4th Session, 40th Legislature
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Bill 9
THE CHARTERED PROFESSIONAL ACCOUNTANTS ACT
Section |
Table of Contents |
| 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) | |
| (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 | |
| 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) | |
| (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) | |
| (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) |