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Statutes of Newfoundland and Labrador 2008


CHAPTER C-6.1

AN ACT RESPECTING CERTIFIED GENERAL ACCOUNTANTS

(Assented to December 18, 2008)

Analysis


        1.   Short title

        2.   Definitions

        3.   Association

        4.   Appointment by minister

        5.   Objects of association

        6.   Registrar

        7.   Meetings

        8.   Fees

        9.   By-laws

      10.   Annual report

      11.   Certificate

      12.   Register

      13.   Accounting designations

      14.   Certain other accounting designations

      15.   Members only to use designations

      16.   Use of "Certified General Accountants"

      17.   Saving

      18.   Definitions

      19.   Professional corporation

      20.   Corporate register

      21.   Annual certificate

      22.   Revocation of certificate

      23.   Effect of incorporation

      24.   Liability of member

      25.   Misconduct of a professional corporation

      26.   Limited liability partnerships

      27.   Definitions

      28.   Complaints and disciplinary panel

      29.   Allegation

      30.   Effect of filing allegation

      31.   Complaints authorization committee

      32.   Adjudication tribunal

      33.   Hearing

      34.   Copies of books, etc. as evidence

      35.   Guilty plea by respondent

      36.   Powers of adjudication tribunal

      37.   Filing and publication of decisions

      38.   De-registration and suspension

      39.   Failure to comply

      40.   Re-hearing

      41.   Costs of board

      42.   Collection of fine

      43.   Appeal to Trial Division

      44.   Action prohibited

      45.   Application of sections to professional corporation

      46.   Regulations

      47.   Offence

      48.   RSNL1990 cC-6 Rep.

      49.   Commencement



Be it enacted by the Lieutenant-Governor and House of Assembly in Legislative Session convened, as follows:

Short title

        1. This Act may be cited as the Certified General Accountants Act, 2008.

Definitions

        2. In this Act

             (a)  "association" means the Certified General Accountants Association of Newfoundland and Labrador continued under section 3;

             (b)  "board" means the board referred to in section 3;

             (c)  "certificate" means a certificate to practise as a certified general accountant;

             (d)  "member", unless the context otherwise requires, means a member of the association;

             (e)  "minister" means the minister appointed under the Executive Council Act to administer this Act; and

              (f)  "registrar" means the registrar appointed under section 6.

Association

        3. (1) The Certified General Accountants Association of Newfoundland and Labrador is continued as a corporation without share capital for the purposes of Part XXI of the Corporations Act.

             (2)  A person who is certified under this Act is a member of the association.

             (3)  The association shall be governed by a board of directors composed of

             (a)  12 members elected from and by members of the association in accordance with the by-laws; and

             (b)  3 members appointed under section 4.

             (4)  The board shall elect from among the elected members a chairperson, a first vice-chairperson, a second vice-chairperson, a treasurer and a secretary or a secretary-treasurer.

             (5)  A member may be elected for a term set by the by-laws which shall not exceed 3 years and is eligible to be re-elected, but shall not serve as a member for more than 9 consecutive years.

             (6)  Where a person elected under subsection (3) holds office for a period of 9 consecutive years the person is not eligible for election as a member of the board until the expiration of 12 months from the end of the year in which he or she was last a member.

             (7)  An elected member may resign his or her office by written notice to the board.

             (8)  Where an elected member resigns, dies or becomes incapable of performing his or her duties, the remaining members shall appoint a replacement to serve until the expiry of the term of that elected member.

             (9)  Where the term of office of an elected member of the board expires and a successor has not been elected, the member may continue to hold office until a successor is elected but time served by that member under this subsection shall not be counted for the purpose of subsection (5).

           (10)  Elected members shall serve without payment for their services, but their travel and other expenses associated with their duties as members may be paid by the association, in accordance with the by-laws.

Appointment by minister

        4. (1) The minister shall appoint as members of the board 3 persons who are not certified general accountants or persons licensed, registered or certified as accountants under another Act who are suitable to represent the public interest.

             (2)  A person appointed under subsection (1) holds office for a term of 3 years and is eligible to be re-appointed.

             (3)  Where a person appointed under subsection (1) holds office for a period of 9 consecutive years the person is not eligible for appointment as a member of the board until the expiration of 12 months from the end of the year in which he or she was last a member.

             (4)  Where the term of an appointed member expires, he or she continues to be a member until re-appointed or replaced but time served by that member under this subsection shall not be counted for the purpose of subsection (3).

             (5)  The association shall pay the expenses of a person appointed under this section in accordance with guidelines established by the Lieutenant-Governor in Council.

             (6)  A person appointed under subsection (1) may resign his or her appointment by written notice to the minister and shall provide a copy to the chairperson of the board.

