This is an official version. Copyright © 2009: Queen's Printer, Important Information
Statutes of Newfoundland and Labrador 2009 1. Short title 2. Definitions 3. Board incorporated 4. Appointment by minister 5. Meetings 6. Fees 7. By-laws 8. Annual report 9. Licensure 10. Register 11. Titles which public accountants may use 12. Date of licence 13. Definitions 14. Professional corporation 15. Corporate register 16. Annual certificate 17. Revocation of certificate 18. Effect of incorporation 19. Liability of member 20. Misconduct of a professional corporation 21. Limited liability partnerships 22. Definitions 23. Complaints and disciplinary panel 24. Allegation 25. Effect of filing allegation 26. Complaints authorization committee 27. Adjudication tribunal 28. Hearing 29. Copies of books, etc. as evidence 30. Guilty plea by respondent 31. Powers of adjudication tribunal 32. Filing and publication of decisions 33. De-registration and suspension 34. Failure to comply 35. Re-hearing 36. Costs of board 37. Collection of fine 38. Appeal to Trial Division 39. Action prohibited 40. Regulations 41. Practice prohibited 42. RSNL1990 cP-35 Rep. 43. 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 Public Accountants
Act. Definitions 2. In
this Act (a) "board" means the Public Accountants Licensing Board continued under section 3; (b) "minister" means the minister
appointed under the Executive Council Act
to administer this Act; (c) "public accountant" means a person
who, either alone or in partnership or through a corporation to which sections 13 to 20 apply,
engages in public practice involving (i) the performance of services which include the
auditing of accounts and the preparing, signing, delivering or issuing, of a
financial, accounting or related statement, and (ii) issuing a written opinion, certificate, report
or statement of the public accountant as to the correctness, fairness,
completeness or reasonableness, or otherwise of a financial, accounting or
related statement where, because of the circumstances, or of the signature,
stationery or wording employed it is indicated that the person or partnership or
corporation acts or purports to act in relation to the opinion, certificate,
report or statement as an independent accountant or auditor, or as a person or
partnership or corporation having or purporting to have expert knowledge in
accounting or auditing matters, to the intent that the opinion, certificate,
report or statement of the public accountant shall add to or detract from the
credibility or acceptability of the financial, accounting or related statement
in respect of which it is made, but does not include a person who engages
only in bookkeeping or cost accounting or in the installation of bookkeeping,
business or cost systems or who performs accounting or auditing functions
exclusively in respect of a public authority or a commission, committee or
emanation of one, including a Crown corporation; (d) "register"
means the Register of Public Accountants of Newfoundland and (e) "registrar"
means the registrar appointed under subsection 3(4).
Board
incorporated 3. (1) The Public Accountancy Licensing Board is continued as a corporation without share capital for the purposes of Part XXI of the Corporations Act. (2) The board shall consist of (a) 6 members elected in accordance with subsection
(3); and (b) 3 members appointed under section 4 who are not members of a body referred to in subsection (3). (3) The members of the board referred to in paragraph (2)(a) shall be elected as follows: (a) 2 persons, who are members of the Institute of
Chartered Accountants of Newfoundland and (b) 2 persons, who are members of the Certified
General Accountants Association of Newfoundland and (c) 2 persons, who are members of the Society of
Management Accountants of Newfoundland and (4) The board shall elect from among the appointed
members a chairperson and a registrar. (5) The chairperson, or an appointed member
designated by him or her, shall chair the meetings of the board. (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 institute, association or society of which he or she was a member shall appoint a replacement member to serve until the expiry of the term of that elected member. (9) Where the term of office of a member of the board expires and a successor has not been elected or appointed, the member may continue to hold office until a successor is elected or appointed but time served by that member under this subsection shall not be counted for the purpose of subsection (6). (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 board, in accordance with the by-laws. (11) The board may pay the registrar for performing his or her duties under this Act, in accordance with the by-laws. (12) Notwithstanding subsection (6), one of the
members first appointed under paragraphs (3)(a), (b) and (c) shall be appointed
for a term of 2 years. Appointment by
minister 4. (1) The
minister shall appoint as members of the board 3 persons who are not members of
an organization referred to in subsection 3(3) 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. (5) The board 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). (8) Notwithstanding subsection (2), one of the
members first appointed under subsection (1) shall be appointed for a term of
one year. Meetings 5. (1) A quorum of the board is 5 members, consisting of (a) at least one member elected under paragraph 3(3)(a); (b) at least one member elected under paragraph 3(3)(b); (c) at least one member elected under paragraph 3(3)(c); and (d) an appointed member. (2) Except where prohibited in the by-laws, a
member may, where all 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 chairperson of the meeting shall cast the deciding vote. (4) In the absence of the chairperson, the members
of the board in attendance at a meeting may appoint another member to chair
that meeting. (5) The board shall appoint annually an auditor to
audit the accounts of the board and report on the financial statement prepared
by the board. (6) The board may in its by-laws provide for voting at a meeting of the board by mail or electronic means. Fees 6. (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 its duties under this Act. (2) All money received by the board shall be applied by it to its duties under this Act. By-laws 7. (1) The
board may make by-laws not inconsistent with this Act respecting (a) the holding and procedure of its 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 22 to 39, (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 by telephone or other telecommunications device under section 5; 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 8. (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 board in the
previous year; and (b) the board'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 board is guilty of an offence and on summary conviction may be fined $1,000. Licensure 9. (1) A
person who (a) has met the requirement for licensure that may
be prescribed by the board; and (b) pays the licensing fee set by the board, is entitled to be licensed as a public accountant. (2) As a condition of being issued a licence, a person shall provide proof that he or she has obtained professional liability insurance coverage in a form and amount satisfactory to the board. Register 10. (1) The registrar shall keep a register in
