secretary from a duly called meeting of the board, the board shall appoint some
other member or some other person to act as secretary for that meeting.
22. The secretary shall have
charge of all minutes, records, and correspondence of the Association, shall
report such facts regarding the same as may be required, and perform the duties
pertaining to such office. The secretary shall turn over to the successor, or to
whomsoever the board may appoint, the seal, books, records, papers, writings and
all other property belonging to the Association. The secretary also shall act as
secretary of the board and shall issue notices as required.
23. The treasurer shall be
responsible for the collection and receipt of all monies due to the Association
and the acknowledgement of receipt. The treasurer shall deposit all such monies
in an account or accounts in the name of the Association in a chartered bank or
trust company in Canada as designated by the board and make disbursement from
such, account or accounts at the direction of the board. The treasurer shall
also, at each meeting of the board, present an interim financial statement on
the affairs of the Association. At the annual general meeting the treasurer
shall render statements, with the auditors’ report thereon, showing the revenue
and expenditures during the fiscal year and the financial position as at the
close of the fiscal year. The treasurer shall report at least once a year to
the board any member in arrears, and shall keep all books and accounts at any
time open to inspection by the board and by the auditor.
24. The board may delegate such
duties as it determines unless expressly prohibited by law or by this By-Law.
25 Every governor, officer or
committee member of the Association or other person who has undertaken or is
about to undertake any liability on behalf of the Association shall, from time
to time and at all times, be indemnified and saved harmless out of the funds of
the Association, from and against:
- all costs, charges
and expenses whatsoever that such governors, officers, committee members or
other persons sustain or incur in or about any action, suit or proceeding which
is brought, commenced or prosecuted against them for or in respect of any act,
deed, matter or thing whatsoever made, done or permitted by them or about the
execution of duties of their offices or in respect of any such liability;
- all other costs,
charges and expenses which he sustains or incurs in or about or in relation to
the affairs thereof; except such costs, charges or expenses as are occasioned by
his own malice, wilful neglect or default.
26. Governors or public
representatives may vacate their office by submitting their resignation in
writing to the board and such resignation shall be effective at the next meeting
of the board.
27. Governors or public
representatives shall automatically cease to hold such office when:
- they cease to be a
member of the Association; or
- they fail to
attend three consecutive meetings of the board without giving in writing good
and valid reasons acceptable to the board; or
- they are certified
to be not competent to manage their own estate under the Mental Health Act;
- they become
bankrupt.
28. When a governor or a public
representative resigns or ceases to hold office the board shall at the next
meeting of the board declare the seat vacant and proceed to fill the vacancy in
accordance with Paragraph 6 of this Article.
29. The members, at any annual
general meeting or at any special general meeting called for the purpose, by
resolution may remove any governor provided that such resolution is passed by a
vote of not less than three-quarters of the members present at the said meeting
either personally or by proxy.
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1. The board may appoint or
elect committees, but shall elect an executive committee in accordance with
section 11 of this Article.
2. The board may delegate to
committees such powers and duties as the board may determine unless expressly
prohibited by law or by this By-Law.
3. The Chair shall be a
member of all committees.
4. Actions of committees,
beyond the powers delegated to them as described in section 2 of this Article,
shall not be binding on the board unless and until approved by the board.
5. The Chief Executive
Officer shall be a non-voting member of all committees.
6. Except as otherwise
provided in this By-Law, the Chair shall appoint committee chairs.
7. Meetings of each
committee shall be subject to the call, oral or written, of the chair.
8. One half of the members
of a committee, excluding those appointed under sections 3 and 5 of this
Article, shall constitute a quorum of all meetings of committees.
9. At meetings of committees
questions shall be decided by a majority vote of committee members present, and
in the case of a tie vote the chair of the meeting shall be entitled to cast a
second or deciding vote.
10. The chair of each committee
shall cause to have written the minutes of each meeting of the committee, not
later than 30 days after each meeting and shall forthwith forward to the
secretary of the Association a copy of such minutes.
11. The board shall elect from
its number an executive committee of not less than three governors, one of whom
shall be the executive vice-chair who shall be chair of the committee.
12. The board shall not
delegate to the executive committee the power to enact matters of policy or to
approve extraordinary expenditures.