             (7)  A person appointed under subsection (1) may be removed from office by the minister before the expiration of his or her term of office and no compensation shall be paid to him or her other than an amount owing under subsection (5).

Objects of association

        5. The objects of the association are

             (a)  to promote and increase the knowledge, skill, and proficiency of certified general accountants;

             (b)  to protect the integrity of the profession; and

             (c)  to serve and protect the public interest in all matters relating to the conduct of certified general accountants.

Registrar

        6. (1) The board shall appoint a person, either from among the elected members of the board or from outside the board, as the registrar.

             (2)  The registrar is, by virtue of the office, a member of the board where he or she is appointed from outside the board but he or she does not have the right to vote.

             (3)  The board may pay the registrar for performing his or her duties under this Act, in accordance with the by-laws.

Meetings

        7. (1) A quorum of the board is 8 members, one of whom is a member appointed under section 4.

             (2)  Except where prohibited in the by-laws, a member may, where a majority of the members consent, participate in a meeting of the board by means of the telephone or other telecommunication device that permits all persons participating in the meeting to communicate with each other.

             (3)  Where a quorum under subsection (1) exists, a majority of that number is sufficient to make a decision, and in the event of a tie the person presiding at the meeting shall cast the deciding vote.

             (4)  The chairperson shall preside at meetings of the board and the association.

             (5)  In the absence of the chairperson, the first vice-chairperson and in the absence of the latter the second vice-chairperson shall preside at a meeting of the board or the association.

             (6)  The association shall hold an annual general meeting, to which all certified general accountants shall be invited, to elect the members of the board.

             (7)  At the annual general meeting the association shall appoint an auditor to audit the accounts of the association and report on the financial statement prepared by the association.

             (8)  The board may in its by-laws provide for voting at a meeting of the board or the association or in an election of members by mail or electronic means.

Fees

        8. (1) In prescribing the fees payable under this Act, the board shall, so far as it is practicable, ensure that the amount of fees is sufficient to enable it to discharge the duties of the association under this Act.

             (2)  All money received by the association shall be applied by it to its duties under this Act.

By-laws

        9. (1) The board may make by-laws not inconsistent with this Act respecting

             (a)  the holding and procedure of its and the association's meetings;

             (b)  the appointment of committees and the duties and responsibilities of those committees;

             (c)  the election of members of the board under subsection 3(3) and setting the terms of office;

             (d)  the payment of travel and other expenses of elected members of the board;

             (e)  the employment and remuneration of staff and consultants;

              (f)  a code of ethics which shall include

                      (i)  a definition of "professional misconduct" and "conduct unbecoming" for the purposes of sections 27 to 44,

                     (ii)  provisions respecting conflict of interest, and

                    (iii)  rules respecting methods of advertising;

             (g)  the remuneration and payment of travel expenses of members of adjudication tribunals;

             (h)  the participation of members at a meeting of the board or the association by telephone or other telecommunications device under section 7; and

              (i)  voting by members by mail or electronic means.

             (2)  A by-law may be made, amended or repealed at a meeting of the board provided that 30 days notice, in writing, of the making, amendment or repeal of the by-law and of the meeting are given to members of the board.

             (3)  The board shall have its by-laws available for inspection by the public on reasonable notice and at reasonable hours.

Annual report

      10. (1) The board shall prepare and submit to the minister not later than 6 months after the end of its financial year

             (a)  a report on the activities of the association in the previous year; and

             (b)  the association's audited financial statements for the previous financial year.

             (2)  The minister shall table a copy of the annual report and the audited financial statement in the House of Assembly within 15 days of receiving it if the house is sitting and if the house is not sitting within 15 days after it next begins to sit.

             (3)  Where the board fails to comply with subsection (1), the association is guilty of an offence and on summary conviction may be fined $1,000.

Certificate

      11. (1) A person who

             (a)  has passed the prescribed examinations and has met the additional requirements that may be prescribed by the board; or

             (b)  is a member of an incorporated association or body of accountants having similar objects and purposes, whose membership in the association or body is secured by examination, under the conditions that the board considers appropriate, and who has complied with the other conditions of membership that are set by the board; and

             (c)  pays the certification fee set by the board,

is entitled to be certified as a certified general accountant.

             (2)  As a condition of receiving a certificate, a person shall provide proof that he or she has obtained professional liability insurance coverage in a form and amount satisfactory to the board.

             (3)  Subsection (2) does not apply to a person who does not provide accounting services directly to the public.

Register

      12. (1) The registrar shall keep a register in which shall be entered the names of all persons certified under this Act.

             (2)  The register shall be open to inspection by a member of the public during normal business hours at the office of the board.

