Chartered Professional Accountants Act
Consolidated act- Citation
- S.N.W.T. 2018, c.13
- Source
- Unofficial consolidation PDF (justice.gov.nt.ca)
This is an unofficial reading copy parsed from the Department of Justice consolidation PDF above — itself an office consolidation, not an official statement of the law. The authoritative text is in the Revised Statutes of the Northwest Territories, 1988 and the annual Statutes volumes.
- s.19 amended by Miscellaneous Statute Law Amendment Act, 2022
- s.98 amended by R.S.N.W.T. 1988, c.C-1, is repealed
- s.99 amended by R.S.N.W.T. 1988, c.I-3, is repealed
- s.100 amended by R.S.N.W.T. 1988, c.S-12, is repealed
- s.4 Interpretation Act
- s.86 Certified General Accountants’ Association Act
- s.86 Institute of Chartered Accountants Act
- s.90 Certified General Accountants’ Association Act
- s.90 Institute of Chartered Accountants Act
- s.90 Society of Management Accountants Act
- s.91 Charter Communities Act
- s.92 Cities, Towns and Villages Act
- s.93 Hamlets Act
- s.94 Northern Employee Benefits Services Pension Plan Act
- s.95 Northwest Territories Power Corporation Act
- s.96 Tłı̨chǫ Community Government Act
- s.97 Union of Northern Workers Act
- s.98 Certified General Accountants’ Association Act
- s.99 Institute of Chartered Accountants Act
- s.100 Society of Management Accountants Act
- Acts
- Charter Communities Act, s.108
- Cities, Towns and Villages Act, s.104
- Hamlets Act, s.106
- Northern Employee Benefits Services Pension Plan Act, s.26
- Northwest Territories Indigenous-Led Conservation Fund Establishment Act, s.9
- Tlicho Community Government Act, s.100
- Union of Northern Workers Act, s.12
WHEREAS it is desirable, in the interests of the public, to establish the Organization of Chartered Professional Accountants of the Northwest Territories and Nunavut (CPA NWT/NU) as a body corporate for the purpose of advancing and maintaining the standard of professional accounting and auditing carried on in the Northwest Territories, for governing and regulating members offering services as accountants and auditors and providing for the interests of the public and the profession;
The Commissioner of the Northwest Territories, by and with the advice and consent of the Legislative Assembly, enacts as follows:
INTERPRETATION
Definitions
1.(1) In this Act,
"Board" means the governing body of the CPA NWT/NU described in section 6; (conseil)
"bylaws" means bylaws of the CPA NWT/NU made under subsection 10(1); (règlements administratifs)
"CPA NWT/NU" means the Organization of Chartered Professional Accountants of the Northwest Territories and Nunavut established by subsection 2(1) and operating as CPA NWT/NU; (CPA TNO/NU)
"director" means a director of the Board, either elected or appointed under section 6; (administrateur)
"Discipline Committee" means the Discipline Committee referred to in subsection 50(1); (comité de discipline)
"elected director" means a director elected under subsection 6(4); (administrateur élu)
"lay director" means a director appointed under subsection 6(8) or (9); (administrateur non professionnel)
"licence" means a licence to engage in the public practice of the profession; (licence)
"member" means a person admitted as a member of the CPA NWT/NU under subsection 20(4); (membre) "Practice Review Committee" means the Practice Review Committee referred to in subsection 31(1); (comité d’inspection professionnelle)
"profession" means the professional accounting profession as determined by the CPA NWT/NU; (profession)
"professional accounting firm" includes a professional corporation, a limited liability partnership and a sole proprietorship engaged in the public practice of professional accounting; (cabinet d’expert-comptable)
"public practice" means the public practice of the profession as described in section 14; (exercice public)
"Registrar" means the Registrar appointed under subsection 16(1). (registraire)
(2) A reference in this Act to the Supreme Court and the Rules of the Supreme Court shall, in the appropriate circumstances and with such modifications as the circumstances require, be read as a reference to the Nunavut Court of Justice and the Rules of the Nunavut Court of Justice.
PART 1
GOVERNANCE
Chartered Professional Accountants of the
Northwest Territories and Nunavut
Organization established
2.(1) The Organization of Chartered Professional Accountants of the Northwest Territories and Nunavut is established as a corporation.
(2) The Organization may operate under the name Chartered Professional Accountants of the Northwest Territories and Nunavut or CPA NWT/NU.
(3) The CPA NWT/NU shall be affiliated with Chartered Professional Accountants of Canada (CPA Canada), the national association.
Objects of CPA NWT/NU
3.The objects of the CPA NWT/NU are
(a) to regulate the profession and to govern its members in accordance with this Act and the bylaws;
(b) to establish, maintain and increase the knowledge, skill, proficiency, care and professional ethics of its members;
(c) to assure and inform the public of the knowledge, skill, proficiency and competency of members in the practice of the profession; and
(d) to serve and protect the public interest by providing a standard of qualification and competency for its members.
Powers of CPA NWT/NU
4.The CPA NWT/NU, in addition to the powers vested in a corporation by the Interpretation Act, has the power
(a) to acquire, hold and use real and personal property for the purposes of the CPA NWT/NU, and to sell, lease or otherwise dispose of that property;
(b) to borrow money for the purposes of the CPA NWT/NU, and to mortgage or charge the property of the CPA NWT/NU or its sources of funds as security for money borrowed;
(c) to invest the funds of the CPA NWT/NU in investments that are considered appropriate;
(d) to employ persons, including members, in pursuit of the objects of the CPA NWT/NU, and determine the duties and responsibilities of those employees and fix the remuneration of those employees;
(e) to establish educational programs for members and, for that purpose, to make agreements with the Government of the Northwest Territories, or the government of a province or another territory or with any university, college, or school in the Northwest Territories or a province or another territory, or with any incorporated association of accountants;
(f) to make agreements with any incorporated association of accountants on any matters affecting the administration of the CPA NWT/NU and the training, education, qualifications and discipline of members;
(g) to establish and administer a benevolent fund for the benefit of members or former members or the dependants of deceased members, and for that purpose, to make and receive contributions and donations;
(h) to establish and administer an education fund for the benefit of families of members, and for that purpose, to make and receive contributions and donations;
(i) to contract or arrange for insurance for the benefit of members and the dependants of deceased members;
(j) to provide such materials and services to members of the CPA NWT/NU as the Board considers appropriate;
(k) to take such action and incur such expenses as the Board considers appropriate for the promotion, protection, interests or welfare of the CPA NWT/NU; and
(l) to do all those things that are incidental to the exercise of the powers set out in paragraphs (a) to (k).
Head office
5.The head office of the CPA NWT/NU is to be located in the City of Yellowknife or at another place in the Northwest Territories or Nunavut as may be decided by the Board.
Board
Board
6.(1) The CPA NWT/NU shall be governed by a Board of directors, and the Board may exercise the powers of the CPA NWT/NU in the name and on behalf of the CPA NWT/NU.
(2) The Board is composed of
(a) eight elected directors or such other number as may be provided in the bylaws; and
(b) two lay directors.
(3) Only a member resident in the Northwest Territories or Nunavut is eligible to be elected as an elected director, and only a person resident in the Northwest Territories or Nunavut is eligible to be appointed as a lay director.
(4) The elected directors shall be elected by the CPA NWT/NU at its annual general meeting in accordance with the bylaws.
(5) The qualification of the elected directors of the Board, the procedure for their election, their respective terms of office, their eligibility for reappointment, their remuneration and the procedures for filling vacancies on the Board, shall be established and governed by the bylaws.
(6) There must be, as far as is practicable, an equal number of elected directors from members resident in the Northwest Territories and Nunavut.
(7) An elected director must remain a member in good standing of the CPA NWT/NU and accordingly
(a) if the membership and if applicable, licence of an elected director is suspended, the director's term of office is suspended for the duration of the suspension; and
(b) if the membership and if applicable, licence of an elected director is cancelled, the director ceases to hold office on the day the cancellation takes effect.
(8) One lay director who is neither a member, nor eligible to be a member of the CPA NWT/NU, shall be appointed by the Commissioner of the Northwest Territories, on the recommendation of the Minister, to represent the public of the Northwest Territories.
(9) One lay director, who is neither a member, nor eligible to be a member of the CPA NWT/NU, shall be appointed by the Commissioner of the Northwest Territories on the recommendation of the Minister and on the nomination of the Minister of the Government of Nunavut responsible for the Chartered Professional Accountants Act (Nunavut), to represent the public of Nunavut.
(10) A lay director
(a) holds office for a term not exceeding three years, except that if his or her term of appointment has expired, the director continues to hold office until he or she is reappointed, or until a new director is appointed to replace him or her;
(b) is eligible to be reappointed, but may not hold office for more than two consecutive terms; and
(c) ceases to hold office as a director if he or she ceases to be resident of the Northwest Territories or Nunavut, whichever is applicable.
(11) An elected director may resign by giving written notice to the Board, and a lay director may resign by giving written notice to the Minister responsible for the administration of this Act, whichever is applicable, and the resignation takes effect on the later of
(a) the date the notice of resignation is received by the Board, or the Minister, whichever is applicable; and
(b) the date specified in the notice of resignation.
(12) A vacancy in the membership of the Board does not impair the capacity of the remaining directors to act.
Officers
7.The Board may, in accordance with the bylaws, select directors to serve as officers.