13. Minutes of each meeting of
the executive committee shall be submitted to the next meeting of the board for
approval.
14. The Chief Executive Officer
shall be the secretary of the executive committee.
15. The provisions of sections
1 to 9 inclusive of this Article shall be applicable to the executive committee.
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1. The annual general
meeting shall be held at such place within Ontario at such time in each calendar
year as the board may from time to time determine.
2. Any matter pertaining to
merger, amalgamation or admission of the membership of another body must be
approved at an annual general meeting or special general meeting of the
Association called for that purpose and any resulting agreement in order to be
binding must receive the approval of a two-thirds majority of those members
voting in a mail or electronic ballot conducted for that purpose.
3. The Chair or the board:
- May call a special
general meeting whenever either deems it necessary.
- Shall call a
special general meeting whenever requested in writing to do so by at least 20
per cent of the members and shall do so within 60 days of the receipt of such
written request.
4. a. The notice of the
time and place of holding the annual general meeting or any special meeting
shall be:
(i) mailed to
each member by ordinary mail to the member’s last known address, postage
prepaid; or
(ii) sent by
electronic means to all members with e-mail addresses,;
provided that
all members receive the said notice by one or the other method prescribed in
this section.
b. Such notice shall
be mailed or sent electronically not less than 15 days, excluding both the day
of mailing by post or electronic medium, as the case may be, and the day of the
meeting, before the date of the meeting.
5. Failure to receive such
notice, for any reason whatsoever, shall not invalidate the said notice and it
shall not be necessary to give public notice or advertisement of the said
meeting.
6. Where the said meeting is
a special general meeting the said notice shall state the specific business to
be transacted thereat and no further business shall be transacted.
7. Fifty members personally present or represented by proxy
shall constitute a quorum at the annual general meeting or any special general
meeting. If a quorum is not present within one hour after the time appointed for
the meeting, a new meeting shall be called.
8. One or more auditors
shall be elected annually at the annual general meeting of the Association. The
auditor partner of the firm appointed should be rotated every five years at a
minimum.
9. Any member other than a
governor, public representative, or employee of the Association shall be
eligible for election or appointment as auditor.
10. In the event of the
resignation or death of an auditor, or of an auditor becoming disqualified, or
of an auditor becoming in the opinion of the board incapable of performing the
duties of auditor, the board may fill the vacancy by appointment until the next
annual general meeting or special general meeting.
11. The order of procedure at
the annual general meetings of the Association shall be as follows:
- Reading,
correcting and adopting minutes.
- Reading and
considering correspondence.
- Reading and
considering reports of committees.
- Amendments or
additions to By-Laws.
- Reading and
considering the audited financial statements.
- Election of
auditors.
- General business.
12. In all matters not governed
by this By-Law, procedures shall be in accordance with Robert’s Rules of Order.
13. Every member shall be
entitled to attend all annual general meetings and special general meetings and
all members, including the Chair of the meeting, shall be entitled to vote on
all questions brought before the meeting.
14. All members may be
represented at annual and special general meetings of the Association by another
member acting as their proxy, provided that such proxy is in writing, whether in
paper form or in electronic form sent by electronic means, and on the form
provided by the secretary or a facsimile thereof and further provided:
- That no proxy in
paper form shall be signed in blank and any proxy shall be valid only for the
meeting for which it was specifically given or for any adjournment thereof.
- That proxies sent
to the Association by electronic means shall contain the member’s name and
e-mail address so that the authenticity of the proxy can be verified.
- The proxies or
notices of proxies held must be filed, by post or though electronic medium, with
the secretary three days before the meeting takes place, excluding the day of
filing and the day of the meeting.
15. Except as otherwise
provided in this By-Law, questions at meetings of members shall be decided by a
majority of members present either in person or by proxy, and in the case of a
tie vote the hair of the meeting shall be entitled to cast a second or deciding
vote.
16. The Chair shall call a
meeting of the board:
- When the Chair
deems it necessary.
- When presented
with a written request signed by five governors that a meeting be held, and the
date of such meeting shall be not later than two weeks after the receipt by the
Chair of the written request.
17. The board may meet at any
place within Ontario.