Accounting designations

      13. A person certified under this Act is entitled to take or use the designation "Certified General Accountant" either alone or in combination with other words or the initials "CGA".

Certain other accounting designations

      14. A person certified under this Act may take or use the designation "Fellow of the Certified General Accountants" or the initials "FCGA" either alone or in combination with other words or initials upon being authorized to do so by the board in accordance with the regulations made under section 46.

Members only to use designations

      15. Only a person who is certified under this Act is entitled to take or use the designation "Certified General Accountant" or "Fellow of the Certified General Accountants" or the initials "CGA" or "FCGA" either alone or in combination with other words, or a name, title, initials, or description, implying or calculated to imply that the person is a certified general accountant, or a name, title, initial, or description implying, or calculated to imply that the person is a certified general accountant.

Use of "Certified General Accountants"

      16. A corporation, or an association, whether incorporated or not, shall not, except with the consent of the board, take or use in the province as part of its name the words "Certified General Accountants" or another word, name, title, initials, or description implying or calculated to imply that its members are certified general accountants.

Saving

      17. Nothing in this Act confers upon the board a right to interfere with or to prevent a person from acting as a public accountant or an accountant in the province or from so designating himself or herself.

Definitions

      18. In sections 19 to 25

             (a)  "non-voting share" means an issued share of a professional corporation that is not a voting share; and

             (b)  "voting share" means an issued share of a professional corporation with the right to vote at a meeting of shareholders attached to it.

Professional corporation

      19. (1) One or more members may incorporate a corporation to provide the services of a certified general accountant.

             (2)  The corporation shall be incorporated under the Corporations Act.

             (3)  The name of the corporation shall meet the requirements of subsection 17(1) of the Corporations Act.

             (4)  A corporation shall not provide the services of a certified general accountant unless it is registered and certified under this Act.

Corporate register

      20. (1) The registrar shall maintain a register of professional corporations in which shall be entered the names of those corporations permitted under this Act to provide the services of a certified general accountant.

             (2)  The board shall direct the registrar to register a professional corporation that establishes that

             (a)  all the voting shares of the corporation are beneficially owned by and registered in the name of one or more members and there is no restriction on the right of each member to exercise his or her vote as he or she wishes to;

             (b)  the non-voting shares are owned by a natural person;

             (c)  all the directors of the corporation are members, and there is no agreement restricting the powers of the directors to manage the business and affairs of the corporation in relation to the provision of services of certified general accountants;

             (d)  all of the persons who will be providing the services of certified general accountants as employees of or on behalf of the corporation are members;

             (e)  the articles of the corporation restrict it to providing the services of a certified general accountant and related matters;

              (f)  the corporation is in good standing under the Corporations Act; and

             (g)  the corporation has complied with other requirements for registration in the regulations made under section 46.

             (3)  The corporate register shall be published in accordance with section 12 and a copy of the register shall be available for inspection under that section.

             (4)  The association may enter into a reciprocal agreement with a board, association or other body having responsibility for the certification of certified general accountants in another jurisdiction for the registration of corporations from that jurisdiction in the register of the board.

             (5)  Notwithstanding subsection (2), the voting shares of a professional corporation may be held by

             (a)  an executor or administrator of the estate of a deceased member to discharge the duties of that position; or

             (b)  a trustee in bankruptcy to discharge his or her duties as trustee in respect of the corporation or a member,

for no longer than 180 days, or a longer period where the registrar permits.

Annual certificate

      21. (1) A professional corporation may apply for a certificate to provide the services of a certified general accountant in the province and the board shall certify the corporation if

             (a)  the professional corporation is registered under this Act;

             (b)  the application is accompanied by a fee which may be established by the association; and

             (c)  the professional corporation continues to meet the requirements for registration set out in section 20 and other requirements for being certified which may be set out in this Act and the regulations made under section 46.

             (2)  The holder of a certificate issued under this section is entitled to recover from a person, in a court of the province having jurisdiction to order payment from the person, reasonable charges for the provision of professional services by the certificate holder.

             (3)  A certificate issued under this section expires on January 15 following the day upon which it comes into force.

Revocation of certificate

      22. A certificate issued under section 21 may be revoked by the board where

             (a)  the professional corporation ceases to meet a requirement for registration and certification under this Act;

             (b)  the professional corporation contravenes this Act or the regulations; or

             (c)  a member is disciplined under sections 27 to 44 in respect of professional services performed by him or her as an employee of or on behalf of the professional corporation.

Effect of incorporation

      23. (1) A member who provides professional services to or through a professional corporation is, notwithstanding his or her relationship to the professional corporation or the relationship between the recipient of those services and the professional corporation, subject to

             (a)  the application of this Act as if he or she were providing services as an individual member; and

             (b)  the same duties and responsibilities in connection with his or her dealings with recipients of the services of the professional corporation as if he or she were providing services directly to those recipients.