Committees
8.(1) The Board shall establish a Discipline Committee, a Practice Review Committee and any other committee that may be provided for in the bylaws and may establish any other committee it considers necessary.
(2) Subject to this Act and the bylaws, the Board shall appoint members to the committees established under subsection (1).
(3) Subject to this Act and the bylaws, the Board may, on any terms or conditions that the Board considers appropriate, delegate any of its powers or duties to a committee, except the power to make resolutions or bylaws.
(4) Subject to this Act and the bylaws, a committee may establish its own procedures.
Resolutions and Bylaws
Resolutions
9.(1) The Board shall, in accordance with the bylaws, pass a resolution in order to exercise a power, duty or function.
(2) A resolution made under subsection (1) may provide that a power may be exercised on a specified occasion, or from time to time.
(3) In the event of a conflict or inconsistency between a bylaw and a resolution, the bylaw prevails, except for a resolution to amend a bylaw.
Bylaws
10.(1) The Board may make bylaws to carry out the objects of the CPA NWT/NU.
(2) Without limiting the Board’s power under subsection (1), the Board may make administrative bylaws respecting the following:
(a) prescribing the seal of the CPA NWT/NU;
(b) providing for the execution of documents by the CPA NWT/NU;
(c) respecting the banking and financial dealings of the CPA NWT/NU;
(d) fixing the fiscal year of the CPA NWT/NU and providing for the audit of the accounts and transactions of the CPA NWT/NU;
(e) respecting the management of the property of the CPA NWT/NU;
(f) prescribing the number of elected directors;
(g) governing the procedures for the election of elected directors, including the qualifications of candidates and directors;
(h) prescribing the terms of office of elected directors, and their eligibility for reappointment;
(i) governing the procedures for filling vacancies on the Board;
(j) fixing the remuneration and reimbursement for expenses of directors and members of committees of the Board;
(k) governing the organization, functions and procedures of the Board;
(l) governing the holding and procedures of meetings of the Board, including quorum and procedures for passing resolutions;
(m) establishing the officers of the CPA NWT/NU and governing the procedure for the appointment or removal of those officers;
(n) establishing any committees that the Board considers necessary, governing the procedure for the appointment or removal of members of those committees, respecting the delegation of powers or duties of the Board to those committees, governing the functions of those committees and establishing procedures for the operation of those committees;
(o) prescribing the duties of directors and members of committees of the Board, of the Registrar and of the officers and employees of the CPA NWT/NU;
(p) governing the holding of and procedures to be followed at annual and special general meetings of the CPA NWT/NU;
(q) prescribing the minimum number of members required to demand a special meeting of the CPA NWT/NU;
(r) respecting the register of members of the profession, including the division of that register into classes or categories and the information to be recorded, and authorizing the Board to make additional rules respecting the register;
(s) prescribing the date for the expiry of memberships;
(t) respecting fees payable to the CPA NWT/NU, the times of payment and penalties for late payment, including authorizing the Board to make rules respecting fees;
(u) providing for the receipt, management and investment of contributions, donations or bequests to the CPA NWT/NU;
(v) establishing and governing scholarships, bursaries and prizes;
(w) regulating joint participation by the CPA NWT/NU with any educational institution or any person, group, association or organization having goals or objectives similar to those of the CPA NWT/NU;
(x) governing the retention and destruction of information and documents in the possession of the CPA NWT/NU, the Board, any committee or any officer obtained, prepared or maintained for the purposes of this Act or the bylaws;
(y) providing for any other thing that is necessary for the effective administration of the CPA NWT/NU.
(3) Without limiting the Board’s power under subsection (1), the Board may make regulatory bylaws respecting the following:
(a) establishing classes or categories of members in the CPA NWT/NU and prescribing the obligations, rights and privileges of each class or category;
(b) establishing categories of membership and prescribing the admission and other requirements for each category and the practising rights and privileges associated with each category;
(c) respecting
(i) the procedures for the admission of members, and issuance of licences to members,
(ii) the imposition of conditions on members’ memberships or licences, and
(iii) the authorization of the Board to make rules respecting the matters referred to in subparagraphs (i) and (ii);
(d) establishing or approving the examinations and practical experience required to be successfully completed for the purposes of admission to membership under this Act;
(e) respecting the evidence, information or other supporting material, including evidence of good character, required to be provided for the purposes of admission to membership under this Act;
(f) governing
(i) continuing competency requirements and the participation of members in those requirements,
(ii) the recording by members of compliance with those requirements, and
(iii) other requirements for the purposes of renewal of members’ memberships under this Act;
(g) setting out requirements for the maintenance of members’ memberships;
(h) respecting applications for the renewal of members’ memberships after the date of expiry;
(i) respecting the professional liability insurance that a member is required to maintain, and authorizing the Board to make rules respecting such insurance;
(j) setting standards of competency and proficiency for members;
(k) setting standards regarding the manner and method of members’ practice;
(l) governing members whose membership or licence is subject to conditions;
(m) governing the suspension, cancellation, and reinstatement of members’ memberships or licences;
(n) establishing or approving re-entry educational programs and examinations and prescribing the circumstances under which those requirements are required to be successfully completed;
(o) governing the conduct of practice reviews, including exempting classes or categories of members from being reviewed;
(p) defining "unprofessional conduct";
(q) establishing procedures for
(i) the review, investigation and disposition of complaints alleging that a member is guilty of unprofessional conduct,
(ii) the resolution of those complaints to the mutual satisfaction of the complainant and the respondent, as those terms are defined in subsection 36(1), and
(iii) hearings into those complaints by the Discipline Committee;
(r) governing the appointment of an investigator by the Registrar;
(s) governing the manner of making publicly available the decisions of the Discipline Committee, the Board or a Court which contain a finding of unprofessional conduct;
(t) governing the use by members of designations and initials reserved to members under this Act;
(u) respecting the review by the CPA NWT/NU of the administration of assets held in trust by members;
(v) regulating advertising by members;
(w) defining activities that constitute a conflict of interest and prohibiting members from participating in those activities;
(x) governing information and documents relevant to the objects of the CPA NWT/NU that members must submit to the CPA NWT/NU and prescribing the requirements and timing of those submissions;
(y) governing the disclosure of confidential information obtained, prepared or maintained for the purposes of this Act or the bylaws;
(z) governing members’ resignation from the CPA NWT/NU;
(z.1) prescribing any other matters considered necessary for carrying out effectively the intent and purpose of this Act.
(4) A bylaw, including the amendment and revocation of a bylaw, requires the approval of at least two-thirds of the directors in order to be made.
(5) Within 60 days after a bylaw is made, the Registrar shall cause notice of the bylaw to be sent to each member of the CPA NWT/NU.
(6) A bylaw is not invalid only by reason of a failure to comply with subsection (5).
(7) A bylaw, including the amendment and revocation of a bylaw, made by the Board under subsection (4) must be ratified by a simple majority of the members attending the next scheduled annual general meeting, or a special general meeting of the CPA NWT/NU, and any bylaw that is not so ratified ceases to have effect on the date of that general meeting.
Meetings
Annual general meeting
11.(1) An annual general meeting of the CPA NWT/NU shall be held at the time and place directed by the Board in accordance with the bylaws.
(2) At least 10 days before the annual general meeting, the Registrar shall cause notice of the meeting to be sent to each member of the CPA NWT/NU.
(3) A special general meeting may be called
(a) on the resolution of the Board;
(b) on the request of a minimum number of members specified in the bylaws; or
(c) when required by the bylaws.
(4) A resolution under paragraph (3)(a) or a request under paragraph (3)(b) must set out the business to be discussed at the special general meeting.
(5) Within 60 days after receiving a resolution or request made under subsection (3), the Registrar shall set a time and place for the special general meeting and shall, at least 10 days before the special general meeting, cause notice of the special general meeting and the business to be transacted at that meeting to be sent to each member of the CPA NWT/NU.
(6) An annual general meeting or special general meeting shall be conducted in accordance with the bylaws.
Financial Affairs
Inspection of books and records
12.The Board shall ensure that the financial books, accounts and records of the CPA NWT/NU are available for inspection by any member at every annual general meeting or at any other time on reasonable notice.
Auditors
13.(1) One or more auditors shall be elected or appointed annually at the annual general meeting.
(2) Any member, other than a director, is eligible for election or appointment as an auditor.
(3) In the event of a vacancy occurring in the office of the auditor, the Board may fill the vacancy from among members other than directors.
(4) The auditors shall audit the books, accounts and records of the CPA NWT/NU and shall submit to the annual general meeting a written report on them together with any recommendations.
PART 2
PUBLIC PRACTICE
Public practice of the profession
14.The public practice of the profession comprises one or more of the following services:
(a) performing an audit engagement and issuing an auditor’s report in accordance with the standards of professional practice published by Chartered Professional Accountants of Canada (CPA Canada), as amended from time to time, or an audit engagement or a report purporting to be performed or issued, as the case may be, in accordance with those standards;
(b) performing any other assurance engagement and issuing an assurance report in accordance with the standards of professional practice published by Chartered Professional Accountants of Canada (CPA Canada), as amended from time to time, or an assurance engagement or a report purporting to be performed or issued, as the case may be, in accordance with those standards;
(c) issuing any form of certification, declaration or opinion with respect to information related to a financial statement or any part of a financial statement, on the application of
(i) financial reporting standards published by Chartered Professional Accountants of Canada (CPA Canada), as amended from time to time, or
(ii) specified auditing procedures in accordance with standards published by Chartered Professional Accountants of Canada (CPA Canada), as amended from time to time;
(d) performing a compilation engagement as defined in the CPA Canada Handbook issued by Chartered Professional Accountants of Canada (CPA Canada), as amended from time to time, provided that
(i) the compilation engagement is accompanied by a "notice to reader communication" as required under the compilation engagement provisions of the CPA Canada Handbook, and
(ii) a third party is relying on the financial information that is the subject of the compilation engagement.