which shall be entered the names of all persons licensed 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. Titles which
public accountants may use 11. (1) The
board, upon issuing a licence to practise as a public accountant, shall assign
to the licensee the titles or identifying words or abbreviations which the
licensee may attach to his or her name when practising or in private employment. (2) A person practising as a public accountant
shall not use or advertise distinguishing titles of identifying words or
abbreviations other than those assigned to him or her by the board. Date of licence 12. (1) A
licence issued or renewed under this Act shall state the date on which it is
granted or renewed. (2) A licence granted or renewed under this Act expires on December 31 following the date of its issue. (3) Notwithstanding subsection (2), a licence-holder
has 31 days to the end of January following, to renew his or her licence and
pay the fee, and during that period he or she shall be considered still to be licensed. (4) A person holding a licence under this Act who
wishes to have the licence renewed shall apply to the board and shall pay the
prescribed fee. (5) A person holding a licence under this Act who has applied to the board under this section shall be entitled to have the licence renewed, but nothing in this subsection prejudices or affects the right of the board to revoke a licence under this Act. Definitions 13. In sections 14 to 20 (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 14. (1) One
or more public accountants may incorporate a corporation to provide the
services of a public 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 public accountant unless it is registered and certified under this Act. Corporate
register 15. (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 public 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 public
accountants and there is no restriction on the right of each public accountant 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 public
accountants, 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 public accountants; (d) all of the persons who will be providing the
services of public accountants as employees of or on behalf of the corporation
are public accountants; (e) the articles of the corporation restrict it to
providing the services of a public 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 40. (3) The corporate register shall be published in
accordance with section 10 and a copy of the
register shall be available for inspection under that section. (4) The board may enter into a reciprocal
agreement with a board, association or other body having responsibility for the
certification of public accountants in another jurisdiction for the registration
of corporations from that jurisdiction in the register. (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 public accountant 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 public accountant, for no longer than 180 days, or a longer period where the registrar permits. Annual certificate
16. (1) A
professional corporation may apply for a certificate to provide the services of
a public accountant in the province and the board shall certify the corporation
where (a) the professional corporation is registered
under this Act; (b) the application is accompanied by a fee which
may be established by the board; and (c) the professional corporation continues to meet
the requirements for registration set out in section 15
and other requirements for being certified which may be set out in this Act and
the regulations made under section 40. (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
17. A
certificate issued under section 16 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 public accountant is disciplined under sections 22 to 39 in respect of professional services performed by him or her as an employee of or on behalf of the professional corporation. Effect of
incorporation 18. (1) A
public accountant 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 public accountant; 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 public accountant and his or her client. (3) All rights and obligations pertaining to communications made to, or information received by, public accountants apply to the shareholders, directors, officers and employees of a professional corporation. Liability of member 19. (1) Notwithstanding
a provision to the contrary in the Corporations
Act, a public accountant who provides services as a public 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 public
accountant provided those services as an individual and that liability is not
affected because of the public accountant's relationship to the professional
corporation as a shareholder, director, officer, employee or in another
capacity. (2) A public accountant 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 public
accountant. (3) In this section "public accountant" includes a person formerly licensed under this Act or a predecessor Act as a public accountant. Misconduct of a
professional corporation 20. (1) A
public accountant is liable to be disciplined under sections 22 to 39 for the
actions or conduct of a professional corporation while the public accountant was
a shareholder, director, officer or employee of the professional corporation. (2) A public accountant shall not be liable to
discipline under subsection (1) where the public accountant 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 public accountant under section 26 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 public accountant for all fines and costs the public
accountant is ordered to pay in connection with an inquiry under subsection
(1). (5) In this section, "public accountant" includes a person formerly licensed under this Act or a predecessor Act as a public accountant. Limited liability partnerships 21. Two
or more persons licensed under this Act to practice as public 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 22. In
this section and sections 23 to 39, (a) "allegation" means a written document
alleging that a person has engaged in conduct deserving of sanction; (b) "complainant" means a person making
an allegation described in section 24; (c) "conduct deserving of sanction"
includes (i) professional misconduct, (ii) professional incompetence, (iii) conduct unbecoming a public accountant, (iv) incapacity or unfitness to practise as a
public accountant, and (v) acting in breach of this Act, the regulations
or the code of ethics made under section 7; (d) "costs incurred by the board"
includes (i) out of pocket expenses incurred by or on
behalf of the board, (ii) amounts paid by the board to adjudication tribunal
members as remuneration and for expenses, and (iii) the actual cost of legal counsel for the board
and the adjudication tribunal; (e) "disciplinary panel" means the panel
of persons appointed under section 23 from
which the members of an adjudication tribunal are chosen; and (f) "respondent" means a public accountant
or former public accountant, a corporation to which sections 13 to 20 apply or a
former corporation against whom an allegation is made. Complaints and
disciplinary panel 23. (1) The board shall appoint at least 3
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 7 public 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 public