18. Notice of the time and
place of holding any meeting of the board shall be mailed by ordinary mail,
postage prepaid, or electronically, not less than five days, excluding both the
day of mailing or the sending of an electronic notice and the day of the
meeting, before the date of such meeting to each member of the board, provided,
however, that where all members of the board are present and waive notice a
meeting may be held without notice.
19. A simple majority of the
members of the board shall constitute a quorum for the transaction of business.
20. A copy of the minutes of
each meeting of the board shall be mailed by the secretary to each member of the
board within 30 days after such meeting.
21. Questions at meetings of
the board shall be decided by a majority of the members of the board present,
and in the case of a tie vote, the Chair shall be entitled to a second or
deciding vote.
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1. The board may authorize
the formation of chapters and groups in geographical areas not within the
jurisdiction of affiliated organizations.
2. Such chapters and groups
will exist at the pleasure of the board. Their rights and responsibilities shall
be as defined from time to time by the board. Such chapters and groups may not
seek incorporation or charter as independent units of the Association.
3. The operation of a
chapter or group shall be directed by a board of directors not less than three
in number, elected by the members and students in that chapter or group.
4. Directors shall be
responsible for operating the chapter or group in accordance with guidelines
laid down by the board.
5. Each chapter or group
shall hold a meeting of its members and students at least once a year and submit
a financial statement and report on its activities to the board.
6. Upon declaration by the
board that any chapter or group is no longer operative, the rights and
responsibilities of the chapter or group shall cease to exist and its net assets
shall be transferred to the Association.
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1. a. All members, firms,
and students of the Association are required to comply with the Code of Ethical
Principles and Rules of Conduct of the Association, which forms Schedule A to
these By-Law Articles;
b. The term
‘complaint’ refers to information from any source that suggests that a member,
firm or student has:
(i) breached
the Code of Ethical Principles and Rules of Conduct; and/or
(ii) failed to
meet the standards of professional competence.
c. All members,
firms, and students, by their applications for membership, a certificate of
authorization, or registration as a student, as applicable, or by their
applications for reinstatement or readmission to membership, the renewal of a
certificate of authorization, or re-registration as a student, or by their
continuance of membership or registration, shall consent and be deemed to have
consented to the release of information, to the complainant, provided by them
pursuant to this Article in response to a complaint and further agree that they
shall use the information received by them in the course of the exchange of
information pertaining to the complaint only for purposes relating to the
administration or compliance with the By-Law and with the Code of Ethical
Principles and Rules of Conduct of the Association. Use for any other purpose
shall constitute a breach of this provision.
2. In order to maintain the
standards of the Association, the following entities shall be established:
- A discipline
committee to:
(i) receive
and investigate complaints concerning any member, firm, or student; or
(ii) consider
an application for readmission to membership in the Association.
The discipline
committee shall be chaired by one governor appointed by the Chair. The committee
members shall be appointed by the discipline committee chair and include at
least one public representative and one licensee; - A professional
standards and competence committee to receive and investigate matters relating
to issues of professional competence. The professional standards and competence
committee shall be chaired by one governor appointed by the Chair.
The chair of the
committee shall appoint members of the Association and at least one public
representative and one licensee to serve on the discipline and professional
standards and competence committee; - A competence
tribunal to hear matters referred to it relating to issues of professional
competence. The competence tribunal shall be appointed by the Chair and shall
hear matters following the procedure of the Statutory Powers Procedure Act, R.S.O. 1990, Chapter S22, as amended, except that hearings before this tribunal
shall be held in camera, in accordance with subsection 6 (a) below. A competence
tribunal panel shall include at least one licensee and one public
representative. A competence tribunal panel of one member of the Association
shall hear proposed resolutions regarding complaints and where the matter
pertains to a licensee, the panel member shall be a licensee. A competence
tribunal panel of three, comprised of two members of the Association and one
public representative, shall hear unresolved complaints
- A professional
conduct tribunal to accept or reject the resolution of complaints reached by the
discipline committee; in cases that have not been resolved or that pertain to an
application for readmission to membership in the Association, to inquire into,
to hear and pronounce upon complaints referred to it by the discipline
committee; or to hear matters referred by the Chair under this By-Law. The
professional conduct tribunal shall be appointed by the Chair and shall include
at least one licensee and one public representative. A professional conduct
tribunal panel of one member of the Association shall hear resolved complaints
and where the matter pertains to a licensee, the panel member shall be a
licensee. A professional conduct tribunal panel of three shall hear unresolved
complaints or a matter in relation to an application for readmission to
membership in the Association following the procedure of the Statutory Powers
Procedure Act, R.S.O. 1990, Chapter S22, as amended and shall be comprised of
two members of the Association and one public representative, and where the
matter before the tribunal panel pertains to a licensee, the panel composition
with respect to members of the Association shall include at least one licensee;
- An appeal tribunal
to hear appeals from the admissions standards committee, competence tribunal,
and the professional conduct tribunal following the procedure of the Statutory
Powers Procedure Act, R.S.O. 1990, Chapter S22, as amended. The appeal tribunal
shall be appointed by the Chair and shall include at least one licensee and one
public representative. In each case a tribunal panel shall be comprised of two
members of the Association and one public representative, and where the matter
before the tribunal panel pertains to a licensee, the panel composition with
respect to members of the Association shall include at least one licensee.