Prohibited practice
15.(1) No person other than a member, acting in accordance with the member’s licence, shall engage in the public practice of the profession.
(2) Subsection (1) does not apply
(a) subject to the bylaws, to a student member under the direct supervision and control of a member;
(b) to an employee in relation to services provided to his or her employer or in his or her capacity as an employee of an employer that is not a professional accounting firm;
(c) to a person providing advice based directly on a declaration, certification or opinion of a member;
(d) to a person performing a service for academic research or teaching purposes and not for the purpose of providing advice to a particular person; or
(e) to a person acting under the authority of any other Act.
(3) No person other than a member shall
(a) use or display
(i) the designation "chartered professional accountant" or the initials "CPA", or if applicable, the designation "Fellow Chartered Professional Accountant" or the initials "FCPA", or
(ii) any of the following designations, initials, names, or titles: "accredited public accountant", "certified accountant", "certified public accountant", "general accountant", "professional accountant", "registered industrial accountant" or the initials "AAPA", "ACA", "APA", "FAPA" or "RIA";
(b) use any designation, initial, name, title or description similar to one referred to in paragraph (a), or use any other word or designation, abbreviated or otherwise, to imply that the person is a professional accountant of any type or is entitled to engage in the public practice of the profession; or
(c) in any other manner, hold himself or herself out as, or imply or represent that the person is a professional accountant of any type or is entitled to engage in the public practice of the profession.
(4) No person shall knowingly employ or engage a person, other than a member, to provide the services described in section 14.
(5) The Supreme Court may, on the application of the CPA NWT/NU, grant an injunction restraining a person who contravenes subsection (1) or (3) from further contravention of that subsection.
PART 3
MEMBERSHIP
Registrar and Register
Registrar
16.(1) The Board shall appoint a Registrar.
(2) The Registrar shall
(a) receive applications for admission to, and renewal of membership under this Act and ensure they are properly considered;
(b) maintain a register of members of the profession;
(c) receive complaints against members and ensure that those complaints are addressed in accordance with this Act; and
(d) perform other duties assigned by this Act, the bylaws and the Board.
Register
17.(1) The Registrar shall, in the register of members of the profession, record the following information in respect of each member:
(a) the person’s full name;
(b) the business address of the person’s practice;
(c) the class of membership of the person, and if applicable, the licence issued to the person;
(d) the date of the person’s registration;
(e) where applicable, information about any conditions to which the person’s membership and if applicable, licence, is subject;
(f) where applicable, information about the suspension, cancellation or reinstatement of the person’s membership and if applicable, licence;
(g) where applicable, information about any order made by the Discipline Committee or the Board;
(h) any other information set out in the bylaws.
(2) The Registrar may, in accordance with the bylaws, divide the register into classes or categories.
(3) The register may, on reasonable notice to the Registrar, be inspected by members of the public.
Certificate of standing
18.(1) The Registrar shall, on the request of a member and on payment of the fee fixed in the bylaws, issue a certificate of standing in respect of the member.
(2) A certificate of standing shall, as of the date of the request,
(a) summarize the information regarding the member contained in the register; and
(b) where applicable, state any information in respect of any complaint against the member that the Registrar considers appropriate.
Admission to Membership
Eligibility requirements
19.(1) Subject to subsection (2), a person is eligible to be admitted as a member of the CPA NWT/NU if the person
(a) is
(i) authorized to practise, without restriction, as a chartered professional accountant in another Canadian jurisdiction, and
(ii) in good standing with the organization or body governing the profession in that other Canadian jurisdiction; or
(b) has
(i) passed the examination set out in the bylaws, and
(ii) completed the practical experience requirements set out in the bylaws.
(2) A person is not eligible to be admitted as a member of the CPA NWT/NU if the person is an undischarged bankrupt. SNWT 2023,c.7,s.6.
Application for membership
20.(1) A person may apply to the Registrar for admission as a member of the CPA NWT/NU and, if applicable, for the issuance of a licence.
(2) An application under subsection (1) must
(a) be in a form approved by and made in a manner approved by the Board;
(b) include the following:
(i) evidence satisfactory to the Board that the applicant is eligible to be admitted,
(ii) evidence satisfactory to the Board of the applicant’s identity,
(iii) subject to the bylaws, evidence satisfactory to the Board of the applicant’s good character,
(iv) if applicable, proof of professional liability insurance, issued by a company authorized to carry on business in Canada, in the minimum amount considered satisfactory by the Board,
(v) information about any investigation, proceeding or adverse finding in respect of the conduct or competence of the applicant related to the applicant’s practice of the profession in a province, another territory or other jurisdiction,
(vi) a statement by the applicant authorizing the Registrar, or a person designated by the Registrar, to make inquiries of any person, government or body with respect to the evidence or information provided by the applicant in the application form or supporting material, and authorizing any person to whom inquiries are made to provide the information requested,
(vii) any other evidence, information or supporting material set out in the bylaws or requested by the Board; and
(c) be accompanied by the fee fixed in the bylaws.
(3) The Board, on being satisfied that it is warranted in the circumstances, may exempt an applicant from complying with an application or eligibility requirement.
(4) The Board, on being satisfied that the applicant has complied with the application requirements and meets the eligibility requirements, shall direct the Registrar
(a) to admit the applicant as a member and to register the applicant in the register; and
(b) if applicable, to issue a licence to the applicant.
(5) If the Board is satisfied that it is appropriate in the circumstances, the Board
(a) may, in accordance with the bylaws, impose conditions on an applicant’s membership and if applicable, licence; and
(b) after doing so, shall give the applicant written notice of and reasons for the conditions, and written notice of the right to appeal under section 29.
(6) If the Board is not satisfied that the application requirements and eligibility requirements are met, the Board shall
(a) deny the application for membership; and
(b) give the applicant written notice of and reasons for the denial, and written notice of the right to appeal under section 29.
Duty to notify
21.A member shall notify the Registrar as soon as practicable, but no later than 15 days after
(a) declaring bankruptcy;
(b) being notified of the initiation of an investigation or proceeding in respect of the conduct or competence of the member related to the member’s practice of the profession in a province, another territory or other jurisdiction, and being subject to an adverse finding in that proceeding; or
(c) being convicted for an offence under the Criminal Code.
Expiry and Renewal of Membership or Licence
Expiry of membership and licence
22.A member’s membership and if applicable, licence expires on the earlier of
(a) a date fixed by the bylaws; and
(b) a date specified by the Registrar.
Eligibility for renewal
23.A member is eligible to have his or her membership and if applicable, licence renewed unless
(a) his or her previous membership and if applicable, licence
(i) is, at the time of the application, suspended, or
(ii) was cancelled; or
(b) he or she
(i) is prohibited from applying for a renewed membership and if applicable, licence,
(ii) has not satisfactorily completed the continuing competency requirements set out in the bylaws, has not maintained the record of those requirements as set out in the bylaws or has not satisfactorily completed other renewal requirements as set out in the bylaws, or
(iii) no longer meets an eligibility requirement for membership.
Application for renewal
24.(1) A member who intends to continue to engage in the practice of the profession shall, subject to the bylaws, apply annually to the Registrar for renewal of the member’s membership and if applicable, licence.
(2) An application for renewal must
(a) be made on or before the date of expiry of the applicant’s membership and if applicable, licence;
(b) be made in a form approved by the Board;
(c) include the following:
(i) evidence satisfactory to the Board that the applicant is eligible to have his or her membership and if applicable, licence renewed,
(ii) information about any investigation, proceeding or adverse finding in respect of the conduct or competence of the applicant related to the applicant’s practice of the profession in a province, another territory or other jurisdiction,
(iii) any other evidence, information or supporting material set out in the bylaws or requested by the Board; and
(d) be accompanied by the fee fixed in the bylaws.
(3) Notwithstanding paragraph (2)(a), the Registrar may, in accordance with the bylaws, allow the applicant, on payment of the late fee fixed in the bylaws, to apply for renewal of his or her membership and if applicable, licence after the date of expiry, if the Registrar is satisfied that there is a reasonable explanation for the delay in submitting the application for renewal.
(4) The Board, on being satisfied that it is warranted in the circumstances, may exempt an applicant from complying with an application or eligibility requirement.
(5) The Registrar shall, on being satisfied that the applicant has complied with the application requirements and is eligible for renewal, renew the applicant’s membership and if applicable, licence.
(6) If the Board is satisfied that it is appropriate in the circumstances, the Board
(a) may impose conditions on an applicant’s renewed membership and if applicable, licence; and
(b) after doing so, shall give the applicant written notice of and reasons for the conditions, and written notice of the right to appeal under section 29.
(7) If the Board is not satisfied that the application requirements and eligibility requirements for renewal are met, the Board shall
(a) deny the application for renewal; and
(b) give the applicant written notice of and reasons for the denial, and written notice of the right to appeal under section 29.