accountants 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 board, in accordance
with and at the rates set by the by-laws. (9) The complaints authorization committee and an
adjudication tribunal appointed under section 27
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 24. (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 may on his or her 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 licensing body for public accountants in another province or territory of Canada or another territory or country for reason of professional misconduct, conduct unbecoming a public accountant, or professional incompetence, the information shall be dealt with by the chairperson 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 25. (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 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 26. (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 13 to 20 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. (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; or (b) instruct the registrar to file the complaint
against the respondent and refer it to the adjudication tribunal; and (c) suspend or restrict the respondent's licence to practice. (4) Where the complaints authorization committee
suspends a licence 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 public
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 27. (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 public accountants and one
shall be a representative of the public interest. (2) The chairperson of the disciplinary panel
shall appoint one of the public accountants on an adjudication tribunal to be
the chairperson. Hearing 28. (1) Where
a complaint has been referred under paragraph 26(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 outweigh the desirability of holding the hearing in public. Copies of books, etc. as evidence 29. 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 26(5) to conduct an inspection, who made the copy or extract under
subsection 26(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 30. (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 licence 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 $10,000 to be paid
to the board; (e) order that the respondent pay the costs or a
part of the costs incurred by the board 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 32(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 board 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 31. (1) Upon
hearing 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 board 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 licence 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 $10,000 to be paid
to the board; (e) order that the respondent pay the costs or a
part of the costs incurred by the board 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 32(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 board 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 32. (1) An
adjudication tribunal shall file a decision or order made under subsection 30(2) or 31(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 public 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 38,
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 licence; (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 33. (1) Where
a public accountant is allowed or directed to surrender his or her licence, his
or her rights and privileges as a public accountant cease. (2) Where a public accountant is suspended, his or
her rights and privileges as a public accountant 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 public accountant shall be limited to the extent
specified by the conditions or restrictions. Failure to comply 34. (1) On
application by the board 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 30(2) or 31(2) or (3). (2) The parties to the application are the board
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 35. (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 licence; (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 decision or order was made, 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 26(3)(b) and sections 28 to 33 apply, with
the necessary changes, to the referred matter. (4) The parties to a supplementary hearing under
this section are the respondent and the board. (5) For the purpose of this section, in addition
to an order that an adjudication tribunal may make under section 31, a tribunal may (a) vary the original decision or order made under
section 31; or (b) discharge the original decision or order, with
or without conditions. Costs of board 36. (1) Where
a person who was ordered to pay the costs of the board under paragraph 30(2)(e) or 31(3)(e)
fails to pay in the time required, the board may suspend the licence of that
person until the costs are paid. (2) Costs ordered by the board under paragraph 30(2)(e) or 31(3)(e)
are a debt due the board and may be recovered by a civil action. Collection of fine 37. (1) Where
an order is made under section 30 or 31 imposing a fine on a respondent, the board 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 Appeal to Trial
Division 38. (1) The
board 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 39. An
action for damages shall not lie against the board, disciplinary panel, an adjudication
tribunal or the individual members of those bodies, a person appointed to
conduct an investigation under subsection 26(5),
the registrar, or an officer or employee of the board 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. Regulations 40. (1) The
board, with the approval of the minister, may make regulations (a) prescribing conditions for the licensing of a
person to practise as a public accountant and for the renewal of licences; (b) providing for the issuance of provisional
licences; (c) approving schools and programs of public accountancy; (d) respecting the incorporation of companies under sections 13 to 20; (e) respecting eligibility of public accountants to form limited liability partnerships; (f) respecting the suspension or restriction of a
licence under paragraph 26(3)(c); (g) respecting alternative dispute resolution for
the purposes of sections 22 to 39 and the procedure for that resolution; and (h) prescribing time limits for events in the
disciplinary process in sections 22 to 39, 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 26, (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 26(1)(c), (vii) the appointment of an adjudication panel under
section 27, 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 prescribing time limits for events in the disciplinary process
under sections 22 to 39
where the board does not do so in a time period the minister considers
reasonable. Practice
prohibited 41. (1) A
person who is not licensed under this Act shall not (a) take or use the name or title of "public
accountant"; (b) practise as a public accountant; or (c) wilfully pretend to be licensed as a public
accountant. (2) A person who contravenes this section is
guilty of an offence and is liable on summary conviction to a fine not
exceeding $5,000. RSNL1990 cP-35
Rep. 42. The Public Accountancy Act is repealed. Commencement 43. This Act comes into force on a day to be proclaimed by the Lieutenant-Governor in Council. ©Earl G. Tucker, Queen's Printer |