             (2)  The relationship between a professional corporation and a person receiving services from or through the corporation is subject to the laws relating to the confidential and ethical relationship between a member and his or her client.

             (3)  All rights and obligations pertaining to communications made to, or information received by, members apply to the shareholders, directors, officers and employees of a professional corporation.

Liability of member

      24. (1) Notwithstanding a provision to the contrary in the Corporations Act, a member who provides services as a certified general accountant through or on behalf of a professional corporation is liable to a person in relation to those services to the same extent and in the same manner as if the member provided those services as an individual and that liability is not affected because of the member's relationship to the professional corporation as a shareholder, director, officer, employee or in another capacity.

             (2)  A member is jointly and individually liable with a professional corporation for all claims made against the corporation in connection with the provision of services by the member.

             (3)  In this section "member" includes a person formerly certified under this Act or a predecessor Act as a certified general accountant.

Misconduct of a professional corporation

      25. (1) A member is liable to be disciplined under sections 27 to 44 for the actions or conduct of a professional corporation while the member was a shareholder, director, officer or employee of the professional corporation.

             (2)  A member shall not be liable to discipline under subsection (1) where the member proves that he or she did not know and could not reasonably have known about the relevant actions or conduct of the professional corporation.

             (3)  A power of inspection, investigation or inquiry that may be exercised in respect of a member under section 31 may be exercised in respect of a professional corporation or its records in connection with an inquiry under subsection (1).

             (4)  A professional corporation is jointly and individually liable with the member for all fines and costs the member is ordered to pay in connection with an inquiry under subsection (1).

             (5)  In this section, "member" includes a person formerly certified under this Act or a predecessor Act as a certified general accountant.

Limited liability partnerships

      26. Two or more persons certified under this Act to practice as certified general accountants are eligible, as required by section 56 of the Partnership Act, to apply to be registered under that Act as a limited liability partnership.

Definitions

      27. In this section and sections 28 to 44,

             (a)  "allegation" means a written document alleging that a person presently or formerly certified as a certified general accountant has engaged in conduct deserving of sanction;

             (b)  "complainant" means a person making an allegation described in section 29;

             (c)  "conduct deserving of sanction" includes

                      (i)  professional misconduct,

                     (ii)  failure to maintain standards of practise,

                    (iii)  conduct unbecoming a certified general accountant,

                    (iv)  incapacity or unfitness to practise as a certified general accountant, and

                     (v)  acting in breach of this Act, the regulations or the code of ethics made under section 9;

             (d)  "costs incurred by the association" includes

                      (i)  out of pocket expenses incurred by or on behalf of the association,

                     (ii)  amounts paid by the association to adjudication tribunal members as remuneration and for expenses, and

                    (iii)  the actual cost of legal counsel for the association and the adjudication tribunal;

             (e)  "disciplinary panel" means the panel of persons appointed under section 28 from which the members of an adjudication tribunal are chosen; and

              (f)  "respondent" means a certified general accountant, former certified general accountant, a corporation to which sections 18 to 25 apply, a former corporation, a student or former student against whom an allegation is made.

Complaints and disciplinary panel

      28. (1) The board shall appoint at least 3 of its members, at least one of whom is a member appointed under section 4, to constitute a complaints authorization committee.

             (2)  The registrar is not eligible to be a member of the complaints authorization committee.

             (3)  The board shall appoint the chairperson and vice-chairperson of the complaints authorization committee from the persons appointed under subsection (1).

             (4)  The board shall appoint at least 4 certified general accountants who are not members of the board, one of whom shall be appointed to serve as chairperson, and the minister shall appoint at least 2 persons who are not certified general accountants or persons licensed, registered or certified as accountants under another Act to represent the public interest, who shall together constitute a disciplinary panel.

             (5)  Of the members first appointed to the disciplinary panel, one half shall be appointed for a term of 2 years and the remainder for a term of 3 years and all subsequent appointments of members to the disciplinary panel shall be for a term of 3 years.

             (6)  Notwithstanding the expiry of his or her term, a member of the disciplinary panel continues to be a member until he or she is re-appointed or his or her replacement is appointed.

             (7)  Persons appointed to the disciplinary panel may be reappointed.

             (8)  Members of the disciplinary panel shall serve on the panel without payment for their services, but may be remunerated for service as a member of an adjudication tribunal and paid their travel and other expenses associated with the work of that tribunal by the association, in accordance with and at the rates set by the by-laws.