Denial, Suspension or Cancellation
Grounds for denial
25.An application for membership or for the renewal of a member’s membership and if applicable, licence may be denied if the Board is satisfied that
(a) the applicant’s or member’s entitlement to practise the profession in a province, territory or other jurisdiction has been cancelled or suspended;
(b) an investigation or other proceeding in a province, another territory or other jurisdiction regarding the applicant’s or member’s entitlement to practise the profession in that jurisdiction has been commenced;
(c) the applicant or member has been convicted of an offence under this Act or an offence under the Criminal Code, the nature of which is relevant to his or her suitability to engage in the practice of the profession;
(d) the applicant or member is an undischarged bankrupt; or
(e) the denial is warranted for any other reason related to protecting the public.
Grounds for suspension
26.(1) A member’s membership and if applicable, licence may be suspended, if the Board is satisfied that
(a) any of the criteria set out in paragraphs 25(a) to (d) exist; or
(b) the suspension is warranted for any other reason related to protecting the public.
(2) The Board shall, immediately after imposing a suspension under subsection (1), give the member written notice of and reasons for the decision, and written notice of the right to appeal under section 29.
(3) A member whose membership and if applicable, licence is suspended shall not engage in the public practice of the profession until the suspension ends.
(4) The Board
(a) may, on request or on its own initiative, revoke a suspension imposed under subsection (1) and direct the Registrar to reinstate the member’s membership and if applicable, licence, if the Board is satisfied that the suspension is no longer warranted for any reason related to protecting the public; and
(b) after doing so, shall give the member written notice of the decision.
Grounds for removal from register
27.(1) A member’s name may be removed from the register for the profession and the member’s membership and if applicable, licence may be cancelled if the Registrar is satisfied that
(a) the registration and admission were made in error; or
(b) the registration and admission were made on the basis of false or misleading information.
(2) A member’s membership and if applicable, licence shall be cancelled in the following circumstances:
(a) on the request of the member;
(b) on receipt of evidence showing that the member is deceased;
(c) in accordance with an agreement reached after the filing of a complaint.
(3) If the Registrar cancels a member’s membership and if applicable, licence under paragraph (1)(b), the Registrar shall give the member written notice of and reasons for the cancellation, and written notice of the right to appeal under section 29.
Reinstatement
Application for reinstatement
28.(1) A member whose membership and if applicable, licence has been suspended or cancelled under this Act may apply to the Registrar for reinstatement of the member’s membership and if applicable, licence.
(2) An application for reinstatement under subsection (1) must
(a) be made in a form approved by the Board;
(b) include the evidence and information referred to in paragraph 20(2)(b); and
(c) be accompanied by the fee fixed in the bylaws.
(3) The Board, on being satisfied that it is warranted in the circumstances, may exempt an applicant from complying with an application or eligibility requirement.
(4) An application under subsection (1) may not be made
(a) in the case of a suspension for a specified period, before the expiry of that period;
(b) in the case of a suspension where conditions accompanying the suspension were imposed, before the member has complied with those conditions;
(c) in the case of a cancellation where the member was prohibited from reapplying for membership and if applicable, a licence for a fixed period, before the expiry of that period;
(d) in the case of a cancellation where the member was prohibited from reapplying for membership and if applicable, a licence until specified requirements had been met, before the member has complied with those requirements; or
(e) in the case of a cancellation where neither paragraph (c) nor (d) applies, before four years or such other period as may be provided in the bylaws after the day on which the membership and if applicable, licence was cancelled.
(5) In the case of a suspension, the Registrar shall reinstate the member’s membership and if applicable, licence, if the Registrar is satisfied that the conditions accompanying the suspension have been complied with, that the application requirements have been complied with and that the member continues to meet the eligibility requirements.
(6) In the case of a cancellation, the Registrar shall register the member, reinstate the member’s membership and if applicable, issue a licence to the member, if the Registrar is satisfied that the requirements prohibiting the member from reapplying for membership and if applicable, a licence have been met, that the application requirements have been complied with and that the member continues to meet the eligibility requirements.
(7) If the Registrar is not satisfied that the conditions accompanying the suspension have been complied with or that the requirements prohibiting the member from reapplying for membership and if applicable, a licence have been met, the Registrar shall
(a) deny the application for reinstatement; and
(b) give the member written notice of and reasons for the denial.
Appeal
Appeal of denial, conditions or suspension
29.(1) Any of the following persons aggrieved by a decision of the Board or the Registrar may, within 30 days after receiving written reasons for the decision, appeal the decision to the Supreme Court in accordance with Part 44 of the Rules of the Supreme Court:
(a) a person whose application for membership is denied;
(b) a member whose application for the renewal of his or her membership and if applicable, licence is denied;
(c) a member whose name was removed from the register and whose membership and if applicable, licence was cancelled on the basis of false or misleading information;
(d) a member whose membership and if applicable, licence is subject to the imposition of conditions;
(e) a member whose membership and if applicable, licence is suspended.
(2) On hearing an appeal, the Supreme Court may
(a) confirm the decision of the Board or the Registrar and dismiss the appeal;
(b) in the case where the Court finds that a denial was unreasonable,
(i) refer the matter back to the Board for further consideration in accordance with any direction of the Court, or
(ii) require the Registrar to register the person, admit the person to membership, and if applicable, issue a licence to the person, or to renew a member’s membership and if applicable, licence;
(c) in the case where the Court finds that the imposition of conditions or the suspension was unreasonable,
(i) refer the matter back to the Board or the Registrar for further consideration in accordance with any direction of the Court, or
(ii) require the Board to reverse the imposition of any or all of the conditions or the suspension; or
(d) in the case where the Court finds that the cancellation of a member’s membership and if applicable, licence was unreasonable,
(i) refer the matter back to the Board for further consideration in accordance with any direction of the Court, or
(ii) require the Registrar to register the member, reinstate the member’s membership and if applicable, issue a licence to the member.
(3) In making a decision under subsection (2), the Supreme Court may make any further order it considers appropriate in the circumstances.
(4) The Supreme Court may make any order as to costs that it considers appropriate.
(5) There is no appeal from the decision of the Supreme Court.
Rules of professional conduct
30.(1) The Board may make or adopt rules of professional conduct for members, including
(a) ethical and professional standards of conduct;
(b) rules regulating the maintenance and administration of trust funds;
(c) rules respecting the professional names, titles or designations that members may use; and
(d) rules respecting the organization and conduct of members’ practice, including restrictions on practice arrangements and practice associations.
(2) The Board shall make publicly available the rules of professional conduct and any requirements, standards, codes of conduct or rules referred to in subsection (3).
(3) A rule made or adopted under subsection (1) may by reference incorporate requirements, standards and codes of conduct or rules published by another professional body or government agency, in whole or in part and with such changes as are considered necessary, as amended from time to time.
PART 5
PRACTICE REVIEW
Composition of Practice Review Committee
31.(1) The Practice Review Committee established under subsection 8(1) is composed of at least three members appointed by the Board.
(2) The mandate of the Practice Review Committee is to implement a public practice review program designed to
(a) promote high standards of public practice by members; and
(b) generally maintain and improve the competency of the profession.
(3) A member of the Discipline Committee is not eligible to be a member of the Practice Review Committee.
Duties
32.(1) The Practice Review Committee shall establish and periodically review
(a) a practice review checklist;
(b) guidelines respecting practice reviews, including the frequency for conducting practice reviews and the contents of practice review reports; and
(c) education and experience qualifications for practice reviewers.
(2) The Practice Review Committee shall appoint practice reviewers who meet the qualifications set out in paragraph (1)(c).
Practice review
33.(1) Subject to the bylaws, each member licensed to engage in public practice shall be periodically reviewed by a practice reviewer applying the guidelines referred to in paragraph 32(1)(b).
(2) In reviewing a member's public practice, a practice reviewer has the powers of an investigator under subsection 45(1), and subsections 45(2) to (4) apply, with such modifications as the circumstances require, to a practice review.
(3) At the conclusion of the review, the practice reviewer shall prepare a report and provide the report to the Practice Review Committee.
(4) The fees, costs and expenses of the practice reviewer shall be paid by the member whose public practice is the subject of the practice review.
(5) The Registrar may suspend the membership and if applicable, licence of a member who fails, within the time fixed by the Practice Review Committee, to pay the fees, costs and expenses of the practice reviewer.
(6) The fees, costs and expenses of the practice reviewer payable under this section are a debt due to the CPA NWT/NU and may be recovered by a civil action for debt.
Action
34.(1) After considering the practice review report, the Practice Review Committee may do one or more of the following:
(a) recommend practice improvements, practical experience or the engagement of a mentor;
(b) direct a follow-up practice review, on the conditions, at the time or times and for the purpose specified by the Practice Review Committee;
(c) direct the establishment and implementation of a professional development plan or a plan to maintain and improve professional standards;
(d) direct that courses, examinations, tutorials or other forms of professional development or skills training be taken;
(e) make a formal complaint of professional misconduct to the Registrar.
(2) The Practice Review Committee shall, immediately after making a recommendation under paragraph (1)(a) or a direction under paragraphs (1)(b) to (d), provide to the member
(a) a copy of the practice review report;
(b) written reasons for the Committee’s decision; and
(c) written notice of the right to appeal under subsection 35(1).
(3) The Practice Review Committee may share the practice review report, or a portion of the report, with the Registrar.
Right to appeal
35.(1) A member who is directed under paragraph 34(1)(c) or (d) to undertake specified measures may, within 30 days after receiving the Practice Review Committee's written reasons, appeal that direction to the Board.
