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The Chartered Professional Accountants Act

S.M. 2015, c. 5

Bill 9, 4th Session, 40th Legislature

The Chartered Professional Accountants Act

PART 1
INTERPRETATION
1 (1) Definitions
(2) Reference to "Act" includes by-laws
PART 2
CHARTERED PROFESSIONAL ACCOUNTANTS OF MANITOBA
2 (1) Corporations amalgamated and continued
(2) Effect of amalgamation and continuation
3 (1) Head office
(2) Powers and capacity
(3) Corporations Act does not apply
4 (1) Duty to serve the public interest
(2) Objects of CPA Manitoba
5 (1) Annual general meetings
(2) Special general meetings
(3) Notice of meetings
6 (1) Board of directors established
(2) Board to manage affairs
(3) Composition of the board
(4) Public representatives
(5) By-laws for election or appointment of members
(6) Chair and vice-chairs
7 (1) Term of office
(2) Multiple terms
(3) Continuing to hold office
8 Quorum
9 Vacancy
10 (1) Board appointments
(2) Secretary need not be board or staff member
11 Appointment of registration committee
12 Surplus funds not to be distributed to members
13 Delegation of secretary's duties
PART 3
BY-LAWS
14 By-laws
15 (1) Required by-laws — standards of practice, code of ethics, continuing competency program
(2) Consultation
16 (1) By-law resolution requires majority
(2) Coming into force of by-law
17 (1) Confirmation of by-law
(2) By-law lapses if not confirmed
18 By-laws are available to the public
PART 4
REGISTRATION
REGISTERS
19 (1) Establishing registers
(2) Entry in the register of members, candidates or students
(3) Entry in the register of professional corporations
(4) Entry in the register of firms
(5) Entry in the register of sole proprietorships
(6) Registers are open to the public
20 (1) Removal from register
(2) Effect of removal from register
REGISTRATION
21 (1) Registration as a member
(2) Registration as a candidate or student
(3) Prior convictions, suspensions, etc.
(4) Restrictions, terms and conditions
(5) Labour mobility
(6) Name to be entered in appropriate register
(7) Certificate of registration to be issued to member
(8) Certificate remains property of CPA Manitoba
22 Application for registration not approved
23 (1) Appeal by applicant
(2) How to appeal
PART 5
PROFESSIONAL CORPORATIONS
24 Definition
25 Professional corporation may provide public accounting services
PERMITS
26 (1) Permit
(2) Restrictions, terms or conditions
(3) Validity during consideration of renewal application
(4) Validity of permit
(5) Refusal to issue or renew permit
(6) Notice of decision
27 (1) Appeal by corporation
(2) How to appeal
AGREEMENTS
28 (1) Voting agreements void
(2) Unanimous shareholders' agreements void
DUTIES AND RESPONSIBILITIES
29 (1) Member must comply with Act
(2) Contraventions by corporation prohibited
(3) Obligations to clients not diminished
(4) Liability of member
(5) Liability of voting shareholders
(6) Investigation of member practising through corporation
(7) Member's conditions apply to corporation
30 Conflict in duties
SUSPENSION OR CANCELLATION
31 (1) Suspending or cancelling permit
(2) Limitation
(3) Surrender of permit
32 Alternative to cancellation or suspension
33 (1) Written notice of action required
(2) Appeal to court
(3) Powers of court on appeal
RESTRICTIONS AND PROHIBITIONS
34 (1) Business without permit prohibited
(2) Restriction on business of professional corporation
(3) Interpretation of business restriction
(4) Validity of corporate act
35 (1) Holding out as a professional corporation
(2) Holding out as a shareholder, officer, etc.
36 (1) Making false representations or declarations
(2) Assisting the making of false representation
MISCELLANEOUS
37 Notice of changes
PART 6
PUBLIC ACCOUNTING SERVICES, RESERVED SERVICES AND TITLE RESTRICTIONS
PUBLIC ACCOUNTING SERVICES AND RESERVED SERVICES
38 (1) Definitions
(2) Exclusive right to provide reserved public accounting services
(3) Exceptions
(4) Ministerial exemption
TITLE RESTRICTIONS
39 (1) Use of title "Chartered Professional Accountant", etc.
