65 (1) The Board may make by-laws necessary or desirable to conduct the business and carry out the objects of the Association.  2010, c. 6, Sched. A, s. 65 (1). Same (2) Without limiting the generality of subsection (1), the Board may make by-laws with respect to the following matters: 1. Governing the admission of individuals to membership in the Association, including, i. specifying requirements and qualifications for membership, ii. providing for the setting or approval by the Board of examination requirements for membership, including specifying the subjects in which examinations are required and providing for the granting of certificates to applicants who successfully complete examinations, and iii. governing applications for membership. 2. Governing members of the Association as Certified General Accountants, including establishing standards of practice, governing the imposition of restrictions and conditions on a member’s right to practise as a Certified General Accountant, establishing classes of members and governing the renewal, suspension and revocation of memberships. 3. Governing the calling and holding of meetings of the members of the Association and of meetings of the Board, including respecting the representation of a member by proxy at a meeting of the Association. 4. Governing the nomination and election of members of the Association to the Board, including setting out the qualifications that a member must meet in order to be elected to and serve on the Board and setting out terms of office. 5. Governing the election or appointment of officers of the Association and setting out their powers and duties. 6. Establishing the committees and tribunals required by this Act and any additional committees or tribunals, governing the names, composition, powers, duties and quorums of the committees and tribunals, governing the appointment of individuals to the committees and tribunals, and authorizing and governing the formation of panels of committees or tribunals. 7. Delegating any of the Board’s powers or duties under this Act to one or more committees or tribunals or to the registrar, and specifying restrictions or conditions on the delegation. 8. Governing the registration of entities as firms, including requiring the registration of firms, specifying additional entities that may register as a firm, specifying the requirements and qualifications for registration, governing applications for registration and governing the renewal, suspension and revocation of registrations. 9. Governing firms as Certified General Accountants, including establishing standards of practice, governing the imposition of restrictions and conditions on a firm’s practice, governing the names of firms and governing firms that are limited liability partnerships. 10. Governing professional corporations, including requiring the certification of those corporations, governing the issuance, renewal, suspension and revocation of certificates of authorization and respecting the notification of a change in the shareholders of the corporation. 11. Respecting any person, partnership or other entity that, in addition to practising as a Certified General Accountant, also practises another profession or provides other services, including requiring that the persons, partnerships and other entities be registered to engage in such activities, governing the registrations and their renewal, suspension and revocation and governing the restrictions and conditions that may be imposed on the registered persons, partnerships and other entities. 12. Respecting the election and rights and duties of honorary members. 13. Governing the use of terms, titles, initials, designations and descriptions by members of the Association and firms practising as Certified General Accountants, and by individuals for the purposes of paragraph 2 of subsection 26 (2). 14. Governing the resignation of members of the Association. 15. Governing the reinstatement or readmission of individuals who have resigned or whose membership is suspended or revoked and firms whose registration or certificate of authorization is suspended or revoked. 16. Governing the competence and conduct of members of the Association and firms as Certified General Accountants, including, i. establishing a code of ethics, ii. providing for rules of professional conduct, and iii. governing complaints and discipline, including specifying requirements for the making of complaints, respecting the resolution of complaints by a complaints committee, respecting reviews under section 34, respecting emergency suspensions for the purposes of subsection 35 (3) and specifying orders that may be made under subsection 36 (6). 17. Governing investigations and practice inspections under this Act, including respecting the payment of the costs of an inspection. 18. Governing individuals as students, including, i. requiring the registration of individuals as students, specifying the requirements and qualifications for registration and governing applications for registration, ii. providing for the development or approval of a curriculum, courses of study and examinations for students, requiring students to complete the courses and examinations and providing for the granting of certificates to students who successfully complete examinations, iii. respecting the rights and duties of students, and iv. providing that any provision of this Act or the by-laws apply to students with necessary modifications or subject to such modifications as may be specified by the by-laws. 19. Respecting the minimum requirements for professional liability insurance that must be carried by members of the Association and by firms. 20. Establishing and governing the payment of fees and other amounts that must be paid to the Association and exempting any class of individual or entity from all or part of any fee or amount. 21. Respecting matters of procedure for any meeting, process or proceeding under this Act, including providing for procedural rules for proceedings before committees or tribunals under this Act. 22. Providing for the training and recognition of specialists. 23. Providing for the affiliation of the Association with a university, college, school, corporation or other entity with similar or related objects. 24. Establishing and providing for the administration of a benevolent fund for the benefit of a member or the family of a deceased member who may require financial assistance and providing for, i. the receipt of contributions or donations to the fund, and ii. the making of contributions to the fund by the Association. 25. Providing for the making of grants or donations by the Association to any individual or entity for any purpose that may tend to advance accounting knowledge and education, improve standards of practice in accounting, or support or encourage public information about and interest in the past and present role of accounting in society. 26. Governing the retention and destruction of information and documents in the possession of the Association or any officer of the Association, the Board or any committee. 27. Respecting any matter that this Act refers to as a matter that the by-laws may specify, set out, determine or otherwise deal with. 28. Addressing any transitional issues that arise from the repeal of the Certified General Accountants Association of Ontario Act, 1983.  2010, c. 6, Sched. A, s. 65 (2). Same, public accounting (3) Without limiting the generality of subsection (1), the Board may make by-laws with respect to the following matters: 1. Governing matters relating to meeting and maintaining the standards that the Association, as a designated body within the meaning of the Public Accounting Act, 2004, is required to meet and maintain in order to be authorized to license and govern the activities of its members as public accountants under that Act. 2. Governing matters relating to the licensing and governance of members of the Association as public accountants, as permitted by the Public Accounting Act, 2004. 3. Governing matters relating to the practice, through a professional corporation, of public accounting by members of the Association who are licensed under the Public Accounting Act, 2004 as public accountants, as permitted by that Act. 4. Providing that any provision of this Act or the by-laws apply, with necessary modifications or subject to such modifications as may be specified by the by-laws, with respect to, i. members of the Association who are licensed by the Association under the Public Accounting Act, 2004 as public accountants, or ii. professional corporations, established by one or more members of the Association who are licensed by the Association under the Public Accounting Act, 2004 as public accountants, that hold a valid certificate of authorization under that Act to practise as public accountants.  2010, c. 6, Sched. A, s. 65 (3). Limitation (4) Despite section 66, a by-law made under paragraph 2, 3 or 4 of subsection (3) is of no effect unless the Association is authorized under the Public Accounting Act, 2004 to license and govern the activities of its members as public accountants.  2010, c. 6, Sched. A, s. 65 (4). General or particular (5) A by-law made under this section may be general or particular in its application.  2010, c. 6, Sched. A, s. 65 (5). Publicly available (6) The by-laws shall be open to examination by the public at the Association’s head office during normal office hours.  2010, c. 6, Sched. A, s. 65 (6).