(2) On hearing an appeal, conducted in accordance with the principles of natural justice, the Board may
(a) confirm the direction of the Practice Review Committee and dismiss the appeal; or
(b) in the case where the Board determines that the imposition of the direction was unreasonable, revoke or vary all or part of the direction of the Practice Review Committee.
(3) A decision of the Board made under subsection (2) is final and is not subject to appeal to any court.
PART 6
REVIEW OF CONDUCT
Interpretation
Definitions
36.(1) In this Part,
"complainant" means a person who makes a complaint under section 38; (plaignant)
"hearing" means a hearing into a complaint conducted by the Discipline Committee under subsection 52(1); (audience)
"respondent" means a member against whom a complaint has been made. (intimé)
(2) In this Part, "respondent" includes a person who, at the time of the complaint, is no longer registered or licensed under this Act.
(3) For the purpose of this Part, the term "unprofessional conduct" includes but is not limited to an act or omission by a member that
(a) demonstrates a lack of knowledge, skill or judgment in the carrying on of the profession;
(b) is, or is likely to be, harmful to the best interest of a client or to the public;
(c) lowers or tends to lower the reputation or standing of the profession;
(d) contravenes this Act or the bylaws;
(e) does not comply with ethical and professional standards of conduct adopted under section 30;
(f) constitutes engaging in the public practice of the profession when the member knew or ought to have known that his or her capacity to do so was impaired by a disability or condition;
(g) constitutes engaging in misrepresentation or fraud;
(h) results or resulted in a conviction for an offence under the Criminal Code, the nature of which is relevant to his or her suitability to engage in the practice of the profession;
(i) contravenes the conditions imposed on the member’s membership and if applicable, licence;
(j) constitutes failing or refusing to make a complaint under subsection 38(3);
(k) constitutes failing or refusing to cooperate during the course of an investigation under this Part;
(l) contravenes an undertaking made in the course of an agreement to resolve a complaint to the mutual satisfaction of the complainant and the respondent;
(m) contravenes a notice issued under subsection 55(2) or an order or decision made under subsection 57(2) or (3), 60(1) or (3) or 61(3) to (5); or
(n) is defined as unprofessional conduct in the bylaws.
Prohibition
Prohibition
37.A member shall not engage in unprofessional conduct.
Complaints
Making complaint
38.(1) Any person may make a complaint to the Registrar alleging that an act or omission of a member constitutes unprofessional conduct.
(2) The Registrar may, on his or her own initiative, make a complaint if he or she has reasonable grounds to believe that an act or omission of a member may constitute unprofessional conduct.
(3) A member shall make a complaint to the Registrar if that member has reason to believe that another member
(a) is unfit or incapable of carrying on the public practice of the profession; or
(b) has engaged in misrepresentation or fraud.
(4) A professional accounting firm which terminates the employment of a member on the grounds of unprofessional conduct shall report the termination to the Registrar.
(5) A complaint respecting the conduct of a respondent who, at the time of the complaint, is no longer registered under this Act may be dealt with under this Part as long as it is made within seven years after the day on which the respondent ceased to be registered.
(6) A complaint made under this section must be in writing and signed by the person making the complaint.
Notice of complaint
39.On receiving a complaint, the Registrar shall provide a copy of the complaint to the respondent.
Initial review of complaint
40.(1) The Registrar shall, within a reasonable period, review and inquire into the complaint to the extent the Registrar considers warranted.
(2) In reviewing a complaint, the Registrar may engage the services of any person whom the Registrar considers necessary.
(3) On reviewing and inquiring into the complaint, the Registrar may
(a) in accordance with the bylaws, attempt to resolve the complaint to the mutual satisfaction of the complainant and the respondent; or
(b) conduct, or appoint an investigator to conduct, an investigation of the complaint in accordance with subsection 44(1).
Dismissal of complaint
41.(1) The Registrar may, at any time before the commencement of a hearing, dismiss a complaint if the Registrar is satisfied that
(a) the complaint does not relate to conduct regulated under this Act;
(b) the complaint is trivial or vexatious; or
(c) there is insufficient evidence of unprofessional conduct to provide a reasonable basis to continue with the complaints process.
(2) On dismissing a complaint under subsection (1), the Registrar shall give the complainant and the respondent written notice of and reasons for the dismissal.
Measures to Protect the Public
Temporary conditions or suspension
42.(1) If, on reviewing a complaint, the Registrar determines that it is necessary to protect the public, the Registrar may
(a) impose conditions on the respondent’s membership and if applicable, licence; or
(b) suspend the respondent’s membership and if applicable, licence.
(2) A condition imposed under paragraph (1)(a) or a suspension imposed under paragraph (1)(b) expires on the completion of the complaints process.
(3) The Registrar shall, immediately after making a decision under subsection (1),
(a) give the complainant and the respondent written notice of and reasons for the decision; and
(b) give the respondent written notice of the right to appeal under subsection 43(1).
(4) A respondent shall comply with a decision made under subsection (1), and if applicable, shall not engage in the public practice of the profession until the suspension ends.
(5) The Registrar
(a) may vary or revoke a decision made under subsection (1) if the Registrar is satisfied that the conditions or the suspension is no longer necessary to protect the public; and
(b) after doing so, shall give the complainant and the respondent written notice of the decision.
Appeal
43.(1) A respondent whose membership and if applicable, licence is subject to the imposition of conditions or is suspended under subsection 42(1) may, within 30 days after receiving the written reasons for the decision, appeal that decision to the Board.
(2) On hearing an appeal, conducted in accordance with the principles of natural justice, the Board may
(a) confirm the decision of the Registrar and dismiss the appeal; or
(b) in the case where the Board finds that the imposition of the conditions or the suspension was unreasonable,
(i) refer the matter back to the Registrar for further consideration in accordance with a direction of the Board, or
(ii) revoke or vary all or part of the decision of the Registrar.
(3) A decision of the Board made under subsection (2) is final and is not subject to appeal to any court.
Investigations
Investigation
44.(1) The Registrar shall conduct, or may, in accordance with the bylaws, appoint an investigator to conduct, an investigation of a complaint unless that complaint was
(a) dismissed under subsection 41(1); or
(b) resolved in accordance with an agreement reached under paragraph 40(3)(a).
(2) A member of the Discipline Committee is not eligible to be appointed as an investigator.
(3) The Registrar shall give written notice to the respondent
(a) indicating that an investigation will be conducted; and
(b) identifying the investigator.
Powers on investigation
45.(1) For the purposes of investigating a complaint, an investigator may
(a) make oral or written inquiries of any person who has or may have information relevant to the complaint;
(b) demand the production for examination of documents, records and other materials in a person’s possession or under a person’s control that are or may be relevant to the complaint;
(c) make copies of a document, record or other material produced for examination; and
(d) with the approval of the Registrar, engage the services of any person, including legal counsel, whom the investigator considers necessary to assist in the exercise of a power or the performance of a duty under this Act.
(2) Every person to whom an inquiry or demand is made under paragraph (1)(a) or (b) shall, to the best of his or her ability, comply with that inquiry or demand, as the case may be.
(3) A member may not refuse, on the grounds of professional privilege or confidentiality, to respond to oral or written inquiries from an investigator, or to produce for examination a document, record or other material.
(4) An investigator shall return any document, record or other material provided under paragraph (1)(b) within a reasonable period, but in no case later than 14 days, after the completion of a hearing into the complaint.
Order requiring compliance
46.If a person fails, within a reasonable period, or refuses to respond to an inquiry or to provide a document, record or other material under subsection 45(1), the Registrar may apply to the Supreme Court for an order requiring the person to respond to the inquiry or to provide the document, record or other material.
Additional matters
47.(1) An investigator may investigate any matter, in addition to the complaint, that arises in the course of the investigation which may constitute unprofessional conduct by the respondent or by another member.
(2) On investigating an additional matter, an investigator shall
(a) provide to the Registrar, the respondent and if applicable, the other member, a summary of the additional matter under investigation;
(b) provide the respondent with an opportunity to present information in respect of the additional matter; and
(c) if applicable, provide the other member with an opportunity to present information in respect of the additional matter.
(3) For greater certainty, in this section, "another member" includes a member who, at the time of the investigation, is no longer registered or licensed under this Act, as long as the investigation occurs not more than seven years after the day on which that member ceased to be registered.
Investigation report
48.An investigator shall, within 30 days after completing an investigation, prepare a written investigation report and provide it to the Registrar.
Acting on investigation report
49.(1) On considering an investigation report, the Registrar may
(a) dismiss the complaint if satisfied that there is insufficient evidence of unprofessional conduct to provide a reasonable basis to continue with the complaints process;
(b) in accordance with the bylaws, attempt to resolve the complaint to the mutual satisfaction of the complainant and the respondent; or
(c) refer the complaint to the Discipline Committee to conduct a hearing, and in doing so, the Registrar may add further allegations to the complaint arising from the investigation.
(2) The Registrar shall give the complainant and the respondent written notice of and reasons for the decision made under subsection (1).
(3) In the case of a decision to refer a complaint to the Discipline Committee, the Registrar shall give the respondent a copy of the investigation report.
Discipline Committee
Composition of Discipline Committee
50.(1) The Discipline Committee established under subsection 8(1) is composed of at least three members appointed by the Board, including
(a) at least one person who is a member of the CPA NWT/NU;
(b) at least one lay director or some other person who is neither a member, nor eligible to be a member of the CPA NWT/NU; and
(c) if necessary, one person who is eligible to engage in the practice of the profession in a province or another territory.
