This is an unofficial archived version of The Chartered Accountants Act
as enacted by SM 1987-88, c. 9 on July 17, 1987.

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R.S.M. 1987, c. C70

The Chartered Accountants Act

Table of contents

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

Corporation continued.


The association known by the name: "The Institute of Chartered Accountants of Manitoba", hereinafter called "the institute" is hereby continued as a body corporate.

Powers respecting property.


The institute is, subject to this section, capable of acquiring, disposing and changing in any way and of any real and personal property whatsoever, that may be necessary or convenient for the purposes of the institute.

Trading forbidden.


The institute shall not engage in trade or deal in lands or any interest therein; but it may apply moneys derived from fees, voluntary contributions, or donations from members or others, towards the maintenance and objects of the institute in such manner as the institute shall by by-law direct.

Real estate.


The institute may acquire and hold such real estate only so far as it is necessary for the purpose of the institute within Manitoba.



The institute may invest its funds in investments in which trustees are authorized to invest under The Trustee Act.

Objects and powers.


The objects and powers of the institute are

(a) to promote and increase, by all lawful means, the knowledge, skill and proficiency of its members and students in accounts in all things relating to the profession of a public accountant;

(b) to establish classes, lectures and examinations;

(c) to prescribe such tests of competency, fitness and moral character, as may be thought expedient to qualify for admission to, and retention of, membership;

(d) to grant diplomas to its members enabling them to use the distinguishing letters "C.A." (chartered accountant) as a certificate of their membership;

(e) to regulate the professional conduct of its members and students in accounts; and

(f) to regulate the discipline of its members and students in accounts.

Head office.


The head office of the institute shall be in The City of Winnipeg.

General membership.


The institute, by by-law, may make one or more classes of membership and may prescribe the qualifications for, and the rights of, each of such classes.



The institute may also grant, under such conditions as the council, subject to section 8, may by by-law provide, to any member of the institute in good standing who is over the age of 30 years the designation: "Fellow of the Chartered Accountants".

Use of letters "F.C.A."


Any member to whom the designation mentioned in subsection (2) is granted may make use of or display, after or in conjunction with his name, the letters "F.C.A." to indicate that he is a person to whom that designation has been granted.

Governing council.


The affairs and business of the institute shall be managed by a council consisting of

(a) not fewer than 15 and not more than 21 persons elected by the members of the institute and who shall be members of the institute; and (b) not fewer than two and not more than three additional persons who are not members of the institute and who shall be appointed by the President of the University of Manitoba.

Term of certain members of council.


The council, by by-law, may provide that a part of the council be elected or appointed for a term not exceeding two years.

Annual meeting.


An annual meeting shall be held for the election of members of the council of the institute, and for such other business as may be brought before the meeting, at such time and place, and under such regulations, and after such notices, as is determined by the by-laws of the institute; and, in default of the election being held at the proper time, the members of the existing council shall continue to act until their successors are duly appointed.

Nomination of candidates.


Nominations of candidates for election to the council shall be in writing, signed by two members of the institute, and shall be lodged with the secretary at least 20 days before the date of the annual meeting.

Voting papers.


A voting paper containing the names, alphabetically arranged, of the persons nominated for election to the council shall be sent by mail to each member in good standing at least 10 days before the date of the annual meeting; and the council shall be elected by means of their voting papers, whether the members voting are present or absent from the annual meeting.

Vacancies how filled.


All vacancies that occur in the council by death or otherwise, in the interval between two annual meetings, may be filled by the council.

President and vice-presidents.


The council shall elect from among those of its members who are members of the institute a president and one or more vice-presidents, as may be provided in the by-laws.

President's term.


The office of president shall not be held by any one person for more than two years in succession.

Secretary and treasurer.


The council shall appoint a secretary and a treasurer (the same person being eligible for both offices), who may or may not be members of the institute.

Other officers.


The council may appoint such other officers as may be provided in the by-laws.



The council may make by-laws for the carrying on of the objects of the institute, the government of its members and students in accounts, and the regulation of the affairs of the institute.

Further by-laws.


