This is an official version.

Copyright 2000: Queens Printer,
St. John's, Newfoundland and Labrador, Canada

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Revised Statutes of Newfoundland 1990




1. Short title

2. Definitions

3. Association continued

4. Chapters

5. Power to deal with property

6. General objects

7. Lectures, classes and courses

8. Contracts of affiliation

9. Board of governors

10. Meetings

11. Objects and powers

12. Examinations

13. Membership

14. Use of certain designations

15. Register

16. Surplus funds

17. Remuneration

18. Disciplinary action

19. Protection from liability

20. Funds of association

21. No interference

22. Prohibition

Short title

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

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2. In this Act

(a) "association" means the Certified General Accountants Association of Newfoundland referred to in section 3; and

(b) "board" means the board of governors referred to in section 9.

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Association continued

3. The Certified General Accountants Association of Newfoundland is continued as a corporation.

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4. The association may establish chapters in various centres within the province for the professional and educational welfare of its members and students, with powers that may be determined by by-law.

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Power to deal with property

5. The association may hold, possess or acquire the real and personal property that is actually required for its purposes, and may sell, mortgage, lease or otherwise dispose of it.

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General objects

6. The general objects of the association are

(a) to provide means and facilities by which its members may increase their knowledge, skill and proficiency in all things relating to the business or profession of an accountant;

(b) to hold examinations and prescribe tests of competency that may be considered expedient to qualify for admission to membership; and

(c) to discipline a member guilty of a default or misconduct in the practice of the member's business or profession.

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Lectures, classes and courses

7. The association may establish lectures and classes and arrange correspondence courses for students and members, or may enter into agreement with the governing body of a university or of a body of accountants incorporated by an act of the Parliament of Canada or a legislature of a province, for the attendance of students and members at the lectures and classes or enrolment in the correspondence courses, that may come within the course of subjects prescribed by the by-laws of the association.

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Contracts of affiliation

8. The association may enter into contracts, as prescribed by by-laws of the association, to affiliate with a body of accountants incorporated by an act of the Parliament of Canada, or a legislature of a province, for the mutual benefit of its members, and the establishment of uniform qualifications or examinations.

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Board of governors

9. (1) The affairs and business of the association shall be managed and controlled by a board of governors consisting of not less than 8 members and not more than 15 members, of whom 3 members shall be appointed under subsection (2).

(2) The members of the board appointed by the association shall be elected by the members of the association at a meeting of the association.

(3) The Lieutenant-Governor in Council shall appoint to the board 3 persons who are not members of the association but who are resident in the province and suitable to represent the point of view of those who may need or use the services of members of the association.

(4) The members of the board shall hold office for a term fixed by by-law.

(5) Where a vacancy occurs in the membership of the board the board shall appoint some other member of the association to fill the vacancy or the Lieutenant-Governor in Council shall appoint some other person under subsection (2) to fill the vacancy.

(6) The board shall elect from its members a president, a vice-president, a secretary and a treasurer.

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

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Objects and powers

11. (1) The objects and powers of the association shall be carried out and exercised under by-laws passed by the board.

(2) The objects and powers of the association shall include

(a) the prescribing of a curriculum and the courses of studies to be pursued by students and the subjects upon which students shall be examined and the prescribing of the nature and extent of practical experience in accountancy that must be possessed by students and other candidates for admission as members;

(b) the appointment of examiners for the purpose of ascertaining and reporting upon the qualifications of students and other candidates for admission as members and the defining of duties and fixing of the remuneration of the examiners;

(c) the granting of certificates to students, and to other candidates for admission as members, who have successfully passed the examinations and satisfied the practical experience requirements in accountancy;

(d) the regulating and governing of the conduct of its members in the practice of their business or profession, including the suspension or expulsion of a member for misconduct or violation of this Act, the by-laws or code of ethics of the association;

(e) the fixing of the examination fees to be paid by candidates and the annual fees to be paid by students and members;

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

(g) those objects and powers generally for the carrying out of the purpose of this Act.

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12. A person 19 years of age or over who is resident in the province and who has successfully completed the course of studies and met the other requirements that may be prescribed by the board shall have the right to take the examination relating to the course of studies.

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13. The following persons shall be admitted to membership

(a) students and candidates who have passed the prescribed examinations and have met the additional requirement that may be prescribed by the board; and

(b) members 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 have complied with the other conditions of membership that are set out in the by-laws of the association.

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Use of certain designations

14. (1) A member of the association has the right to use the designation "Certified General Accountant", and may use after his or her name the initials "C.G.A.", indicating that the person is a "Certified General Accountant".

(2) A member of the association may use the designation "Fellow of the Certified General Accountants" or the initials "F.C.G.A." upon being authorized to do so in accordance with the by-laws of the association.

(3) Unless a person is a member in good standing of the association and is so registered he or she shall not take, use or display either of the designations "Certified General Accountant" or "Fellow of the Certified General Accountants" or the initials "C.G.A." or "F.C.G.A.", alone or in combination with another word, name, title, initial or description, or imply, suggest, or hold out that the person is a Certified General Accountant.

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15. (1) The secretary shall keep a register in which shall be entered in alphabetical order the names of all members in good standing.

(2) Those members only whose names are entered in the register shall be entitled to the privileges of membership.

(3) The register shall be open to inspection.

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Surplus funds

16. Surplus funds derived from carrying on the affairs and business of the association shall be devoted and applied solely in promoting and carrying out its objects and purposes, and shall not be divided among its members.

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17. The secretary and the treasurer may be paid the remuneration that may be fixed by the board.

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Disciplinary action

18. (1) A member of the association may not be suspended, expelled or otherwise disciplined by the board unless there is first served on the member a notice of the alleged misconduct or violation and the member concerned is given the opportunity of being heard and being represented by counsel.

(2) A member of the association aggrieved by the disciplinary action taken against him or her by the board may, within 1 month from the date on which notice of the disciplinary action was served appeal to a judge of the Trial Division against that action.

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Protection from liability

19. A member or officer of the board or disciplinary body or committee or the association is not personally liable for loss or damage suffered by a person by reason only of anything done or omitted to be done in good faith by that member or officer in the execution of his or her office or under, or in the exercise of, the powers given to the board, disciplinary body, committee or the association or to a member or officer.

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Funds of association

20. Where a person stops being a member of the association, neither the person nor his or her representative shall have an interest in or claim against the funds and property of the association, because of having been a member of the association.

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No interference

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

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22. (1) In this section "public accountant" means public accountant as defined in paragraph 2(d) of the Public Accountancy Act.

(2) A person shall not, unless licensed under the Public Accountancy Act

(a) take or use the name or title of public accountant;

(b) practise as a public accountant;

(c) hold himself or herself out as being licensed as a public accountant; or

(d) use a designation or initials indicating or implying that the person is licensed as a public accountant.

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