(2) The Board shall designate one member of the Discipline Committee as chairperson.
(3) If a member of the Discipline Committee should not act in respect of a complaint due to a conflict of interest or in the event of another reasonable cause, the Board may appoint an alternate member.
Hearings
Scheduling hearing
51.(1) On the referral of a complaint to the Discipline Committee, the chairperson of the Discipline Committee shall
(a) schedule a hearing to be held as soon as practicable; and
(b) at least 30 days before the date of the hearing, serve the complainant, the respondent and the Registrar with a written notice of hearing setting out the time, date and place of the hearing.
(2) On request by the Registrar or the respondent, the chairperson of the Discipline Committee may, on the terms the chairperson considers appropriate, adjourn the hearing date or change the place of the hearing.
(3) If a person appointed as a member of the Discipline Committee becomes unable to continue with the conduct of a hearing, the Committee may, in the absence of that member, continue with and complete the hearing.
Full and proper hearing
52.(1) The Discipline Committee shall conduct a hearing into the complaint and may do all things necessary to provide a full and proper hearing of the complaint.
(2) Subject to this Act and the bylaws, the Discipline Committee may establish rules of procedure respecting the conduct of hearings.
(3) Hearings must be conducted in accordance with the principles of natural justice.
(4) If a respondent does not attend a hearing into a complaint against him or her, the Discipline Committee may, on proof of service of the written notice of hearing on the respondent, proceed with the hearing and take any action authorized by this Act without further notice to the respondent.
Legal assistance
53.(1) The Discipline Committee may engage, at the expense of the CPA NWT/NU, legal counsel to advise the Committee in respect of a matter.
(2) The Registrar, or his or her legal counsel, shall present the case against the respondent at a hearing.
(3) The respondent has the right to appear at a hearing, and, at his or her expense, to be represented by legal counsel and to examine and cross-examine witnesses.
(4) The complainant has the right to attend and be heard at a hearing, and, at his or her expense, to be represented by legal counsel.
Rules of evidence
54.(1) A hearing under this Part is not subject to the rules of evidence applicable to judicial proceedings and evidence may be given in any manner that the Discipline Committee considers appropriate, including by teleconference, video conference or other means of communication.
(2) A hearing under this Part must be open to the public, unless the Discipline Committee is of the opinion that
(a) the personal, financial or other interests of a person, other than the respondent, may be detrimentally affected if all or part of the hearing is held in public; and
(b) the privacy interests of the person described in paragraph (a) outweigh the public interest in the hearing being open to the public.
(3) On request by a witness whose testimony is of a confidential or personal and sensitive nature, the chairperson of the Discipline Committee may order that no person may publish the identity of the witness or any information that could disclose the identity of the witness.
Compellable witness
55.(1) The respondent and any other person whom the Discipline Committee considers may have knowledge relevant to a complaint, is a compellable witness at a hearing into that complaint.
(2) The attendance of a witness before a hearing and the production of a document, record or other material may be directed by a written notice issued by the chairperson of the Discipline Committee and served on the witness, requiring the witness
(a) to attend at the time, date and place specified; and
(b) where applicable, to produce the document, record or other material listed.
(3) The chairperson of the Discipline Committee shall
(a) in respect of a notice issued at the request of the Discipline Committee, cause the notice to be served on the witnesses; and
(b) in respect of a notice issued at the request of the Registrar or the respondent, provide the notice, without charge, to the person who requested it to facilitate service on the witnesses.
(4) A witness, other than the respondent who has been served with a notice to attend or for the production of documents, is entitled to be paid by the CPA NWT/NU the same fees as are payable to a witness in an action in the Supreme Court.
(5) A member of the Discipline Committee has the power to administer an oath or affirmation to a witness who is to give evidence before the Committee.
(6) For greater certainty, the Discipline Committee may, in accordance with the equivalent legislation in Nunavut, compel and hear the testimony of a witness in Nunavut.
(7) For the purpose of obtaining testimony of a witness who is outside the Northwest Territories and Nunavut, the Supreme Court, on ex parte application by the chairperson of the Discipline Committee, may, in accordance with the Rules of the Supreme Court, and with such modifications as the circumstances require, make an order appointing an examiner to obtain testimony of a witness.
(8) A witness at a hearing may be examined on oath or affirmation on all matters relevant to the hearing, and is not excused from answering a question on the grounds that the answer might
(a) tend to incriminate the witness;
(b) subject the witness to punishment under this Act; or
(c) tend to establish the liability of the witness
(i) in a civil proceeding, or
(ii) to a prosecution under any Act.
(9) An answer given under subsection (8) may not be used or received against the witness in any civil proceedings or in any proceedings under any other Act except in a prosecution for, or proceedings in respect of, perjury or the giving of contradictory evidence.
(10) Proceedings for civil contempt may, on application to the Supreme Court in accordance with the Rules of the Supreme Court, be brought against a witness
(a) who fails, after being served with a written notice under subsection (2),
(i) to attend a hearing of the Discipline Committee as required,
(ii) to produce a document, record or other material as required, or
(iii) to comply in any other way with the notice; or
(b) who refuses to be sworn or affirmed, or to answer any question allowed by the Discipline Committee conducting the hearing.
Decision
56.(1) The Discipline Committee shall, within 30 days after the completion of a hearing, prepare a written decision setting out
(a) the findings of fact made by the Discipline Committee;
(b) where applicable, any findings of unprofessional conduct;
(c) the reasons for the decision; and
(d) where applicable, any order made by the Discipline Committee under subsection 57(2).
(2) The chairperson of the Discipline Committee shall cause the following to be served on the respondent:
(a) a copy of the written decision;
(b) a notice of the right to request a review under subsection 59(1).
(3) The chairperson of the Discipline Committee shall cause a copy of the written decision to be provided to the complainant and the Registrar.
(4) The chairperson of the Discipline Committee shall, in accordance with the bylaws, make every decision containing a finding of unprofessional conduct publicly available, subject to ensuring the confidentiality of the portion of the record of the hearing entered during a closed portion of a hearing in accordance with subsection 54(2).
Dismissal of complaint
57.(1) The Discipline Committee shall dismiss the complaint if the Discipline Committee determines that the conduct under review at the hearing was not unprofessional conduct.
(2) The Discipline Committee may order one or more of the following actions if the Discipline Committee determines that an act or omission of a respondent constitutes unprofessional conduct:
(a) reprimand the respondent;
(b) impose any conditions on the respondent’s membership and if applicable, licence that the Discipline Committee determines are necessary to protect the public, for a fixed period or until the chairperson of the Discipline Committee or a person named in the order is satisfied that the conditions are no longer necessary;
(c) require the respondent to attend specified counselling or to undergo specified treatment;
(d) require the respondent to complete a specified course of studies or training;
(e) where practicable, require the respondent to complete a period of supervised practical experience of a type specified in the order;
(f) suspend the respondent’s membership and if applicable, licence
(i) for a fixed period,
(ii) until the respondent provides evidence satisfactory to the chairperson of the Discipline Committee or a person named in the order that the respondent has completed the specified course of studies or training, completed the specified type of supervised practical experience or otherwise met specified requirements respecting the respondent’s competence to engage in the public practice of the profession, or
(iii) until the respondent provides evidence satisfactory to the chairperson of the Discipline Committee or a person named in the order that a disability or condition has been, or is being, successfully treated, or that the disability or condition does not impair the respondent’s capacity to engage in the public practice of the profession;
(g) prohibit the respondent from applying for renewal of the member’s membership and if applicable, licence for a fixed period or until the respondent provides evidence satisfactory to the chairperson of the Discipline Committee or a person named in the order that the respondent has met specified requirements of the order;
(h) cancel the respondent’s registration and membership and if applicable, licence, and where appropriate, prohibit the respondent from applying for membership and if applicable, a licence in accordance with paragraph (g);
(i) make any other order that the Discipline Committee considers appropriate.
(3) The Discipline Committee may, in addition to the orders that may be made under subsection (2), order the respondent to pay to the CPA NWT/NU
(a) the costs of the investigation and hearing in an amount and within a time fixed by the Board;
(b) a fine not exceeding $50,000 payable, within a time fixed by the Board, to the CPA NWT/NU; or
(c) both costs and a fine.
(4) The Registrar may suspend the membership and if applicable, licence of a respondent who fails, within the time fixed in the order, to pay the costs or fine ordered under subsection (3), and the respondent’s membership and if applicable, licence shall remain suspended until full payment is made.
(5) A fine or costs ordered to be paid under this section is a debt due to the CPA NWT/NU and may be recovered by a civil action for debt.
(6) The respondent shall comply with an order made under subsection (2) and a respondent whose registration, membership and if applicable, licence is suspended or cancelled shall not engage in the public practice of the profession until the suspension ends or the respondent’s registration, membership and if applicable, licence is reinstated.
Record of hearing
58.(1) After completing a hearing, the Discipline Committee shall provide to the Registrar a record of the hearing and all exhibits entered as evidence at the hearing.
(2) The respondent may examine and obtain a copy of the record of the hearing.
(3) The Registrar shall take all reasonable steps to ensure the confidentiality of the portion of the record of the hearing entered during a closed portion of a hearing in accordance with subsection 54(2) and any portion of the written decision relating to the closed portion of the hearing.
