65 (1) The council may make by-laws necessary or desirable to conduct the business and carry out CPA Ontario’s objects. 2017, c. 8, Sched. 3, s. 65 (1). Same (2) Without limiting the generality of subsection (1), the council may make by-laws with respect to the following matters: 1. Governing the calling and holding of meetings of the members of CPA Ontario, including specifying and limiting matters that may be considered at an annual meeting and respecting the representation of a member by proxy. 2. Governing the nomination and election of members of CPA Ontario to the council, including setting out 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. 3. Governing the election and appointment of officers of CPA Ontario and setting out their powers and duties. 4. 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. 5. Governing the admission of individuals to membership in CPA Ontario, including specifying requirements and qualifications for membership and governing applications for membership. 6. Governing the membership of members of CPA Ontario, including, i. establishing classes or groups of members, ii. regulating a member’s right to practise as a Chartered Professional Accountant and providing for the imposition of restrictions and conditions on that right, and iii. providing for the renewal, suspension, revocation, resignation and reinstatement of memberships. 7. Governing the use by members of CPA Ontario of designations or initials, whether referred to in section 17 or 18 or otherwise, and establishing additional designations or initials that may be used by members. 8. Governing the election, and rights and duties, of honorary members of CPA Ontario. 9. Governing the registration of entities as firms, including, i. specifying the requirements and qualifications for registration and governing applications for registration, ii. regulating a firm’s right to practise as a Chartered Professional Accountant and providing for the imposition of restrictions and conditions on that right, iii. governing the names under which firms may register, and iv. providing for the renewal, suspension and revocation of registrations as firms. 10. Requiring the registration of members of CPA Ontario as sole proprietorships, including specifying the applicable requirements and qualifications, governing applications for registration, and governing the renewal, suspension and revocation of such registrations. 11. Governing the formation or continuation of limited liability partnerships for the purposes of section 27, and governing the establishment of professional corporations. 12. Respecting any person, partnership or other entity that, in addition to practising as a Chartered Professional Accountant, also practises another profession or provides other services, including requiring that the persons, partnerships and other entities be registered with CPA Ontario in order 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. 13. Governing the practice and conduct of members of CPA Ontario and of firms as Chartered Professional Accountants, including, i. providing for standards of practice, ii. providing for rules of professional conduct, and iii. governing complaints and discipline, including specifying requirements for the making of complaints. 14. Governing investigations and practice inspections under this Act, including respecting the payment of the costs of an inspection. 15. Governing continuing education and professional development, including providing for the development or approval of continuing education and professional development programs for members of CPA Ontario 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. 16. 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. respecting the rights and duties of students, and iii. providing that any provisions of this Act or of the by-laws that apply in respect of members apply in respect of students with necessary modifications or subject to such modifications as may be specified by the by-laws. 17. Setting out the minimum requirements for professional liability insurance that must be carried by members of CPA Ontario and by firms. 18. Establishing and governing the payment of fees and other amounts that must be paid to CPA Ontario and exempting any class of individual or entity from all or part of any fee or amount. 19. 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. 20. Providing for the training and recognition of specialists. 21. Providing for the affiliation of CPA Ontario with a university, college, school, corporation or other entity with similar or related objects. 22. Providing for the receipt, management and investment of contributions, donations and bequests from members of CPA Ontario and others for benevolent and charitable purposes. 23. Respecting any matter that this Act refers to as a matter that the by-laws may specify, set out, determine or otherwise deal with. 24. Addressing any transitional matters necessary for the effective implementation of this Act or the by-laws. 2017, c. 8, Sched. 3, s. 65 (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 any matter that, under the Public Accounting Act, 2004, may or must be dealt with by the by-laws made under this section. 2. Governing matters relating to the licensing and governance of members of CPA Ontario as public accountants under the Public Accounting Act, 2004. 3. Governing matters relating to the practice, through a professional corporation, of public accounting by members of CPA Ontario who are licensed under the Public Accounting Act, 2004
as public accountants. 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 CPA Ontario who are licensed by it under the Public Accounting Act, 2004 as public accountants, or ii. professional corporations, established by one or more members of CPA Ontario who are licensed by CPA Ontario under the Public Accounting Act, 2004 as public accountants, that hold a valid certificate of authorization under that Act to practise as public accountants. 2017, c. 8, Sched. 3, s. 65 (3); 2021, c. 4, Sched. 7, s. 13 (3). Subdelegation, other instruments (4) A by-law made under this section may provide that a by-law-making authority of the council may be exercised by it through the making of an instrument that is not a by-law. 2021, c. 4, Sched. 7, s. 13 (4). Same (4.1) A reference in this Act to the by-laws shall be read as including a reference to instruments made under the authority of the by-laws, except in subsections 68 (2), (3) and (4). 2021, c. 4, Sched. 7, s. 13 (4). General or particular (5) A by-law made under this section may be general or particular in its application. 2017, c. 8, Sched. 3, s. 65 (5). Publication (6) The council shall publish by-laws made under this section on CPA Ontario’s website. 2017, c. 8, Sched. 3, s. 65 (6). Section Amendments with date in force (d/m/y) 2021, c. 4, Sched. 7, s. 13 (3, 4) - 30/04/2021 66 Repealed: 2017, c. 8, Sched. 3, s. 72 (4). Section Amendments with date in force (d/m/y) 2017, c. 8, Sched. 3, s. 72 (4) - 01/01/2019