(2) Use of abbreviation "CPA" or "C.P.A."
(3) Use of designation "fellow chartered professional accountant"
RESTRICTIONS ON LEGACY TITLES
40 (1) Use of CA, CGA, CMA and other legacy titles
(2) Use of legacy "fellow" designations
(3) By-laws re use of legacy titles and designations
(4) By-laws re use of legacy "fellow" designations
(5) Part 3 applies
41 Holding out as CPA Manitoba
PART 7
PROFESSIONAL CONDUCT
DEFINITIONS
42 Definitions
COMPLAINTS
43 (1) Complaint about conduct of a member, former member, etc.
(2) How to complain
(3) Complaint if secretary aware of professional misconduct
(4) Complaint against former member, etc.
44 (1) Complaints against professional corporations or firms
(2) Designation of representative
HOW A COMPLAINT IS DEALT WITH
45 Secretary to refer complaint
46 (1) Chair of complaints investigation committee to take initial action
(2) Actions of the complaints investigation committee
(3) Notice to complainant
47 Notice of dismissal
48 (1) Appeal by complainant
(2) How to appeal
COMPLAINTS INVESTIGATION COMMITTEE
49 (1) Appointing a complaints investigation committee
(2) Role of the committee
50 (1) Members
(2) Authority of vice-chair
(3) Panels
(4) Public representatives on panel
(5) Chair to select panel
(6) Quorum
(7) Decision of panel
THE INVESTIGATION
51 (1) Appointment of an investigator
(2) Investigation generally
(3) Who may be an investigator
(4) Exception
(5) Chair or secretary may appoint investigator
52 (1) Notice of investigation
(2) When information to be given
INVESTIGATOR'S DUTIES
53 (1) Investigation of complaint
(2) Related matters
(3) Legal counsel and experts
INVESTIGATOR'S POWERS
54 (1) Powers of an investigator
(2) Identification card
(3) Person must provide information
(4) Computers, photographs and copies
(5) Removal
(6) Admissibility of copies
FAILURE TO COOPERATE WITH AN INVESTIGATION
55 (1) CPA Manitoba may apply for court order
(2) Failure to produce records, etc. deemed to be professional misconduct
(3) Warrant to enter and investigate
(4) Application without notice
(5) Offences re investigation
COMPLETION OF AN INVESTIGATION
56 (1) Investigator's report to the committee
(2) Notice to investigated party
(3) Investigating another person
DECISION OF THE COMPLAINTS INVESTIGATION COMMITTEE
57 (1) Decision of complaints investigation committee
(2) Hearing not required
(3) Decision given to parties
58 If mediation unsuccessful
59 Costs if conditions placed on right to practise
CENSURE OF AN INVESTIGATED PARTY
60 (1) Investigated party may be required to attend in person to be censured
(2) Censure may be made publicly available
(3) Censure relates to ailment, addiction, etc.
(4) Order for costs
VOLUNTARY SURRENDER OF REGISTRATION OR PERMIT
61 (1) Voluntary surrender of registration or permit
(2) Order for costs
(3) Voluntary surrender may be made publicly available
(4) Voluntary surrender re ailment, addiction, etc.