             (9)  The complaints authorization committee and an adjudication tribunal appointed under section 32 and a person appointed by either of them may summon witnesses and require those witnesses to give evidence, orally or in writing, upon oath or affirmation, and produce the documents and things that either of them considers necessary to the full investigation and hearing of an allegation or complaint and have the powers, privileges and immunities that are conferred on a commissioner appointed under the Public Inquiries Act, 2006.

Allegation

      29. (1) An allegation shall be in writing and signed by the complainant or his or her solicitor, and filed with the registrar.

             (2)  The registrar or the board may on his or her or its own motion make an allegation and file it, and the allegation has the same effect as an allegation referred to in subsection (1).

             (3)  Where the registrar has been informed that a respondent has been convicted of an offence under the provisions of the Criminal Code or a similar penal statute of another country or has been suspended by a governing body of certified general accountants in another province or territory of Canada or another territory or country for reason of professional misconduct, conduct unbecoming a certified general accountant, or professional incompetence, the information shall be dealt with by the registrar as an allegation.

             (4)  For the purpose of subsection (3), a certified copy of the record of a conviction or findings made or the action taken by an external regulatory body constitutes proof, in the absence of evidence to the contrary, of the conviction or findings made or the action taken by that body, without proof of the signature of the convicting justice or person purporting to have signed on behalf of that body.

Effect of filing allegation

      30. (1) Where it appears to the registrar after notifying the respondent of the allegation that the allegation may be resolved satisfactorily and where the complainant and the respondent consent, the registrar may attempt to resolve the matter.

             (2)  Where the allegation is not satisfactorily resolved by the registrar under subsection (1), he or she shall refer the allegation and all other allegations to the complaints authorization committee.

             (3)  The registrar shall inform a complainant and a respondent of the referral of the allegation to the complaints authorization committee.

Complaints authorization committee

      31. (1) Where an allegation has been submitted to the complaints authorization committee, the committee may exercise one or more of the following powers:

             (a)  refer the allegation back to the registrar for an investigation or alternative dispute resolution in accordance with the regulations;

             (b)  conduct an investigation itself or appoint a person to conduct an investigation on its behalf;

             (c)  conduct a practice review into the respondent's practice or the conduct of a corporation to which sections 18 to 25 apply of which the respondent is a voting shareholder; and

             (d)  require the respondent to appear before it.

             (2)  Where the complaints authorization committee is of the opinion there are no reasonable grounds to believe the respondent has engaged in conduct deserving of sanction, the committee shall dismiss the allegation and give notice in writing of the dismissal to the complainant and the respondent.

             (3)  Where the complaints authorization committee is of the opinion that there are reasonable grounds to believe that a respondent has engaged in conduct deserving of sanction, the allegation is considered to constitute a complaint, and the committee may

             (a)  counsel or caution the respondent;

             (b)  instruct the registrar to file the complaint against the respondent and refer it to the disciplinary panel; and

             (c)  suspend or restrict the respondent's certificate to practice.

             (4)  Where the complaints authorization committee suspends a certificate under subsection (3), the committee shall give notice of the suspension to the public as required by the regulations.

             (5)  A person conducting an investigation under subsection (1) may

             (a)  require a respondent to

                      (i)  undergo an examination he or she considers necessary and as arranged by the registrar, and

                     (ii)  permit the registrar or a member of the complaints authorization committee or a person appointed by the complaints authorization committee to inspect and copy the records of the respondent and other documents relating to the subject matter of the investigation; and

             (b)  require another person to permit the registrar or a member of the complaints authorization committee or another person appointed by the complaints authorization committee to inspect and copy records and other documents relating to the subject matter of the investigation held by that person,

and the respondent or other person shall comply.

             (6)  Where the registrar, a member of the complaints authorization committee or a person appointed by the authorization committee requests that a respondent or another person provide information under subsection (5), that information shall be provided within 7 days of receipt of the request or a different period as specified in the request.

             (7)  An action for damages does not lie against a certified general accountant or another person to whom a request is made solely because he or she provides information requested of him or her under subsection (5).

             (8)  A complainant whose allegation is dismissed by the complaints authorization committee under subsection (2) may, within 30 days after receiving notice of the dismissal, appeal the dismissal to the Trial Division by filing a notice of appeal with the Registrar of the Supreme Court.

             (9)  Subsections (5), (6) and (7) apply to the Crown.

Adjudication tribunal

      32. (1) For the purpose of dealing with complaints referred to the disciplinary panel, the chairperson of the disciplinary panel shall appoint from it an adjudication tribunal consisting of 3 persons, of whom 2 shall be certified general accountants and one shall be a representative of the public interest.

             (2)  The chairperson of the disciplinary panel shall appoint one of the certified general accountants on an adjudication tribunal to be the chairperson.

Hearing

      33. (1) Where a complaint has been referred to the disciplinary panel under paragraph 31(3)(b), an adjudication tribunal shall hear the complaint.