The term of appointment
to a tribunal shall be three years. Vacancies that occur in a tribunal will be
filled by appointment by the Chair.
3. The Association shall
establish requirements to be met by each member with respect to mandatory
professional development. The failure to meet these requirements shall be
subject to sanctions as provided by this By-Law.
4. a. The Association shall conduct an inspection of a member’s practice for
the purpose of determining if the member is meeting standards of professional competence.
b. The practice
inspection shall verify that every licensee that issues or seeks to be
authorized to issue audit reports on financial statements of any reporting
issuer as defined under the Securities Act is registered with the Canadian
Public Accountability Board.
c. A member is
compelled to produce working paper files, books, documents or other materials as
required by the practice inspector and any failure to comply with this provision
shall be a breach of professional conduct.
d. The practice
inspector has the powers of an investigator as necessary to perform a practice
inspection.
e. After each
practice inspection, the Association through the professional standards and
competence committee shall review the results determined by the practice
inspector and shall, where necessary:
(i)
recommend practice improvements;
(ii) direct a
follow-up practice inspection within a time to be specified;
(iii) direct
that the member take professional development or training as necessary;
(iv) direct
that the member practice only under the active supervision of another member
approved by the Association; and/or
(v) make a
referral to the competence tribunal where the continuing actions of the member
are substantially inconsistent with the objectives of the Association’s practice
inspection program.
5. a. On receipt of a
complaint, the professional standards and competence committee’s staff shall
make such reasonable inquiries as necessary in order to determine its merits and
to report the results of the inquiry to the professional standards and
competence committee. Where information comes to the attention of the committee
that suggests a member or a firm fails to meet standards of professional
competence pursuant to deficiencies in:
(i) the
member’s knowledge, skill or judgment; and/or
(ii) the
member or a firm’s attention to the interests of clients, the records, systems
or procedures of the practice,
and where the
deficiencies give rise to a reasonable apprehension that the quality of service
to clients or an employer may be adversely affected, the matter shall be
referred to the professional standards and competence committee.
b. The professional
standards and competence committee shall, after receiving a complaint that
suggests that a member or a firm fails to meet the standards of professional
competence, and after inviting submissions in writing from the complainant,
where applicable, and the person or the firm under investigation, and after
providing the complainant’s information to the person or the firm under
investigation and the information from the person or the firm under
investigation to the complainant, as appropriate:
(i) identify
the failure as an apparent failure to meet the standards of professional
competence that are generally accepted by the profession and that
apply to accounting, financial reporting, and audit, review and compilation
engagements;
(ii) attempt
at its discretion, to arrive at a resolution of the complaint that is agreeable
to all parties;
(iii) upon
notice to all parties, present the facts of the complaint and a proposed agreed
resolution thereof, if such may occur, to a competence tribunal of one member,
in a summary manner, for ratification after a 10-day waiting period. During the
said 10-day waiting period, any party may withdraw from the proposed resolution
of the complaint;
(iv) where the
professional standards and competence committee is unable to arrive at a
mutually agreed upon resolution of the complaint, or agreement to a resolution
is withdrawn as aforesaid, or if resolution by agreement is not desirable, refer
the matter to a competence tribunal of three members;
(v) in cases
where the professional standards and competence committee determines that the
complaint did not disclose a failure to meet the standards of professional
competence, advise the complainant and the person or firm under investigation,
within thirty days, that the matter has been reviewed and closed.
