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S.M. 2004, c. 21

Bill 26, 2nd Session, 38th Legislature

The Certified Management Accountants Act

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Table of Contents

PART 1
DEFINITIONS
1 Definitions
PART 2
SOCIETY OF MANAGEMENT ACCOUNTANTS
2(1) Society continued
(2) Powers of society
(3) Membership
(4) Objects of society
(5) Meetings
(6) Notice of meetings
3(1) Board of directors
(2) Powers of the board
(3) Composition of board
(4) Non-members on board
(5) Board members to be elected
(6) Vacancies filled by appointment
4 Board officers
5(1) By-laws
(2) By-laws available
6(1) Coming into force
(2) Confirmation of by-law resolution
(3) By-law lapses if not confirmed
PART 3
REGISTRATION
7(1) Registers
(2) Entry in the register of members
(3) Certificate of registration to be issued
(4) Entry in register of corporations
(5) Register open to the public
8(1) CMA certification by society only
(2) Use of designation by members
PART 4
PROFESSIONAL CORPORATIONS
9 Professional corporation may practise
10(1) Corporate permit
(2) Refusal to issue or renew permit
(3) Notice of refusal
(4) Appeal to board
(5) Validity of permit
11(1) Business without permit prohibited
(2) Restriction on business of professional corporation
(3) Interpretation of business restriction
(4) Validity of corporate act
12(1) Voting agreements void
(2) Unanimous shareholders' agreements void
13 Notification of changes
14(1) Application of Act and by-laws
(2) Obligations to clients not diminished
(3) Liability of member
(4) Liability of voting shareholders
(5)
(6) Member's practise restrictions apply to corporation
15(1) Grounds for suspension or cancellation of permit
(2) Limitation
(3) Alternative to cancellation or suspension
PART 5
COMPLAINTS
16 Definitions
17(1) Complaints against members
(2) Complaints against former members
18 Referral to vice-president
19 Informal resolution
20(1) Investigation
(2) Legal counsel and experts
(3) Records and information
(4) Failure to produce records
(5) Investigation of other matters
21 Report to vice-president
DECISION OF VICE-PRESIDENT
22(1) Decision of vice-president
(2) Matter not resolved by mediation
(3) Decision to be given to member and complainant
(4) Hearing not required
(5) Costs
CENSURE
23 Publication of censure
VOLUNTARY SURRENDER OF REGISTRATION
24 Voluntary surrender of registration
APPEAL BY COMPLAINANT
25(1) Appeal by complainant to board
(2) Notice
(3) Power on appeal
(4) Notice of decision
(5) Hearing not required
SUSPENSION OF REGISTRATION PENDING
26(1) Suspension of registration pending decision
(2) Notice of suspension or conditions
27(1) Appeal of suspension or conditions
(2) Hearing by board
(3) Right to appear and be represented
(4) Powers on appeal
(5) Application for stay
MISCELLANEOUS
28 Referral to discipline committee
29 Disclosure of information to authorities
DISCIPLINE COMMITTEE
30(1) Discipline committee
(2) Public representatives
31(1) Selection of panel
(2) Composition
(3) Exclusion from panel
(4) Effect of member being unable to continue
HEARING
32(1) Hearing
(2) Date of hearing
(3) Notice of hearing
(4) Public notice of hearing
33(1) Right to appear and be represented
(2) Adjournments
(3) Recording of evidence
34(1) Member may examine documentary evidence
(2) Member to provide documentary evidence
(3) Evidence of expert without report
(4) Failure to provide summary
35 Investigation of other matters
36(1)
(2) Exclusion of public
(3) Public information may be disclosed
(4) Exclusion of public during certain motions
(5) Orders with respect to matters in submissions
(6) Reasons for excluding public to be available
(7)
37(1) Oral and affidavit evidence
(2) Oral evidence
(3) Power to administer oaths and affirmations
38(1) Witnesses
(2) Notice to attend and produce records
(3) Secretary to provide notices
(4) Witness fees
(5) Failure to attend or give evidence
(6) Failure of investigated member to attend
39 Hearing in absence of investigated member
DECISION OF PANEL
40 Findings of panel
41(1) Orders of panel
(2) Panel may consider previous censure
(3) Ancillary orders
(4) Return of certificate or permit
(5) Costs when conditions imposed
(6) Contravention of order
(7) Suspension or cancellation or registration
42(1) Costs and fines
(2) Nature of costs
(3) Failure to pay costs and fines by time ordered
(4) Filing of order
43(1) Written decision
(2) Decision forwarded to secretary
(3) Service of decision
(4) Copies of transcript
44 Publication of decision
APPEAL TO COURT OF APPEAL
45(1) Appeal to Court of Appeal
(2) Commencement of appeal
(3) Appeal on the record
46 Powers of court on appeal
47 Stay pending appeal
REINSTATEMENT
48 Reinstatement
PART 6
GENERAL PROVISIONS
INSPECTORS
49(1) Appointment of inspector
(2) Inspection of a practice
50(1) Entry of premises and inspection of records
(2) Admissibility of copies
(3) Entry with order
(4) Obstruction of inspector
SERVICE OF DOCUMENTS
51(1) Service of documents
(2) Deemed receipt
OFFENCES
52(1) Offence
(2) Officers, directors and employees
(3) Limitation on prosecution
(4) Prosecution of offence
(5) Stay of proceedings
53 Single act of unauthorized practice
PROTECTION FROM LIABILITY
54 Protection from liability
LIMITATION PERIOD FOR MEMBERS
55 Limitation period for members
INJUNCTION
56 Injunction
LIMITED LIABILITY PARTNERSHIPS
57 Limited liability partnerships
PART 7
TRANSITIONAL PROVISIONS
(2) Registration continued
(3) Board continued
59 Complaints re past conduct
PART 8
REPEAL AND COMING INTO FORCE
60 Consequential amendment, C.C.S.M. c. M225
61 Consequential amendment, C.C.S.M. c. R38
62 Repeal
63 C.C.S.M reference
64 Coming into force