             (2)  The parties to a hearing are the board and the respondent and a party may be represented by his or her counsel at a hearing.

             (3)  A hearing shall be conducted in public but an adjudication tribunal may exclude the public from a hearing, or from part of it, where it considers the desirability of protecting a party to the complaint or a witness against the consequences of possible disclosure of personal matters outweighs the desirability of holding the hearing in public.

Copies of books, etc. as evidence

      34. A copy or extract of a book, record, document or thing certified by

             (a)  a member of the complaints authorization committee; or

             (b)  a person authorized under subsection 31(5) to conduct an investigation,

who made the copy or extract under subsection 31(5) is admissible in evidence in an action, proceeding or prosecution, in the absence of evidence to the contrary, as evidence of the original book, record, document or thing and its contents.

Guilty plea by respondent

      35. (1) Where a respondent pleads guilty to one or more of the charges set out in a complaint, the adjudication tribunal shall, without calling evidence or hearing witnesses, unless the tribunal believes it is appropriate to do so, hear submissions from the parties.

             (2)  Where a respondent pleads guilty, and following submissions under subsection (1), the adjudication tribunal may

             (a)  reprimand the respondent;

             (b)  order that the respondent be suspended for a fixed period that it considers appropriate, until conditions which it may impose are fulfilled, or until further order of the adjudication tribunal;

             (c)  allow or direct the respondent to surrender his or her certificate to the board upon those conditions that may be considered appropriate and strike the respondents name from the register;

             (d)  impose a fine not to exceed $25,000 to be paid to the association;

             (e)  order that the respondent pay the costs or a part of the costs incurred by the association in the investigation and hearing of the complaint;

              (f)  order that the registrar publish a summary of the decision including the information set out in subsection 37(4) and other information that the tribunal may specify; and

             (g)  order that the respondent comply with one or more of the following:

                      (i)  make restitution to the complainant or other person affected by the conduct of the respondent,

                     (ii)  obtain medical treatment,

                    (iii)  obtain counselling,

                    (iv)  obtain substance abuse counselling or treatment, until the respondent can demonstrate to the board or other body or person designated by the adjudication tribunal that a condition related to substance abuse rendering the respondent incapable or unfit to practise has been overcome,

                     (v)  engage in continuing education programs,

                    (vi)  complete a course of studies satisfactory to the board or another body or person designated by the adjudication tribunal,

                   (vii)  report on his or her compliance with an order made under this section and authorize others involved with his or her treatment or supervision to report on it,

                  (viii)  restrict his or her professional practice or continue his or her practice under specified conditions,

                    (ix)  permit periodic inspection of records relating to his or her practice, or

                     (x)  impose other requirements that are just and reasonable in the circumstances.

             (3)  The costs incurred by the association to ensure the compliance of a respondent with an order or direction of an adjudication tribunal under this section shall be borne by the respondent.

Powers of adjudication tribunal

      36. (1) Upon the hearing of a complaint, an adjudication tribunal shall decide whether or not a respondent is guilty of conduct deserving of sanction.

             (2)  Where an adjudication tribunal decides that a respondent is not guilty, it shall dismiss the complaint and may, where it believes that the submission of the complaint to the tribunal for a hearing was unreasonable,

             (a)  order that those costs that the tribunal considers appropriate be paid by the association to the respondent; and

             (b)  make another order that it considers appropriate.

             (3)  Where an adjudication tribunal decides that a respondent is guilty, it may

             (a)  reprimand the respondent;

             (b)  order that the respondent be suspended for a fixed period that it considers appropriate, until conditions which it may impose are fulfilled, or until further order of the adjudication tribunal;

             (c)  allow or direct the respondent to surrender his or her certificate to the board upon those conditions that may be considered appropriate and strike the respondents name from the register;

             (d)  impose a fine not to exceed $25,000 to be paid to the association;

             (e)  order that the respondent pay the costs or a part of the costs incurred by the association in the investigation and hearing of the complaint;

              (f)  order that the registrar publish a summary of the decision including the information set out in subsection 37(4) and other information that the tribunal may specify; and

             (g)  order that the respondent comply with one or more of the following:

                      (i)  make restitution to the complainant or other person affected by the conduct of the respondent,

                     (ii)  obtain medical treatment,

                    (iii)  obtain counselling,

                    (iv)  obtain substance abuse counselling or treatment, until the respondent can demonstrate to the board or other body or person designated by the adjudication tribunal that a condition related to substance abuse rendering the respondent incapable or unfit to practise has been overcome,

                     (v)  engage in continuing education programs,

                    (vi)  complete a course of studies to the satisfaction of the board or other body or person designated by the adjudication tribunal,

                   (vii)  report on his or her compliance with an order made under this section and authorize others involved with his or her treatment or supervision to report on it,

                  (viii)  restrict his or her professional practice or continue his or her practice under specified conditions,

                    (ix)  permit periodic inspection of records relating to his or her practice, or

                     (x)  impose other requirements that are just and reasonable in the circumstances.