Without limiting the generality of subsection (1) the council may make by-laws providing for

(a) rules of professional conduct of the members and students in accounts of the institute;

(b) the discipline by the institute of the members and students in accounts of the institute;

(c) the recurring review by the institute of the professional practices of its members; and

(d) the provision and maintenance by members of the institute of professional liability insurance.

Repeal, amendment and re-enactment of bylaws.


The council may repeal, amend or re-enact any by-law made by it; but every such by-law and every repeal, amendment or re-enactment thereof, unless in the meantime confirmed at a special meeting of the institute called for that purpose, has force only until the next annual meeting of the institute, and in default of confirmation thereat shall, at and from that time only, cease to have force.

Lectures to students.


The institute may establish classes of students in accounts, and may make arrangements with any university or college in Manitoba for the attendance of students in accounts at such lectures or classes in the university or college as may come within the course of subjects prescribed by the rules, by-laws, and regulations of the institute, and may agree with any such university or college for the use of any library or museum or property belonging to or under the control of the university or college, and may affiliate with any such university or college, and may enter into all arrangements necessary for that end upon such terms as may be agreed upon.

Further powers of council.


The council may

(a) prescribe a curriculum of studies to be pursued by, and term of service of, the students;

(b) determine the fitness, moral character, and habits, of persons applying to be examined;

(c) prescribe the subjects upon which candidates for membership shall be examined;

(d) fix standards of skill and competency;

(e) establish a scale of fees to be paid by persons applying for examination;

(f) appoint examiners, define their duties, and fix their remuneration; and

(g) make such rules and regulations (not contrary to the provisions of this Act or the bylaws of the institute) in respect to examinations as may be expedient.

Time of examinations.


The council shall hold examinations at least once in each year.

Who may become members.


Any person not under the age of 18 years who satisfies the council as to his fitness, moral character, and habits, and as to his skill and competency, and who passes the examination of the institute and pays the fees fixed by by-law, is entitled to become a member of the institute.

Conditions of membership.


The council shall, by resolution, prescribe the conditions upon which persons who have passed the examinations of other corporate bodies having the same or similar objects, may be admitted as members of the institute; but the conditions shall be reasonable and subject to amendment by the Lieutenant Governor in Council, and if the council omits to prescribe such conditions the Lieutenant Governor in Council may prescribe them.

Appeal upon refusal of admission.


Any person who is refused admission to or membership in the institute shall be given written reasons for the refusal, and that person may, by written notice, appeal the refusal to the council which shall consider the appeal within 30 days of the receipt of the notice and upon making its decision, the council shall forthwith report the decision in writing to the appellant.

Discrimination prohibited.


No person shall be denied admission to or membership in the institute because of the race, nationality, religion, colour, sex, marital status, physical handicap, source of income, family status, political belief, or ethnic or national origin of that person.

Entrance fee.


The council may fix an entrance fee and the annual fee or subscription to be paid by the various classes of members, and may vary the amounts thereof.

Recovery of fees and disbursements.


A member of the institute is entitled to sue for, and recover his reasonable fees for professional services, and the disbursements, if any, necessarily made by him in the course of rendering those services.

Honorary membership.


Persons who have rendered conspicuous services to the institute, either in the advancement of its educational objects or its general welfare or by material contributions to the library or other funds of the institute, may, by the affirmative vote of three-quarters of the members present at any meeting of the institute, be elected to honorary membership of the institute; but honorary membership does not confer the right to use the designation " chartered accountant" or to be elected to the council or to vote.

Debts of institute.


No member is personally liable for any debt of the institute beyond the amount of his unpaid fees or subscription as aforesaid.

Membership for life only.


All interest in, or claim against, the funds and property of the institute of any member ceases and determines upon the death of that member, and also ceases and determines upon any such member, during his lifetime, ceasing to be a member of the institute.



On complaint being made in writing against any member or student in accounts of the institute for

(a) misconduct or violation of the rules or by-laws of the institute; or

(b) knowingly and wilfully issuing or signing a false or misleading statement, audit, or report; or

(c) giving any false or misleading information in connection with any audit or examination of accounts;

after due inquiry has been made into the complaint, under the by-laws of the institute, the institute, acting by the council or a committee appointed by council, may by order expel or suspend or reprimand or impose payment of a fine or impose conditions on, the member or student in accounts.



