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C.C.S.M. c. C71
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) to (4) | ||
| 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 | ||
| 118 to 129 | ||
| 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) | |