             (4)  The costs incurred by the association to ensure the compliance of a respondent with an order or direction of an adjudication tribunal under this section shall be borne by the respondent.

Filing and publication of decisions

      37. (1) An adjudication tribunal shall file a decision or order and its reasons made under subsection 35(2) or 36(2) or (3) with the registrar and provide a copy to the complainant and the respondent and the respondent's employer.

             (2)  The registrar shall maintain a copy of a decision or order filed under subsection (1) for a minimum of 5 years after the day the decision is filed and shall upon receiving a request to view the disciplinary records in relation to a certified general accountant permit a person to view those records.

             (3)  The registrar shall publish a summary of a decision or order of an adjudication tribunal in a newspaper of general circulation in or nearest to the community in which the respondent practises within 14 days of the expiry of the appeal period under section 43 unless a court otherwise orders where the decision or order

             (a)  suspends the respondent;

             (b)  allows or directs the respondent to surrender his or her certificate;

             (c)  restricts the respondents practice;

             (d)  specifies conditions for the continuing practice of the respondent; or

             (e)  requires that a summary of the decision or order be published.

             (4)  The summary of the decision published under subsection (3) shall include

             (a)  the name of the respondent and the address where he or she practises;

             (b)  the date, location and a brief description of the conduct of the respondent that was found to be deserving of sanction;

             (c)  the name of the complainant, unless the complainant has requested that his or her name be withheld;

             (d)  the contents of the order in relation to the actions referenced in paragraphs (3)(a) to (d); and

             (e)  other information specified for publication in the decision or order.

             (5)  Where a decision published under this section is confirmed, varied or set aside, the registrar shall within 14 days of the filing of the subsequent decision or order publish a summary of the decision or order and subsections (2) and (3) apply, with the necessary changes.

             (6)  The registrar may give notice of the decision and information respecting the decision to the other persons the board may direct and shall include a summary of the decision in a certificate of good standing issued in relation to the respondent.

De-registration and suspension

      38. (1) Where a respondent is allowed or directed to surrender his or her certificate, his or her rights and privileges as a certified general accountant cease.

             (2)  Where a member or student is suspended, his or her rights and privileges as a certified general accountant or student cease for the period of suspension.

             (3)  Where conditions or restrictions have been imposed upon a respondents ability to carry on his or her practice, his or her rights and privileges as a certified general accountant shall be limited to the extent specified by the conditions or restrictions.

Failure to comply

      39. (1) On application by the association to the disciplinary panel, an adjudication tribunal may make an order suspending the rights and privileges of a respondent where it determines that the respondent has failed to comply with a decision or an order under subsection 35(2) or 36(3).

             (2)  The parties to the application are the association and the respondent.

             (3)  An order of an adjudication tribunal under this section may suspend the rights and privileges of the respondent for a fixed period that the adjudication tribunal may consider appropriate, or until conditions which it may impose are fulfilled, or until further order of the adjudication tribunal.

Re-hearing

      40. (1) Where a decision or order of the adjudication tribunal

             (a)  suspends the respondent;

             (b)  allows or directs the respondent to surrender his or her certificate;

             (c)  restricts the respondents practice; or

             (d)  specifies conditions for the continuing practice of the respondent,

and where the respondent alleges that new evidence has become available or a material change in circumstances has occurred since the making of the decision or order, the respondent may apply to the complaints authorization committee for a supplementary hearing to discharge or vary the decision or order based on the new evidence or material change in circumstances.

             (2)  An application under subsection (1) shall be made not more than 90 days after the new evidence becomes available or the material change in circumstances has occurred.

             (3)  Where an application is made to the complaints authorization committee under subsection (1), and the committee is of the opinion that new evidence has become available or that a material change in circumstances has occurred, as alleged by a respondent, the matter shall be referred to an adjudication tribunal as if it were a matter referred under paragraph 31(3)(b) and sections 33 to 38 apply, with the necessary changes, to the referred matter.

             (4)  The parties to a supplementary hearing under this section are the respondent and the association.

             (5)  For the purpose of this section, in addition to an order that an adjudication tribunal may make under section 36, a tribunal may

             (a)  vary the original decision or order made under section 36; or

             (b)  discharge the original decision or order, with or without conditions.

Costs of board

      41. (1) Where a person who was ordered to pay the costs of the association under paragraph 35(2)(e) or 36(3)(e) fails to pay in the time required, the board may suspend the certificate of that person until the costs are paid.

