HomeC.C.S.M. c. C70
The Chartered Accountants Act
| Back to the Act | Bilingual (PDF) |
| 1(1) | Corporation continued |
| (2) | Powers respecting property |
| (3) | Trading forbidden |
| (4) | Real estate |
| (5) | Investments |
| 1.1 | Definitions |
| 2 | Objects and powers |
| 3 | Head office |
| 4(1) | General membership |
| (2) | Fellows |
| (3) | Use of letters "F.C.A." |
| 5(1) | Governing council |
| (2) | Term of certain members of council |
| 6(1) | Annual meeting |
| (2) | Nomination of candidates |
| (3) | Voting papers |
| (4) | Vacancies how filled |
| 7(1) | President and vice-presidents |
| (2) | President's term |
| (3) | Secretary and treasurer |
| (4) | Other officers |
| 8(1) | By-laws |
| (2) | Further by-laws |
| (3) | Repeal, amendment and re-enactment of by-laws |
| 9 | Lectures to students |
| 10 | Further powers of council |
| 11 | Time of examinations |
| 12 | Who may become members |
| 13 | Conditions of membership |
| 14(1) | Appeal upon refusal of admission |
| (2) | |
| 15 | Entrance fee |
| 16 | Recovery of fees and disbursements |
| 17 | Honorary membership |
| 18 | Debts of institute |
| 19 | Membership for life only |
| 20(1) | Discipline |
| (2) | Appeal |
| (3) | Disposal of appeal |
| (4) | Notice of appeal, etc. |
| (5) | Copies of evidence, etc. |
| (6) | Ex parte court order for production of documents |
| (7) | Application of subsection (6) to member, etc. |
| 21(1) | Who may use designation |
| (2) | Rights of accountants from other provinces |
| (3) | Ceasing to be a partner |
| (4) | Directors, officers and employees |
| 22(1) | Penalty |
| (2) | Disposition of fines |
| (3) | Prosecution of offence |
| 23 | |
| 24(1) | Registers |
| (2) | Entry in register of members |
| (3) | Entry in register of corporations |
| (4) | Membership privileges |
| (5) | Incorrect entries |
| (6) | Certificate of secretary as evidence |
| (7) | Inspection of register |
| 25 | Act not to affect practitioners outside of institute |
| PROFESSIONAL CORPORATIONS | |
| 26 | Definitions |
| 27 | Professional corporation may provide professional services |
| 28(1) | Corporate permit |
| (2) | Refusal to issue or renew permit |
| (3) | Notice of refusal |
| (4) | Appeal to council |
| 29 | Validity of permit |
| 30(1) | Business without permit prohibited |
| (2) | Restriction on business of professional corporation |
| (3) | Interpretation of business restriction |
| (4) | Validity of corporate act |
| 31(1) | Voting agreements void |
| (2) | Unanimous shareholders' agreements void |
| 32 | Notification of changes |
| 33(1) | Application of Act and by-laws |
| (2) | Obligations to clients not diminished |
| (3) | Liability of member |
| (4) | Liability of voting shareholders |
| (5) | Effect of member's conduct on professional corporation |
| (6) | Member's practice restrictions apply to corporation |
| 34(1) | Grounds for suspension or cancellation of permit |
| (2) | Limitation |
| (3) | Alternative to cancellation or suspension |
| 35 | Limited liability partnerships |
