63 (1) The council may make by-laws necessary or desirable to conduct the business and carry out the objects of the Institute.  2010, c. 6, Sched. C, s. 63 (1). Same (2) Without limiting the generality of subsection (1), the council may make by-laws with respect to the following matters: 1. Governing members of the Institute as Chartered Accountants, including establishing standards of practice, governing the imposition of restrictions and conditions on a member’s right to practise as a Chartered Accountant, establishing classes of members and governing the granting, renewal, suspension and revocation of memberships. 2. Governing the calling and holding of meetings of the members of the Institute, including specifying and limiting the matters that may be considered at an annual meeting. 3. Governing the nomination and election of members of the Institute to the council, including fixing the number of elected members, setting out the qualifications that a member must meet in order to be elected to and serve on the council and setting out terms of office. 4. Governing the election and appointment of officers of the Institute and setting out their powers and duties. 5. Establishing the committees required by this Act and any additional committees, governing the names, composition, powers, duties and quorums of the committees, governing the appointment of individuals to the committees, and authorizing and governing the formation of panels of committees. 6. Delegating any of the council’s powers or duties under this Act to one or more committees, to the President and Chief Executive Officer of the Institute or to the registrar, and specifying restrictions or conditions on the delegation. 7. Governing the registration of members of the Institute as sole proprietorships, including requiring the registration of sole proprietorships, specifying the requirements and qualifications for registration, governing applications for registration and governing the renewal, suspension and revocation of registrations. 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 Chartered 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 the establishment of professional corporations in accordance with section 26 and respecting the notification of a change in the shareholders of those corporations. 11. Respecting any person, partnership or other entity that, in addition to practising as a Chartered 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 resignation of members of the Institute. 14. Governing the reinstatement or readmission of individuals who have resigned or whose membership is suspended or revoked. 15. Governing the conduct of members of the Institute and firms as Chartered Accountants, including, i. providing for rules of professional conduct, and ii. governing complaints and discipline, including specifying requirements for the making of complaints. 16. Governing investigations and practice inspections under this Act, including respecting the payment of the costs of an inspection. 17. Governing continuing education and professional development, including providing for the development or approval of continuing education and professional development programs for members of the Institute and requiring members to successfully complete or participate in such programs, and governing the provision of professional development and related services to members and to non-members. 18. Governing individuals as students, including, i. requiring the registration of individuals as students and governing applications for registration, ii. respecting the rights and duties of students, and iii. 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 Institute and by firms. 20. Establishing and governing the payment of fees and other amounts that must be paid to the Institute 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 the adoption of procedural rules for proceedings before committees under this Act. 22. Providing for the training and recognition of specialists. 23. Providing for the affiliation of the Institute with a university, college, school, corporation or other entity with similar or related objects. 24. Providing for the receipt, management and investment of contributions, donations and bequests from members of the Institute and others for benevolent and charitable purposes. 25. Governing the retention and destruction of information and documents in the possession of the Institute or any officer of the Institute, the council or any committee. 26. Respecting any matter that this Act refers to as a matter that the by-laws may specify, set out, determine or otherwise deal with. 27. Addressing any transitional issues that arise from the repeal of The Chartered Accountants Act, 1956.  2010, c. 6, Sched. C, s. 63 (2). Same, public accounting (3) Without limiting the generality of subsection (1), the council may make by-laws with respect to the following matters: 1. Governing matters relating to meeting and maintaining the standards that the Institute, 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 Institute 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 Institute 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 Institute who are licensed by the Institute under the Public Accounting Act, 2004 as public accountants, or ii. professional corporations, established by one or more members of the Institute who are licensed by the Institute 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. C, s. 63 (3). Limitation (4) Despite section 64, a by-law made under paragraph 2, 3 or 4 of subsection (3) is of no effect unless the Institute is authorized under the Public Accounting Act, 2004 to license and govern the activities of its members as public accountants.  2010, c. 6, Sched. C, s. 63 (4). General or particular (5) A by-law made under this section may be general or particular in its application.  2010, c. 6, Sched. C, s. 63 (5).