This is an unofficial archived version of The Certified Public Accountants Act
as enacted by SM 1990-91, c. 1 on November 14, 1990.

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R.S.M. 1990, c. 29

The Certified Public Accountants Act

Table of contents

WHEREAS the persons hereinafter named, by their petition, prayed that The Certified Public Accountants Association of Manitoba should be incorporated:

Gordon Roy Ball, Henry J. Benningen, George Patrick Fairbairn, Vernon Elwell Fox, Robert Maxwell Homing, Joseph Eli Johnson, Frederick James Kam, John MacDonald Kirkpatrick, Alfred James Noble, Archibald McIntyre Oswald, Joseph Arthur Pearn, Thomas James Franklin Reynolds, Louis Rubin, William Robertson Smith and W. Ross White, all of the City of Winnipeg, in Manitoba, Accountants;

AND WHEREAS their prayer was granted, and resulted in the enactment of an Act to incorporate The Certified Public Accountants Association of Manitoba, assented to April 22, 1950;

AND WHEREAS the Minister of Justice has caused the Act to be prepared in English and French for re-enactment in accordance with a judgment dated June 13, 1985 and an order dated November 4, 1985 of the Supreme Court of Canada;

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



The Certified Public Accountants Association of Manitoba (hereinafter referred to as "the association") is continued as a corporation consisting of those person who were members on the coming into force of this Act and such other persons as may hereafter become members.

Head Office


The head office of the association shall be in the City of Winnipeg, or at such other place in the Province of Manitoba as may be determined by by-law.

Power to hold land


The association may acquire, take, and hold, such real property as is actually required for its purposes, and may sell, mortgage, lease, or otherwise dispose of the same.



The general objects of the association shall be to furnish means and facilities by which its members may increase their knowledge, skill, and proficiency, in all things relating to the business or profession of an accountant or an auditor, and to hold such examinations, and prescribe such tests of competency, as may be deemed expedient to qualify for admission to membership, and to discipline any member guilty of any default or misconduct in the practice of his business or profession.

Lectures and classes


The association may establish lectures and classes for students in accounts, or may enter into agreements with the governing body of any university or college in Canada for the attendance of students in accounts at such lectures or classes in such university or college as may come within the course or subject prescribed by the by-laws of the association.

Benevolent fond


Subject to The Insurance Act, the association may establish and administer a benevolent fund for the benefit of any members or the families of deceased members who may require financial assistance and for that purpose may make and receive contributions and donations.

Board of governors


The affairs and business of the association shall be managed by a board of governors (hereinafter referred to as "the board") consisting of not less than five and not more than 15 members, to be constituted in such manner as may be provided by by-law.

Term of office


The members of the board shall hold office for such term as may be fixed by by-law.

General meetings


General meetings of the association shall be held as the by-laws of the association may provide, but at least once in each calendar year.

Voting by proxy


At any regular or special general meeting members may be represented and vote by proxy, but no such proxy shall be exercised by a person who is not a member of the association.



When a vacancy occurs in the membership of the board from any cause, the board shall appoint some other member of the association to fill the vacancy.



The board shall elect from its members a president and a first and second vice-president, and shall appoint a secretary-treasurer, or a secretary and a treasurer, who need not be a member of the board.

Passing by-laws


The objects and powers of the association shall be carried out and exercised under by-laws and resolutions passed by the board; but every by-law, unless in the meantime confirmed at a general meeting of the association called for the purpose of considering it, shall have force only until the next annual general meeting, and in default of confirmation thereat shall cease to have force.

Power of general meeting


Any by-law passed by the board may be repealed, amended, varied, or otherwise dealt with by the association, at any annual general meeting or at a special meeting called for the purpose.

Subject of by-laws


Without restricting the generality of the foregoing, the board may pass by-laws:

(a) prescribing a curriculum and the courses of studies to be pursued by students in accounts, and the subjects upon which students and candidates for admission as members shall be examined, and for granting certificates to students and candidates who have successfully passed the examinations;

(b) appointing examiners for the purpose of ascertaining and reporting upon the qualifications of candidates for membership and students in accounts, and defining the duties and fixing the remuneration of examiners;

(c) regulating and governing the conduct of the members of the association in the practice of their business or profession, including power to suspend or expel any member for misconduct or violation of the rules or by-laws of the association;

(d) fixing the examination fees to be paid by candidates and the annual fees to be paid by members;

(e) governing the election of members of the board and fixing the procedure to be adopted at meetings; and

(f) generally for the better carrying out of the purposes and objects of this Act.

Examination on application


Any person over 21 years of age and of good moral character, residing in Manitoba, who has taken the course of studies prescribed by the board, upon making written application to the board before the holding of the examination for admission to membership and upon paying the prescribed examination fees, may try the examination.



The following persons may be admitted to membership:

(a) students in accounts and candidates who have passed the prescribed examinations, and whose qualifications and fitness the board approves;

(b) members of any incorporated association or body of accountants or auditors having similar objects and purposes, under such conditions as the board deems proper.

Right to use name


Every member of the association shall have the right to use the designation "Certified Public Accountant", and may also use after his name the initials "C.P. A. ", indicating that he is a Certified Public Accountant; and no person shall be entitled to take or use the designation "Certified Public Accountant" or the initials "C.P. A. ", or any name, title, or description, implying that he is a member of the association unless he is a member in good standing and registered as such.



Any person who contravenes the provisions of subsection (1) is guilty of an offence and liable on summary conviction to a fine not exceeding $25. for each offence.

Application off penalties


Every such penalty shall, forthwith upon the recovery thereof, be paid over by the convicting magistrate to the Provincial Treasurer, to form part of the Consolidated Fund.



The secretary-treasurer or secretary shall keep a register in which shall be entered in alphabetical order the names of all members in good standing; and only those members whose names are entered in the register shall be entitled to the privileges of membership, and the register shall at all times be open to inspection by any person free of charge.

Application of profit


Any surplus derived from carrying on the affairs and business of the association shall be devoted and applied solely to promoting and carrying out its objects and purposes and shall not be divided among its members.

Remuneration off secretary-treasurer


The secretary-treasurer or the secretary and the treasurer may be paid such remuneration as may be fixed from time to time by the board.

Right to practice as accountant


Nothing in this Act shall affect or interfere with the right of any person not a member of the association to practise as an accountant or auditor in Manitoba.

Effect of ceasing to be a member


If a person ceases, for any cause whatever, to be a member of the association, he shall not, nor shall his representatives, have any interest in or claim against the funds and property of the association, because or by reason of his membership in the association: Provided, however, that this section shall not apply to the benevolent fund referred to in section 6.

Note: This Act replaces S.M. 1950 (1st sess.), c. 103.