REINSTATEMENT OF REGISTRATION OR PERMIT AFTER A VOLUNTARY SURRENDER
62 Conditions on reinstatement
APPEAL BY COMPLAINANT OF THE COMMITTEE'S DECISION
63 (1) Appeal by complainant to board
(2) How to appeal
SUSPENDING INVESTIGATED PARTY BEFORE A DECISION IS MADE
64 (1) Suspension or conditions pending decision
(2) Notice of suspension or conditions
(3) Appeal of suspension or conditions
BREACH OF AN UNDERTAKING
65 Referral to discipline committee if undertaking is breached
DISCLOSURE TO LAW ENFORCEMENT
66 Information may be disclosed to law enforcement
WITHOUT PREJUDICE COMMUNICATIONS
67 Without prejudice communications
DISCIPLINE COMMITTEE
68 (1) Appointing a discipline committee
(2) Role of the committee
69 (1) Members
(2) Authority of vice-chair
(3) Panel
(4) Members of the panel
(5) Who cannot sit on panel
(6) If member unable to continue
(7) Decision of panel
DISCIPLINE COMMITTEE HEARINGS
70 (1) Hearing
(2) Date of hearing
(3) Notifying complainant
(4) Notice of hearing
(5) Public notice of hearing
71 (1) Procedure
(2) Rules of evidence do not apply
(3) Right to appear and be represented
(4) Adjournments
72 Hearing in absence of investigated party
73 (1) Witnesses
(2) Oral and affidavit evidence
(3) Oral evidence
(4) Oaths
(5) Notice to attend and produce records
(6) Witness fees
(7) Failure to attend or give evidence
(8) Evidence taken outside Manitoba
74 (1) Prior notice of evidence
(2) Introducing evidence without proper notice
75 Evidence of other matters
ARE HEARINGS OPEN TO THE PUBLIC?
76 (1) Hearing open to public
(2) Order that a hearing be private or that a person be identified only by initials
(3) When order may be made
(4) Reasons for the order to be available
(5) No publication other than initials
77 (1) No publication of identifying information
(2) Exception
FINDINGS OF THE PANEL
78 (1) Decision of the panel
(2) Findings
79 Deemed professional misconduct
80 (1) Person deemed guilty may make submissions before order made
(2) Form of submissions
ORDERS OF THE PANEL
81 (1) Orders of panel
(2) Previous censures and orders
(3) Ancillary orders
(4) Suspending or cancelling registration or permit
(5) Costs re undertaking or conditions
(6) Contravention of order
FINES AND COSTS IMPOSED BY THE PANEL
82 (1) Fines and costs
(2) Nature of costs
(3) Failure to pay costs and fines by time ordered
(4) Filing of order
THE DECISION
83 (1) Written decision
(2) Decision forwarded to secretary
(3) Decision given to investigated party and complainant
(4) Transcripts
(5) Protecting privacy and personal health information
84 (1) Decision available to the public
(2) CPA Manitoba may edit decision
(3) If ailment, emotional disturbance or addiction impairs party's ability to practise
85 (1) Appeal of decision under subsection 84(3)
(2) Notice of appeal
(3) Copy of notice must be given to the secretary
(4) Decision of the court
(5) Court to protect privacy
APPEALING DECISIONS TO THE COURT OF APPEAL
86 (1) Appeal to Court of Appeal
(2) How to appeal
(3) Appeal on the record
(4) Sealing part of the record
(5) Review of sealed record by Court
87 (1) Powers of Court on appeal
(2) Stay pending appeal
REINSTATING A DISCIPLINED PERSON
88 Reinstatement
INFORMING EMPLOYERS AND OTHERS ABOUT THE DISCIPLINE
89 Notice to employers and others of discipline
EXTENDING DEADLINES
90 (1) Board may extend a deadline
(2) Extension permitted only in certain circumstances
PART 8
APPEALS
APPEAL COMMITTEE
91 (1) Appointment of appeal committee
(2) Role of appeal committee
APPOINTING APPEAL PANELS
92 (1) Appointing an appeal panel
(2) Members of the appeal panel
(3) Who cannot sit on the appeal panel
(4) If member unable to continue
(5) Decision of panel
APPEAL DECISION
93 (1) Powers on appeal
(2) Notice of decision
(3) Hearing not required
APPEAL HEARINGS
94 (1) Hearing required
(2) Right to appear and be represented