c. On determining
that a complaint is to be closed without pursuing a resolution or a referral to
a competence tribunal, the professional standards and competence committee may
provide guidance and advice to a member, firm, student. The guidance and advice
shall be construed as remedial in nature;
d. In the course of
any review, investigation or proceedings under this By-Law, where the member or
a firm and the complainant agree to settle the matter giving rise to the
complaint, the member or the firm is prohibited from making an arrangement with
the complainant whereby the complainant would withdraw the complaint or agree
not to testify. Where the subject matter of the complaint is settled by
agreement of the complainant and the member or the firm under investigation, or
for any other reason, and the complainant withdraws the complaint, the review,
investigation or proceedings shall continue at the discretion of the
professional standards and competence committee.
e. Where the
complainant is dissatisfied with the decision of the professional standards and
competence committee to close a complaint without resolution or without a
referral to the competence tribunal, the complainant may:
(i) make a
written request, sent by registered mail or any other method of delivery that
requires the signature of the recipient to the professional standards and
competence committee, within 30 days of the date of the committee’s notice to
the complainant that the complaint has been closed; and
(ii) outline
the specific issues that the complainant seeks to have reviewed.
f. Upon receipt of a
written request for a review of the professional standards and competence
committee’s decision to close a complaint without pursuing a resolution or a
referral to the competence tribunal, the committee shall forward the request to
the Chair;
g. (i) Upon
receipt of such a request by a complainant, the Chair shall appoint an
independent
reviewer to perform an independent review of the closed complaint.
(ii) The
independent reviewer shall:
- consider any written application, including the material before the professional
standards and competence committee, made by a complainant that has been sent
within the stipulated limitation period;
- obtain such technical or other assistance as necessary to properly fulfill his
or her responsibilities;
- refer the complaint to the professional standards and competence committee for
reconsideration: where the independent reviewer determines that the professional
standards and competence committee was not in receipt of all information and
documents that are now available to the independent reviewer and where the
documents and information were not in the possession of the complainant and
could not reasonably have been in the possession of the complainant prior to the
disposition of the complaint by the committee; where the independent reviewer
suspects a lack of independence on the part of any member of the committee who
participated in the decision to close the complaint or any other reason that is
appropriate in the circumstances, and, in that event, advise the complainant and
the person under investigation of the reasons for doing so;
- in
the event that the independent reviewer does not refer the complaint to the
professional standards and competence committee for reconsideration, the
independent reviewer shall advise the complainant and the person under
investigation of that decision, and shall provide reasons for that decision by
registered mail or any other method of delivery that requires the signature of
the recipient within thirty days from the date of reaching a decision;
- receive the written reasons of the professional standards and competence
committee after its reconsideration of the complaint.
(iii) The
independent reviewer shall make a report to the board annually;
(iv) The professional standards and competence committee shall:
- receive any referral from the independent reviewer and give consideration to all
information; and
- make a decision and provide written reasons for the committee’s decision to the
independent reviewer, the complainant and the
person under investigation, within
thirty days from the date it reached the decision.
(v) Where the
member is a licensee or a professional corporation engaged in the practice of
public accounting and where a complaint was dismissed in the investigative
process or dealt with by admonishing the licensee, the complainant shall be
notified in writing of the outcome of the review and this notification shall
inform the complainant that if the complainant is unsatisfied with the manner in
which the complaint was handled, the complainant may request that the Public
Accountants Council review the handling of the complaint.
- (i) In order to
assist it in determining whether there may have been a failure to meet the
standards of professional competence, the professional standards and competence
committee may appoint an investigator to investigate any complaint and to report
the results to the committee;
(ii) An
investigator may:
(1)
investigate any other matter related to member competency that comes to the
attention of the investigator in the course of the investigation, whether or not
connected with the complaint under investigation;
(2)
require the person or firm under investigation to provide information and
answers to questions that relate to all matters under investigation;
(3)
upon reasonable notice, enter the business premises of the person or firm under
investigation during reasonable business hours or at such other time as may
be
agreed to by the person or firm under investigation;
(4)
require the production of and examine any documents, files, records, storage
devices or receptacles or other information that relates to matters under
investigation;
(5)
make copies of, or remove, for making copies, any item referred to in the
preceding section; where the item is removed a receipt shall be given;
(6)
return the items borrowed for purposes of copying with reasonable dispatch,
giving recognition to the volume and complexity associated with the copying.
