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C.C.S.M. c. C46.1
The Certified Management Accountants Act
| PART 1 | |
| DEFINITIONS | |
| 1 | Definitions |
| PART 2 | |
| SOCIETY OF MANAGEMENT ACCOUNTANTS | |
| 2(1) | Society continued |
| (2) | Powers of society |
| (3) | Membership |
| (4) | Objects of society |
| (5) | Meetings |
| (6) | Notice of meetings |
| 3(1) | Board of directors |
| (2) | Powers of the board |
| (3) | Composition of board |
| (4) | Non-members on board |
| (5) | Board members to be elected |
| (6) | Vacancies filled by appointment |
| 4 | Board officers |
| 5(1) | By-laws |
| (2) | By-laws available |
| 6(1) | Coming into force |
| (2) | Confirmation of by-law resolution |
| (3) | By-law lapses if not confirmed |
| PART 3 | |
| REGISTRATION | |
| 7(1) | Registers |
| (2) | Entry in the register of members |
| (3) | Certificate of registration to be issued |
| (4) | Entry in register of corporations |
| (5) | Register open to the public |
| 8(1) | CMA certification by society only |
| (2) | Use of designation by members |
| PART 4 | |
| PROFESSIONAL CORPORATIONS | |
| 9 | Professional corporation may practise |
| 10(1) | Corporate permit |
| (2) | Refusal to issue or renew permit |
| (3) | Notice of refusal |
| (4) | Appeal to board |
| (5) | Validity of permit |
| 11(1) | Business without permit prohibited |
| (2) | Restriction on business of professional corporation |
| (3) | Interpretation of business restriction |
| (4) | Validity of corporate act |
| 12(1) | Voting agreements void |
| (2) | Unanimous shareholders' agreements void |
| 13 | Notification of changes |
| 14(1) | Application of Act and by-laws |
| (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 |
| 15(1) | Grounds for suspension or cancellation of permit |
| (2) | Limitation |
| (3) | Alternative to cancellation or suspension |
| PART 5 | |
| COMPLAINTS | |
| 16 | Definitions |
| 17(1) | Complaints against members |
| (2) | Complaints against former members |
| 18 | Referral to vice-president |
| 19 | Informal resolution |
| 20(1) | Investigation |
| (2) | Legal counsel and experts |
| (3) | Records and information |
| (4) | Failure to produce records |
| (5) | Investigation of other matters |
| 21 | Report to vice-president |
| DECISION OF VICE-PRESIDENT | |
| 22(1) | Decision of vice-president |
| (2) | Matter not resolved by mediation |
| (3) | Decision to be given to member and complainant |
| (4) | Hearing not required |
| (5) | Costs |
| CENSURE | |
| 23 | Publication of censure |
| VOLUNTARY SURRENDER OF REGISTRATION | |
| 24 | Voluntary surrender of registration |
| APPEAL BY COMPLAINANT | |
| 25(1) | Appeal by complainant to board |
| (2) | Notice |
| (3) | Power on appeal |
| (4) | Notice of decision |
| (5) | Hearing not required |
| SUSPENSION OF REGISTRATION PENDING DECISION | |
| 26(1) | Suspension of registration pending decision |
| (2) | Notice of suspension or conditions |
| 27(1) | Appeal of suspension or conditions |
| (2) | Hearing by board |
| (3) | Right to appear and be represented |
| (4) | Powers on appeal |
| (5) | Application for stay |
| MISCELLANEOUS | |
| 28 | Referral to discipline committee |
| 29 | Disclosure of information to authorities |
| DISCIPLINE COMMITTEE | |
| 30(1) | Discipline committee |
| (2) | Public representatives |
| 31(1) | Selection of panel |
| (2) | Composition |
| (3) | Exclusion from panel |
| (4) | Effect of member being unable to continue |
| HEARING | |
| 32(1) | Hearing |
| (2) | Date of hearing |
| (3) | Notice of hearing |
| (4) | Public notice of hearing |
| 33(1) | Right to appear and be represented |
| (2) | Adjournments |
| (3) | Recording of evidence |
| 34(1) | Member may examine documentary evidence |
| (2) | Member to provide documentary evidence |
| (3) | Evidence of expert without report |
| (4) | Failure to provide summary |
| 35 | Investigation of other matters |
| 36(1) | |
| (2) | Exclusion of public |
| (3) | Public information may be disclosed |
| (4) | Exclusion of public during certain motions |
| (5) | Orders with respect to matters in submissions |
| (6) | Reasons for excluding public to be available |
| (7) | |
| 37(1) | Oral and affidavit evidence |
| (2) | Oral evidence |
| (3) | Power to administer oaths and affirmations |
| 38(1) | Witnesses |
| (2) | Notice to attend and produce records |
| (3) | Secretary to provide notices |
| (4) | Witness fees |
| (5) | Failure to attend or give evidence |
| (6) | Failure of investigated member to attend |
| 39 | Hearing in absence of investigated member |
| DECISION OF PANEL | |
| 40 | Findings of panel |
| 41(1) | Orders of panel |
| (2) | Panel may consider previous censure |
| (3) | Ancillary orders |
| (4) | Return of certificate or permit |
| (5) | Costs when conditions imposed |
| (6) | Contravention of order |
| (7) | Suspension or cancellation or registration |
| 42(1) | Costs and fines |
| (2) | Nature of costs |
| (3) | Failure to pay costs and fines by time ordered |
| (4) | Filing of order |
| 43(1) | Written decision |
| (2) | Decision forwarded to secretary |
| (3) | Service of decision |
| (4) | Copies of transcript |
| 44 | Publication of decision |
| APPEAL TO COURT OF APPEAL | |
| 45(1) | Appeal to Court of Appeal |
| (2) | Commencement of appeal |
| (3) | Appeal on the record |
| 46 | Powers of court on appeal |
| 47 | Stay pending appeal |
| REINSTATEMENT | |
| 48 | Reinstatement |
| PART 6 | |
| GENERAL PROVISIONS | |
| INSPECTORS | |
| 49(1) | Appointment of inspector |
| (2) | Inspection of a practice |
| 50(1) | Entry of premises and inspection of records |
| (2) | Admissibility of copies |
| (3) | Entry with order |
| (4) | Obstruction of inspector |
| SERVICE OF DOCUMENTS | |
| 51(1) | Service of documents |
| (2) | Deemed receipt |
| OFFENCES | |
| 52(1) | Offence |
| (2) | Officers, directors and employees |
| (3) | Limitation on prosecution |
| (4) | Prosecution of offence |
| (5) | Stay of proceedings |
| 53 | Single act of unauthorized practice |
| PROTECTION FROM LIABILITY | |
| 54 | Protection from liability |
| LIMITATION PERIOD FOR MEMBERS | |
| 55 | Limitation period for members |
| INJUNCTION | |
| 56 | Injunction |
| LIMITED LIABILITY PARTNERSHIPS | |
| 57 | Limited liability partnerships |
| PART 7 | |
| TRANSITIONAL PROVISIONS | |
| 58(1) | Definition of "former Act" |
| (2) | Registration continued |
| (3) | Board continued |
| 59 | Complaints re past conduct |
| PART 8 | |
| CONSEQUENTIAL AMENDMENTS, REPEAL AND COMING INTO FORCE | |
| 60 and 61 | |
| 62 | Repeal |
| 63 | C.C.S.M. reference |
| 64 | Coming into force |