APPEALS TO COURT
95 (1) Further appeal of certain matters
(2) Powers of court on appeal
APPLICATION TO COURT FOR A STAY
96 (1) Application for stay — interim disciplinary suspension or conditions
(2) Application served on the secretary
PART 9
COMPLIANCE
INSPECTORS
97 (1) Appointment of inspectors
(2) Practice inspection
98 (1) Entry of premises and inspection of records
(2) Entry of dwelling with consent
(3) Admissibility of copies
(4) Warrant for entry and inspection
(5) Conditions
(6) Obtaining assistance
(7) Concealing, etc., records from an inspector
(8) Obstruction, etc. of inspector
OFFENCES
99 (1) Offence
(2) Offence re confidentiality of information
(3) Officers, directors and employees
(4) Limitation on prosecution
(5) Prosecution of offence
(6) Stay of proceedings
100 Single act constitutes an offence
INJUNCTION
101 Injunction
PART 10
GENERAL PROVISIONS
SERVICE OF DOCUMENTS
102 (1) Service of documents
(2) Deemed receipt
SECRETARY'S CERTIFICATE
103 Secretary's certificate
PROTECTION FROM LIABILITY
104 Protection from liability
CONFIDENTIALITY OF INFORMATION
105 (1) Confidentiality of information
(2) Persons not compellable
LIMITED LIABILITY PARTNERSHIPS
106 Limited liability partnerships
EMPLOYER'S RESPONSIBILITY
107 Responsibility to report misconduct
REGULATIONS
108 (1) Regulations
(2) Scope of regulations
(3) Public consultation in regulation development
PART 11
TRANSITIONAL PROVISIONS
INTERIM TITLE RESTRICTIONS
109 (1) Interim title restrictions — chartered professional accountant, etc.
(2) Interim title restrictions — CPA abbreviation
(3) By-laws — interim title restrictions
TRANSITIONAL BOARD
110 (1) Transitional board of CPA Manitoba
(2) Powers of transitional board
(3) Transitional board may make by-laws, etc.
(4) Part 3 applies
FIRST BOARD
111 (1) First board of CPA Manitoba
(2) Appointment of first board
(3) Chair and vice-chairs
112 (1) Reducing number of first board members
(2) Minimum requirements for first board
113 Disestablishment of first board
FIRST EXECUTIVE COMMITTEE
114 (1) First executive committee
(2) Rotation of executive committee membership
EXISTING MEMBERS, CORPORATIONS, CANDIDATES, ETC.
115 (1) "Former organization" defined
(2) Membership continued
(3) Permit of professional corporation continued
(4) Transitional by-laws — existing candidates, students, firms and sole proprietorships
CURRENT CERTIFICATION PROGRAMS
116 (1) Current certification programs
(2) Designations and abbreviations
(3) By-laws
DISCIPLINARY MATTERS
117 (1) "Former Act" defined
(2) Complaints under a former Act: no referral to inquiry or discipline committee
(3) Complaints under a former Act: referral to inquiry or discipline committee
PART 12
RELATED AND CONSEQUENTIAL AMENDMENTS
The Addictions Foundation Act
118 C.C.S.M. c. A60 amended
The Convention Centre Corporation Act
119 S.M. 1988-89, c. 39 amended
The Crown Corporations Public Review and Accountability Act
120 (1) C.C.S.M. c. C336 amended
(2)
(3)
The Fair Registration Practices in Regulated Professions Act
121 C.C.S.M. c. F12 amended
The Insurance Act
122 C.C.S.M. c. I40 amended
The Municipal Act
123 (1) C.C.S.M. c. M225 amended
(2)
(3)
(4)
(5) Qualifications for appointment as auditor
The Northern Affairs Act
124 C.C.S.M. c. N100 amended
The Public Schools Act
125 (1) C.C.S.M. c. P250 amended
(2)
(8.1) Qualifications of auditor
(3)
The Regional Waste Management Authorities Act
126 C.C.S.M. c. R38 amended
(2) Qualification of auditors
127 (1) C.C.S.M. c. T160 amended
(2)
(3)
The City of Winnipeg Charter
128 (1) S.M. 2002, c. 39 amended
(2)
(3)
PRIVATE ACTS
129 Related and consequential amendments to Private Acts
PART 13
REPEAL, C.C.S.M. REFERENCE AND COMING INTO FORCE
130 Repeal
131 C.C.S.M. reference
132 (1) Coming into force
(2) Sections 99, 100, 109 and 110
(3) Subsections 38(2) to (4)