(iii) The
investigator shall complete the investigation within a reasonable time for the
scope and circumstances of the investigation and shall prepare and submit a
report to the professional standards and competence committee at the completion
of the investigation.
- Where the
professional standards and competence committee presents a proposed agreed
resolution of a complaint to the competence tribunal, the tribunal shall only
accept or reject the proposed resolution; it shall not vary it. Provided the
competence tribunal ratifies the proposed resolution of the complaint, this
ratification shall be the final disposition of the complaint. Where the tribunal
refuses to accept the proposed resolution, it may grant the professional
standards and competence committee an opportunity to return before it within 10
days or such other reasonable time as shall be stipulated by the tribunal, with
an amended proposed agreed resolution. Where the competence tribunal refuses to
ratify a proposed resolution and does not grant the professional standards and
competence committee an opportunity to return before it with an amended proposed
agreed resolution, a competence tribunal panel of three members shall be
appointed to conduct a formal hearing pursuant to section 6 herein.
- (i) If in the
course of its review of a complaint that come before it, the professional
standards and competence committee receives evidence that discloses likely
immediate and serious harm to the public or a third party, it shall cause the
complaint to be summarily investigated and on receipt of the investigation
report, it shall submit that summary investigation report to the Chair.
(ii) Where the
Chair, on reviewing the summary investigation report submitted by the
professional standards and competence committee, believes that immediate
suspension of a member or the certificate of authorization of a firm is required
in the public interest, the Chair may impose a suspension on the member or the
firm effective immediately and for a period of time to be specified. A
suspension imposed by the Chair is subject to confirmation by the board at its
next meeting;
(iii) Where the
Chair, after receiving the summary investigation report of the discipline
committee, imposes a suspension, the Chair shall inform
the member or the firm of the investigation and the decision to impose the
suspension;
(iv) The
member or the firm may apply to the Chair to stay the immediate suspension. The
member or the firm shall provide evidence in support of the application and
shall provide ten days notice to the professional standards and competence
committee of the application;
(v) At the
conclusion of the period of suspension imposed by the Chair and confirmed by the
board, the Chair, with the subsequent approval of the board, may impose an
additional period or periods of suspension where there is a continuing public
interest in doing so. The Chair shall provide the member or the firm and the
professional standards and competence committee with the opportunity to present
submissions prior to making a decision as to whether to impose any additional
periods of suspension;
(vi) The
professional standards and competence committee shall complete the investigation
in accordance with section 5 of this Article;
(vii) Where the
Chair is unable to act, the executive vice-chair shall act in the Chair’s place.
6. a. Hearings of the
competence tribunal and any appeals therefrom, shall be held in camera and the
provisions of subsections 12 (c) and 22 (e) of this Article shall not apply;
b. Parties to the
proceedings are the professional standards and competence committee, the member
or a representative of a firm who is the subject of the hearing, and any other
person added as a party by the competence tribunal;
c. Sections 12 to 17
of Article 9 herein apply to a competence tribunal hearing mutatis mutandis;
d. Where the
competence tribunal determines that the member or a firm is failing or has
failed to meet standards of professional competence necessary to serve the
interests of the public or an employer, the tribunal shall make one or more of
the following orders:
(i) suspend
the member or the certificate of authorization of a firm until the satisfactory
completion of specified educational courses;
(ii) require
the member or the firm to institute new records, systems or procedures in the
practice;
(iii) require
the member or the firm to obtain professional advice with respect to the
management of the practice;
(iv) order a
re-investigation by the professional standards and competence by a prescribed
date;
(v) require
the commencement of a hearing before the professional conduct tribunal in
accordance with section 12 of this Article;
(vi) restrict
the member or the firm to specified areas of practice either for a specified
time or on such terms and conditions as may be ordered;
(vii) require
the member or the firm to practise only under the active supervision of another
member approved by the Association;
(viii) an order
to compensate the aggrieved party;
(ix)
assessment of a fine and/or costs;
(x) any other
order the competence tribunal conside