Any person in respect of whom an order has been made under subsection (1) may appeal to a judge of the Court of Queen's Bench within three months from the date of the order, or within such extended time as a judge of the Court of Queen's Bench thinks reasonable.

Disposal of appeal.


The judge upon the hearing of the appeal may make an order either confirming, amending, or setting aside, the order appealed against or for further inquiries by the council into the facts of the case and as to costs, as to the judge seems right.

Notice of appeal, etc.


The appeal may be by motion, notice of which shall be served upon the secretary of the institute at least 14 days before the time fixed for hearing the appeal, and shall be founded upon a copy of the proceedings before the council or any committee, the evidence taken, and the decision or report of the council or any committee in the matter, certified by the secretary.

Copies of evidence, etc.


The secretary shall, upon the request of any person desiring to appeal, at the expense of that person, furnish to him a certified copy of all evidence, proceedings, reports, orders, and papers, upon which the council or any committee has acted in connection with its inquiry.

Ex parte court order for production of documents.


In the case of an inquiry concerning a member or student in accounts that is being conducted by council or any committee of the institute pursuant to its by-laws, the chairman of council, or of the committee, for and in the name of the institute, may summarily apply ex parte to a judge of the Court of Queen's Bench for an order directing the member or student in accounts concerned in the inquiry, or any other member, student in accounts, or person, to produce to the council or committee conducting the inquiry, any records, books, registers, papers and other documents or things in his possession or under his control, where the member, student in accounts, or other person has failed to produce same when required by the council or committee, or where the judge is of the opinion that the issue of such an order is just and appropriate in the circumstances.

Application of subsection (6) to member, etc.


In the case of an inquiry concerning a member or a student in accounts that is being conducted by the council or any committee of the institute, subsection (6) applies, with such modifications as the circumstances require, to

(a) the member; or

(b) the student in accounts; or

(c) the complainant;

for the purpose of obtaining a court order for the production of documents and things under the circumstances of that subsection.

Who may use designation.


Subject to subsections (2) and (3), no person is entitled to take or use the designation " chartered accountant" or the initials "F.C.A.", "A.C.A.", "C.A.A.", or "C.A.", either alone or in combination with any other words, or any name, title or description implying that he is a chartered accountant, or any name, title, initials, or descriptions, implying that he is a certified accountant or an incorporated accountant, unless he is a member of the institute in good standing and registered as such.

Rights of accountants from other provinces.


Any firm of chartered accountants the head office of which is outside the Province of Manitoba, but which maintains an office and practice within the province, may, subject to subsection (3), take and use the designation of "chartered accountants" and the initials "C.A.," and to practise as such, if any one member of the firm is a member of The Institute of Chartered Accountants of Manitoba.

Death or resignation of a member.


If the member of the firm who is a member of The Institute of Chartered Accountants of Manitoba dies or resigns from the firm, the firm may continue the use of those designations if another member of the firm becomes a member of the institute within six months of the death or resignation.



Any person who contravenes any provision of section 21 is guilty of an offence and liable, on summary conviction, for every contravention to a fine of $50.

Imprisonment if fine not paid.


The fine imposed upon any conviction shall be forthwith paid over to the Minister of Finance, to form part of the Consolidated Fund; and if the fine and costs are not paid forthwith, the justice may issue his warrant to commit the defendant to a common gaol, there to be imprisoned for any term not exceeding two months unless the fine and costs are sooner paid.

Register of members.


The council shall cause to be kept by the secretary, or other officer appointed for the purpose, a book or register in which shall be entered in alphabetical order the names of all members in good standing; and those members only whose names are entered in the book or register aforesaid shall be deemed entitled to the privilege of membership in the institute, and the book or register shall at all times be subject to inspection by any person free of charge.

Evidence of membership.


The book or register, or a copy thereof, duly certified by the secretary, is admissible in evidence in all courts and before all persons as prima facie proof that the persons whose names are entered therein are members of the institute in good standing; and the absence of the name of any person from the register is admissible in evidence as prima facie proof that the person is not a member of the institute.

Act not to affect practitioners outside of institute.


Nothing in this Act affects or interferes with the right of any person, not a member of the institute, to practise as an accountant in the Province of Manitoba, or with the right of any person, not residing or having an office within the province, to use any designation as accountant.