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C.C.S.M. c. C46

The Certified General Accountants Act

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1 Definitions
2(1) Corporation continued
(2) General powers of association
(3) The objects of the association
3(1) Board of Governors
(2) Powers of board
(3) Composition of board
(4) Association non-members on board
(5) Board members to be elected
(6) Vacancies filled by appointment
(7) President and vice-presidents
(8) Chairperson and vice-chairperson
(9) Secretary-treasurer
(10) Appointee need not be board member
4(1) Persons to be admitted as members
(2) Terms and conditions on admission
5 General meetings
6(1) By-law powers of board
(2) Incorporation of external standards
(3) Resolution requires majority
7(1) Coming into force upon confirmation
(2) Confirmation of by-law resolution
(3) Option as to coming into force
(4) By-law lapses if not confirmed
8(1) Members bound by by-laws
(2) Acts prevail
(3) By-laws to be made available
9(1) Use of "C.G.A."
(2) Use of "A.P.A."
(3) C.G.A. certifications by association only
(4) Offence
(4.1) Directors, officers and employees
(4.2) Penalty
(4.3) Disposition of fines
(4.4) Prosecution of offence
(5) Certificate or permit property of association
(6) Return of certificate or permit
(7) Enforcement by injunction or other order
10 Investments
11(1) Registers
(2) Entry in register of members
(2.1) Entry in register of corporations
(3) Member in good standing has rights
(4) Limitations or conditions apply
(5) Register open to public inspection
11.1 Definitions
11.2 Professional corporation may provide professional services
11.3(1) Corporate permit
(2) Refusal to issue or renew permit
(3) Notice of refusal
(4) Appeal to board
11.4 Validity of permit
11.5(1) Business without permit prohibited
(2) Restriction on business of professional corporation
(3) Interpretation of business restriction
(4) Validity of corporate act
11.6(1) Voting agreements void
(2) Unanimous shareholders' agreements void
11.7 Notification of changes
11.8(1) Application of Act and rules
(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
11.9(1) Grounds for suspension or cancellation of permit
(2) Limitation
(3) Alternative to cancellation or suspension
11.10 Limited liability partnerships
12(1) Reporting breaches of by-laws
(2) Assessment by first vice-president
(3) First vice-president reports to president
(4) Immediate suspension by president
(5) Suspension to be confirmed
(6) Action by president after assessment
(7) Application for custodian
13(1) Notice to member
(2) Content of notice
(3) Service of notice
(4) Day of service of mailed notice
(5) Proof of service
(6) Inquiry in default of attendance of member
14(1) Powers of inquiry committee
(2) Quorum for inquiry committee
(3) Evidence and witnesses of member
(4) Cross-examination by member
(5) Inquiry in public if member requests
(6) Tape recording of proceeding
(7) Tape recording constitutes record
15 Right to counsel
16(1) Committee report to president
(2) Report to include recommendation
(3) Presentation of report to board
17(1) Mediation of disputes
(2) Reasonable time allowed for mediation
18(1) Notice to member of possible action
(2) Board to hear submissions of member
(3) Submissions by member
(4) Committee members disqualified
(5) Board action
(6) Publication of the results of the inquiry
(7) Liability for costs
19 Orders enforceable as judgments
20(1) Application for reinstatement
(2) Members and public interest
21 Actions done in good faith
22(1) Appeal to judge of Queen's Bench
(2) Grounds of appeal
(3) Appeal by motion
(4) Appeal as to costs only
(5) Rules of Court apply
(6) Suspension of disciplinary action
(7) Transmittal of material to judge
(8) Referral back to board
23 Application of surplus funds
24 Remuneration for secretary and officers
25 Rights not affected
26 C.C.S.M. chapter
27 Transitional
28 Coming into force