(4) The Registrar shall take all reasonable steps to preserve the record of a hearing for a period of seven years, unless a court orders otherwise.
Review by Board
Review
59.(1) A respondent who is the subject of an order under subsection 57(2) may, within 30 days after being served with a copy of the Discipline Committee’s decision, request a review of the decision by the Board by sending to the Registrar
(a) a written request for a review; and
(b) written reasons setting out the grounds for the review.
(2) A decision of the Discipline Committee remains in effect pending a request for a review unless the Board, on request, stays all or part of the order.
(3) A member of the Board who is a member of the Discipline Committee shall not participate in the review.
(4) On receiving a request for a review, the Registrar shall provide to the Board
(a) the complaint received under section 38 and the investigation report made under section 48;
(b) the record of the hearing and all exhibits entered as evidence at the hearing; and
(c) the decision and order of the Discipline Committee.
Decision by Board
60.(1) On conducting a review, in accordance with the principles of natural justice, the Board may
(a) confirm the decision or order of the Discipline Committee;
(b) refer the matter, or any issue, back to the Discipline Committee for further consideration;
(c) vary all or part of the decision or order of the Discipline Committee; or
(d) substitute its own decision for the decision of the Discipline Committee.
(2) The Board shall, within 30 days after the completion of a review, prepare a written decision setting out the reasons for its decision.
(3) The Board may make any order as to costs that it considers appropriate.
(4) The Board shall cause the following to be served on the respondent:
(a) a copy of the written decision;
(b) a notice of the right to appeal under subsection 61(1).
(5) The Board shall cause a copy of the written decision to be provided to the complainant and the Registrar.
(6) The respondent shall comply with the decision of the Board, and subsections 57(4) to (6) apply, with such modifications as the circumstances require, to a decision of the Board.
(7) The Board shall, in accordance with the bylaws, make every decision containing a finding of unprofessional conduct publicly available.
Appeal to Court
Appeal
61.(1) A respondent who is the subject of an order under subsection 60(1) may, within 30 days after being served with a copy of the Board’s written decision, appeal the decision to the Supreme Court in accordance with Part 44 of the Rules of the Supreme Court.
(2) A decision or order of the Board remains in effect pending an appeal unless the Supreme Court, on application, stays all or part of the decision or order.
(3) On hearing an appeal, the Supreme Court may
(a) make any finding of fact that it considers should have been made by the Discipline Committee;
(b) confirm the decision or order of the Discipline Committee or Board;
(c) refer the matter, or any issue, back to the Discipline Committee for further consideration in accordance with any direction of the Court;
(d) vary or revoke all or part of the decision or order by the Discipline Committee or Board; or
(e) substitute its own decision for the decision of the Discipline Committee or Board.
(4) In making an order under subsection (3), the Supreme Court may make any further order it considers warranted in the circumstances.
(5) The Supreme Court may make any order as to costs that it considers appropriate.
(6) There is no appeal from the decision of the Supreme Court.
(7) The respondent shall comply with the decision of the Court, and subsections 57(4) to (6) apply, with such modifications as the circumstances require, to a decision of the Court.
(8) The Board shall, in accordance with the bylaws, make every Court decision containing a finding of unprofessional conduct publicly available.
PART 7
CUSTODIANSHIP
Definition: "member"
62.In this Part, "member" includes a person who is no longer registered or, if applicable, licensed under this Act.
Application for custodial order
63.(1) The CPA NWT/NU may apply to the Supreme Court for an order appointing a person as custodian of the property or practice of a member for the purpose of providing for the temporary management, winding up or sale of that practice under the circumstances referred to in subsection (2).
(2) The Court may appoint a custodian of the property or practice of a member if the Court is satisfied that
(a) the member consents to the appointment;
(b) the member’s membership or registration is suspended or has been cancelled;
(c) the member is deceased;
(d) the member has become mentally or physically incapacitated or for some other reason is unable to carry on the practice of the profession; or
(e) the member has absconded or is otherwise improperly absent from the practice or has neglected the practice.
(3) An application for a custodial order may be made without notice to the member or on such notice as the Court directs.
(4) The Court may appoint the following as a custodian:
(a) the CPA NWT/NU;
(b) a person nominated by the CPA NWT/NU;
(c) any other suitable person.
Additional orders
64.In addition to appointing a custodian, the Court may issue a warrant to
(a) direct a sheriff to seize, remove and place in the custody of the custodian any or all of the property, documents, records and other things relating to the practice of the member who is the subject of the order; and
(b) authorize the sheriff to enter on land or premises or open any safety deposit box or other receptacle if there is reason to believe that property, documents or records relating to the practice of the member who is the subject of the order may be found on the land or premises or in the receptacle.
Ancillary order
65.The Court may, in a custodial order or on application at any later time, without notice or on notice required by the Court,
(a) direct a financial institution or other holder of property of the member who is the subject of the order to deal with, hold, pay over or give the property to the custodian or to some other person the Court considers proper;
(b) remove a custodian appointed by the order and appoint another custodian;
(c) give directions and advice to the custodian about the disposition of any or all of the property held by the custodian;
(d) give directions as to the payment of the custodian’s fees and the person by whom or property out of which they are to be paid; or
(e) give directions or make further orders that the situation requires.
Application for variance or revocation
66.A member who is the subject of a custodial or ancillary order may apply to the Court at any time to have the order varied or revoked.
Service
67.(1) A custodial or ancillary order shall be promptly served on the member who is the subject of the order, unless the Court directs otherwise.
(2) The member who is the subject of the order shall not dispose of any property covered by the order until directed by the custodian or by order of the Court.
Information to clients
68.(1) A custodian shall make reasonable attempts to provide information to clients of the member whose practice or property is under the control of the custodian, including
(a) notice that the custodian has been appointed;
(b) information regarding the effect of the appointment and how the clients’ needs will be met; and
(c) if appropriate, information that they are entitled to claim property.
(2) The custodian may deliver any property that is the subject of the custodial order to the person whom the custodian is satisfied is entitled to that property.
Fees, costs and expenses
69.(1) The fees, costs and expenses of the custodian must be paid out of the property of the member who is the subject of the order, unless the Court directs otherwise.
(2) If the CPA NWT/NU paid any of the fees, costs and expenses of the custodian, and if the property of the member is insufficient to repay those fees, costs and expenses, the amount unpaid is a debt due to the CPA NWT/NU and may be recovered in a civil action for debt.
PART 8
GENERAL
General
Members bound
70.(1) Every member shall comply with this Act and the bylaws.
(2) Every member shall ensure that all other people who are associated with the member in the public practice of the profession, whether as employees or partners, comply with this Act and the bylaws.
Evidence of membership
71.An excerpt from the register duly certified by the Registrar is, in the absence of evidence to the contrary, proof that a person whose name is entered in the register is a member, and that a person whose name is not entered in the register is not a member.
Method of service
72.(1) A notice or document required to be served under this Act may be
(a) served personally;
(b) sent by registered mail to
(i) the last known address of the person being served,
(ii) an address for service provided by the person, or
(iii) in the case of the Registrar, the office of the Registrar; or
(c) sent by electronic mail to an address for service provided by the person.
(2) A notice or document served by registered mail is deemed to have been received on the 14th day following the day of its mailing, unless the person to whom the notice or document was mailed establishes that, through no fault of that person, he or she did not receive the notice or document or received it at a later date.
Confidentiality
73.(1) A person acting under this Act who receives confidential information shall not disclose that information except
(a) with the consent of the person to whom the information relates;
(b) as authorized by this Act or bylaws; or
(c) as authorized by an order of a court.
(2) A person shall not give, or be compelled to give, evidence in a court or in a proceeding concerning confidential information received in the exercise of a power or in the performance of a duty under this Act unless
(a) the proceedings are under this Act; or
(b) disclosure of the information is authorized under subsection (1).
Liability
Limitation of liability
74.(1) No action or proceeding may be brought against any person acting under the authority of this Act for anything done or not done by that person in good faith in the exercise of his or her powers or the performance of his or her duties.
(2) No person disclosing information in a complaint made under subsections 38(1) to (4) or during an investigation under section 45 shall be subject to any liability as a result thereof unless the Discipline Committee or the Board determines that the disclosure was made maliciously and without foundation in fact.
Injunction
Injunction
75.The Supreme Court may, on application by the CPA NWT/NU, grant an injunction restraining a person from doing any act or thing to contravene this Act, notwithstanding any penalty that may be provided under this Act in respect of that contravention.
Offence and Punishment
False or misleading information
76.No person shall provide false or misleading information in an application under this Act, or make a false or misleading statement to a person exercising a power or performing a duty under this Act.
Obstruction
77.No person shall hinder or obstruct a person in the lawful exercise of a power or the lawful performance of a duty under this Act.
Unauthorized practice
78.(1) No person whose application for membership and if applicable, a licence under this Act has been denied shall engage in the public practice of the profession.
(2) No person who is a member of the CPA NWT/NU and whose membership and if applicable, licence has expired, been suspended or cancelled shall engage in the public practice of the profession until the suspension ends or the member's membership and if applicable, licence is reinstated.
(3) No person who is a member of the CPA NWT/NU and whose membership and if applicable, licence is subject to conditions shall contravene those conditions.
