C.C.S.M. c. C46
The Certified General Accountants Act
| 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 |