             (2)  Costs ordered to be paid to the association under paragraph 35(2)(e) or 36(3)(e) are a debt due the association and may be recovered by a civil action.

Collection of fine

      42. (1) Where an order is made under section 35 or 36 imposing a fine on a respondent, the association may issue a certificate stating the amount of the fine due and remaining unpaid and the name of the person by whom it is payable, and file the certificate with the Registrar of the Supreme Court.

             (2)  Where a certificate is filed with the Registrar of the Supreme Court under subsection (1), it has the same effect and all proceedings may be taken on the certificate as if it were a judgment of the Trial Division for the recovery of the amount stated in the certificate against the person named in the certificate.

             (3)  A person named in a certificate filed under this section may, within 30 days after the certificate is filed, apply to a judge of the Trial Division for a review, on a question of law or jurisdiction, of the certificate.

             (4)  On application under subsection (3), the judge may make any amendment to the certificate that is necessary to make the certificate accord with the judge's decision.

             (5)  There is no appeal from a decision of a judge made under this section.

             (6)  A certificate filed under this section may also be filed in the judgment enforcement registry on the expiration of the 30 day period referred to in subsection (3) in accordance with Part III of the Judgment Enforcement Act and be enforced in accordance with that Act.

Appeal to Trial Division

      43. (1) The association or the respondent may, within 30 days after receiving notice of the decision or order of an adjudication tribunal under this Act, appeal the decision or order to the Trial Division by filing a notice of appeal with the Registrar of the Supreme Court.

             (2)  An appeal under this section does not stay the decision or order being appealed unless the Trial Division orders otherwise.

Action prohibited

      44. An action for damages shall not lie against the association, disciplinary panel, an adjudication tribunal or the individual members of those bodies, a person appointed to conduct an investigation under subsection 31(5), the registrar, or an officer or employee of the association for

             (a)  an act or failure to act, or a proceeding initiated or carried out in good faith under this Act, or carrying out their duties or obligations as an officer, employee or member under this Act; or

             (b)  for a decision or order made or enforced in good faith under this Act.

Application of sections to professional corporation

      45. (1) Sections 27 to 44 apply, with the necessary changes, to a corporation to which sections 18 to 25 apply, as if it was a person certified as a certified general accountant under this Act.

             (2)  Regulations made under section 46 respecting the disciplining of a person certified as a certified general accountant under this Act under sections 27 to 44 apply to a corporation to which sections 18 to 25 apply as if it was a person certified as a certified general accountant under this Act.

Regulations

      46. (1) The board may, with the approval of the minister, make regulations

             (a)  prescribing conditions for the certification of a person to practise as a certified general accountant and for the renewal of certificates;

             (b)  providing for the issuance of provisional certificates;

             (c)  for the purpose of giving effect to section 14;

             (d)  respecting the incorporation of companies under sections 18 to 25;

             (e)  respecting eligibility to form limited liability partnerships;

              (f)  respecting the suspension of a certificate under paragraph 31(3)(c);

             (g)  approving schools and programs of accountancy;

             (h)  respecting alternative dispute resolution for the purposes of sections 27 to 44 and the procedure for that resolution; and

              (i)  prescribing time limits for events in the disciplinary process in sections 27 to 44, including time limits for:

                      (i)  the filing of an allegation,

                     (ii)  the resolution of an allegation by the registrar,

                    (iii)  the conduct of an investigation under section 31,

                    (iv)  consideration of an allegation by the complaints authorization committee following completion of an investigation,

                     (v)  responding to a complainant and respondent at each stage of the process,

                    (vi)  the conduct of a practice investigation under paragraph 31(1)(c),

                   (vii)  the appointment of an adjudication panel under section 32, and

                  (viii)  the conduct of a hearing and the filing of a decision or order by an adjudication panel following completion of the hearing.

             (2)  Notwithstanding subsection (1), the minister may make regulations to prescribe time limits for events in the disciplinary process under sections 27 to 44 where the board does not do so in a time period the minister considers reasonable.

Offence

      47. (1) A person who contravenes this Act, other than section 15 or 16, commits an offence and is liable on summary conviction to a fine not exceeding

             (a)  in the case of a natural person, $5,000 for a first conviction and to a fine not exceeding $10,000 for a second or subsequent conviction; and

             (b)  in the case of a corporation, $25,000 for a first conviction and to a fine not exceeding $50,000 for a second or subsequent conviction.

             (2)  A person who contravenes section 15 or 16 is liable on summary conviction to a fine not exceeding $10,000 for each offence.

RSNL1990 cC-6 Rep.

      48. The Certified General Accountants Act is repealed.

Commencement

      49. This Act comes into force on November 1, 2009.