Offences and punishment
79.(1) Every person who contravenes section 15, 76, 77 or 78 is guilty of an offence and liable, on summary conviction,
(a) for a first offence, to a fine not exceeding $10,000;
(b) for a second offence, to a fine not exceeding $25,000 or to imprisonment for a term not exceeding one year, or to both; and
(c) for each subsequent offence, to a fine not exceeding $50,000 or to imprisonment for a term not exceeding one year, or to both.
(2) A prosecution for an offence under this Act may not be commenced more than two years after the day on which the offence comes to the attention of the Board.
Liability of directors and others
80.(1) Every director, officer or agent of a corporation who directed, authorized, assented to, acquiesced in or participated in an act or omission of the corporation that would constitute an offence by the corporation is guilty of that offence and is liable on summary conviction to the penalties provided for the offence, whether or not the corporation has been prosecuted or convicted for the offence.
(2) Nothing in subsection (1) relieves the corporation or the person who actually committed the offence from liability for the offence.
Order to comply
81.If a person is convicted of an offence under this Act, a court may, in addition to any other punishment it may impose, order that person to comply with this Act.
Burden of proof
82.(1) In a prosecution for an offence under this Act, the burden of proof as to the entitlement of a person to engage in the public practice of the profession or to use a designation reserved for members of the profession is on the person accused.
(2) In a prosecution for an offence under this Act, proof of the performance of one act in the public practice of the profession on one occasion is sufficient to establish engaging in the public practice of the profession.
PART 9
OPERATIONS IN NUNAVUT
Regulatory powers of CPA NWT/NU in Nunavut
83.The CPA NWT/NU has and may exercise such powers and functions for the regulation of professional accounting in Nunavut, including the discipline of members in relation to conduct in Nunavut, as may be provided to the CPA NWT/NU under the equivalent legislation in Nunavut.
Deleted in Standing Committee, October 10, 2018.
Deleted in Standing Committee, October 10, 2018. TRANSITIONAL, CONSEQUENTIAL,
PART 10
REPEALS AND COMMENCEMENT
TRANSITIONAL
Definitions
86."former Act" means
(a) the Certified General Accountants’ Association Act, R.S.N.W.T. 1988, c.C-1,
(b) the Institute of Chartered Accountants Act, R.S.N.W.T. 1988, c.I-3, or
(c) the Society of Management A c c o u n t a n t s A c t , R.S.N.W.T. 1988, c.S-12; (loi antérieure)
"legacy regulatory body" means
(a) the Certified General Accountants Association of the Northwest Territories,
(b) the Institute of Chartered Accountants of the Northwest Territories, and
(c) the Society of Management Accountants of the Northwest Territories,
as those bodies existed immediately before the coming into force of this Act. (organisme de réglementation d’origine)
Dissolution
87.(1) The Certified General Accountants Association of the Northwest Territories, the Institute of Chartered Accountants of the Northwest Territories and the Society of Management Accountants of the Northwest Territories are dissolved.
(2) The assets and liabilities of the legacy regulatory bodies are transferred to and vest in the CPA NWT/NU.
(3) Agreements entered into by the legacy regulatory bodies are assigned to the CPA NWT/NU.
(4) An action, appeal, application or other proceeding being carried on or power or remedy being exercised with respect to the operations of a legacy regulatory body shall not be discontinued or abated on account of this Act, but may be continued in the name of the CPA NWT/NU, and the CPA NWT/NU has the same rights, is subject to the same liabilities and shall pay or receive the same costs as if the action, appeal, application or other proceeding had been commenced or defended in the name of the CPA NWT/NU.
Interim Board
88.(1) On the coming into force of this Act, the interim Board of directors consists of
(a) two directors appointed by the Board of the Certified General Accountants Association of the Northwest Territories;
(b) two directors appointed by the Board of the Institute of Chartered Accountants of the Northwest Territories;
(c) two directors appointed by the Board of the Society of Management Accountants of the Northwest Territories;
(d) one lay director appointed in accordance with subsection 6(8); and
(e) one lay director appointed in accordance with subsection 6(9).
(2) A director appointed under paragraphs (1)(a) to (c) must have been, on the day immediately preceding the coming into force of this Act, a member in good standing of the legacy regulatory body which appointed the member.
(3) The directors of the Board, other than the lay directors appointed under paragraphs (1)(d) and (e), hold office for two years or until the second annual general meeting of the CPA NWT/NU, whichever is sooner.
Continuation
89.On the coming into force of this Act,
(a) a person registered as a member under a former Act
(i) is deemed to be registered, admitted as a member and if applicable, licensed under this Act,
(ii) continues to be subject to any conditions imposed under the former Act, and
(iii) is authorized to perform the same functions and required to perform the same duties as were authorized or required under the former Act;
(b) a complaint, investigation and proceeding against a member of a legacy regulatory body commenced under a former Act continues under and in conformity with this Act, to the extent that the proceeding can be adapted to this Act; and
(c) every employee of a legacy regulatory body continues as an employee of the CPA NWT/NU.
Legacy designations: certified general accountants
90.(1) A person who was a member of the Certified General Accountants Association of the NWT under the Certified General Accountants’ Association Act on the day immediately preceding the coming into force of this Act may, for a period of 10 years or such other period as may be provided in the bylaws after the coming into force of this Act, use
(a) the designation "certified general accountant" and the initials "CGA"; and
(b) if applicable, the designation "fellow certified general accountant" and the initials "FCGA".
(2) A person who was a member of the Institute of Chartered Accountants of the NWT under the Institute of Chartered Accountants Act on the day immediately preceding the coming into force of this Act may, for a period of 10 years or such other period as may be provided in the bylaws after the coming into force of this Act, use
(a) the designation "chartered accountant" and the initials "CA"; and
(b) if applicable, the designation "fellow chartered accountant" and the initials "FCA".
(3) A person who was a member of the Society of Management Accountants of the Northwest Territories under the Society of Management Accountants Act on the day immediately preceding the coming into force of this Act may, for a period of 10 years or such other period as may be provided in the bylaws after the coming into force of this Act, use
(a) the designation "certified management accountant" and the initials "CMA"; and
(b) if applicable, the designation "fellow certified management accountant" and the initials "FCMA".
CONSEQUENTIAL AMENDMENTS
Charter Communities Act
Charter Communities Act
91.(1) The Charter Communities Act is amended by this section.
(2) Paragraph 107(2)(c) is amended by striking out "Canadian Institute of Chartered Accountants" and substituting "Chartered Professional Accountants of Canada (CPA Canada)".
(3) Subsection 108(2) is repealed and the following is substituted:
(2) The auditor must be a person entitled to engage in public practice under the Chartered Professional Accountants Act.
Cities, Towns and Villages Act
Cities, Towns and Villages Act
92.(1) The Cities, Towns and Villages Act is amended by this section.
(2) Paragraph 103(2)(c) is amended by striking out "Canadian Institute of Chartered Accountants" and substituting "Chartered Professional Accountants of Canada (CPA Canada)".
(3) Subsection 104(2) is repealed and the following is substituted:
(2) The auditor must be a person entitled to engage in public practice under the Chartered Professional Accountants Act.
Hamlets Act
Hamlets Act
93.(1) The Hamlets Act is amended by this section.
(2) Paragraph 105(2)(c) is amended by striking out "Canadian Institute of Chartered Accountants" and substituting "Chartered Professional Accountants of Canada (CPA Canada)".
(3) Subsection 106(2) is repealed and the following is substituted:
(2) The auditor must be a person entitled to engage in public practice under the Chartered Professional Accountants Act.
Northern Employee Benefits Services Pension
Plan Act
Northern Employee Benefits Services Pension Plan Act
94.Subsection 26(2) of the Northern Employee Benefits Services Pension Plan Act is repealed and the following is substituted:
(2) An auditor appointed under subsection (1) must be entitled to engage in public practice under the Chartered Professional Accountants Act.
Northwest Territories Act
Power Corporation
Northwest Territories Power Corporation Act
95.Section 1 of the Northwest Territories Power Corporation Act is amended by striking out "CICA Handbook of the Canadian Institute of Chartered Accountants" in the definitions "equity" and substituting "CPA Canada Handbook issued by the Chartered Professional Accountants of Canada (CPA Canada), as amended from time to time,".
Tłı̨chǫ Community Government Act
Tłı̨chǫ Community Government Act
96.(1) The Tłı̨chǫ Community Government Act is amended by this section.
(2) Paragraph 99(2)(c) is amended by striking out "Canadian Institute of Chartered Accountants" and substituting "Chartered Professional Accountants of Canada (CPA Canada)".
(3) Subsection 100(2) is repealed and the following is substituted:
(2) The auditor must be a person entitled to engage in public practice under the Chartered Professional Accountants Act.
Union of Northern Workers
Act
Union of Northern Workers Act
97.Section 12 of the Union of Northern Workers Act is amended by striking out "a chartered accountant" and substituting "a person entitled to engage in public practice under the Chartered Professional Accountants Act".
REPEALS
Certified General Accountants’ Association Act
98.The Certified General Accountants’ Association Act, R.S.N.W.T. 1988, c.C-1, is repealed.
Institute of Chartered Accountants Act
99.The Institute of Chartered Accountants Act, R.S.N.W.T. 1988, c.I-3, is repealed.
Society of Management Accountants Act
100.The Society of Management Accountants Act, R.S.N.W.T. 1988, c.S-12, is repealed.
COMMENCEMENT
Coming into force
101.This Act or any provision of this Act comes into force on a day or days to be fixed by order of the Commissioner.