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) |