jswizzle3737/ontario_laws_and_regs huggingface dataset:
1 In this Act, “appeal committee” means an appeal committee established by the by-laws; (“comité d’appel”) “by-laws” means the by-laws made under this Act; (“règlements administratifs”) “capacity committee” means the capacity committee established by the by-laws; (“comité de détermination de la capacité”) “complaints committee” means the complaints committee established by the by-laws; (“comité des plaintes”) “council” means the council of the Institute; (“conseil”) “discipline committee” means the discipline committee established by the by-laws; (“comité de discipline”) “document” includes data and information in electronic form; (“document”) “firm” means an entity registered under section 21 as a firm; (“cabinet”) “Institute” means The Institute of Chartered Accountants of Ontario; (“Institut”) “limited liability partnership” means a limited liability partnership as defined in the Partnerships Act; (“société à responsabilité limitée”) “professional corporation” means a corporation incorporated under the Business Corporations Act that is established by one or more members of the Institute; (“société professionnelle”) “public accountant” and “public accounting” have the same meanings as in the Public Accounting Act, 2004; (“expert-comptable”, “expertise comptable”) “registrar” means the registrar of the Institute appointed by the council; (“registrateur”) “student” means an individual registered as a student of the Institute in accordance with the by-laws. (“stagiaire”)  2010, c. 6, Sched. C, s. 1.
2 This Act does not affect or interfere with the right of any person who is not a member of the Institute to practise as an accountant.  2010, c. 6, Sched. C, s. 2. The Institute
3 (1) The Institute of Chartered Accountants of Ontario is continued as a corporation without share capital under the name The Institute of Chartered Accountants of Ontario in English and Institut des comptables agréés de l’Ontario in French.  2010, c. 6, Sched. C, s. 3 (1). Composition (2) The Institute is composed of its members.  2010, c. 6, Sched. C, s. 3 (2). Powers, etc., of natural person (3) For the purpose of carrying out its objects, the Institute has the capacity and the rights, powers and privileges of a natural person.  2010, c. 6, Sched. C, s. 3 (3). Implied provisions do not apply (4) Section 92 (implied provisions for corporations) of the Legislation Act, 2006 does not apply to the Institute.  2010, c. 6, Sched. C, s. 3 (4). Note: On a day to be named by proclamation of the Lieutenant Governor, section 3 is amended by adding the following subsection: Application of Not-for-Profit Corporations Act, 2010 (5) The Not-for-Profit Corporations Act, 2010 does not apply to the Institute, except as may be prescribed by regulation.  2010, c. 15, s. 216 (1). See: 2010, c. 15, ss. 216 (1), 249. Section Amendments with date in force (d/m/y) 2010, c. 15, s. 216 (1)
- not in force
4 The objects of the Institute are, (a) to promote and protect the public interest by governing and regulating the practice of individuals and firms as Chartered Accountants in accordance with this Act and the by-laws, including, (i) establishing, maintaining, developing and enforcing standards of qualification, (ii) establishing, maintaining, developing and enforcing standards of practice, (iii) establishing, maintaining, developing and enforcing standards of professional ethics, (iv) establishing, maintaining, developing and enforcing standards of knowledge, skill and proficiency, and (v) regulating the practice, competence and professional conduct of individuals and firms as Chartered Accountants; (b) to promote and increase the knowledge, skill and proficiency of members of the Institute, firms and students; (c) to promote and protect the welfare and interests of the Institute and of the accounting profession; (d) to meet and maintain 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; and (e) to promote and protect the public interest by licensing members of the Institute as public accountants and regulating those members and professional corporations as public accountants under the Public Accounting Act, 2004, when authorized under that Act to do so, in accordance with that Act, this Act and the by-laws.  2010, c. 6, Sched. C, s. 4. Meetings of the Institute
5 (1) The Institute shall hold an annual meeting of the members of the Institute in accordance with the by-laws.  2010, c. 6, Sched. C, s. 5 (1). General meetings (2) The Institute or the council may at any time call a general meeting of the members of the Institute in accordance with the by-laws.  2010, c. 6, Sched. C, s. 5 (2). The Council
6 (1) The council of the Institute is continued and shall manage and administer the Institute’s affairs in accordance with this Act and the by-laws.  2010, c. 6, Sched. C, s. 6 (1). Composition (2) The council shall be composed of, (a) no more than 16 individuals, as fixed by the by-laws, who are members of the Institute and who are elected by members of the Institute in accordance with the by-laws; and (b) four individuals who are not members of the Institute or of a self-regulating accounting body and who are appointed by the Lieutenant Governor in Council.  2010, c. 6, Sched. C, s. 6 (2). Deemed reappointment (3) An individual whose appointment under clause (2) (b) expires is deemed to have been reappointed until his or her successor takes office.  2010, c. 6, Sched. C, s. 6 (3).
7 (1) If the seat of an elected member of the council becomes vacant, the council shall fill the vacancy for the remainder of the member’s term in accordance with the by-laws.  2010, c. 6, Sched. C, s. 7 (1). Same (2) For the purposes of subsection (1), an elected member’s seat becomes vacant, (a) if the member dies or resigns; (b) if the member is removed from the council in accordance with the by-laws; or (c) for any other reason specified by the by-laws.  2010, c. 6, Sched. C, s. 7 (2).
8 (1) The council shall elect from among its members the officers specified by the by-laws to be elected.  2010, c. 6, Sched. C, s. 8 (1). Same (2) The council shall appoint as officers of the Institute, (a) a President and Chief Executive Officer; (b) a registrar; and (c) any other officers specified by the by-laws to be appointed.  2010, c. 6, Sched. C, s. 8 (2). Acting registrar (3) The registrar may designate in writing an individual identified by the council for the purpose to exercise the powers and perform the duties of the registrar in his or her absence.  2010, c. 6, Sched. C, s. 8 (3).
9 (1) The council shall by by-law establish a complaints committee, a discipline committee, a capacity committee and one or more appeal committees, and may establish additional committees as it considers appropriate.  2010, c. 6, Sched. C, s. 9 (1). Terms, conditions of appointment (2) The council shall appoint the members of any committee established under this Act for the term and on the conditions that the council determines.  2010, c. 6, Sched. C, s. 9 (2). Panels (3) The by-laws may authorize a committee to sit in panels for the purpose of exercising its powers and performing its duties under this Act, and for any other purpose.  2010, c. 6, Sched. C, s. 9 (3). Same (4) A decision of a panel of a committee constitutes the decision of the committee.  2010, c. 6, Sched. C, s. 9 (4). Delegation
10 (1) The council may delegate any of its powers or duties under this Act to one or more committees, the President and Chief Executive Officer of the Institute or the registrar, subject to any restrictions or conditions that the council may specify.  2010, c. 6, Sched. C, s. 10 (1). Registrar may delegate (2) The registrar may delegate any of his or her powers or duties under this Act, other than the power to designate an acting registrar under subsection 8 (3), to one or more employees of the Institute identified by the council for the purpose, subject to any restrictions or conditions that the registrar may specify.  2010, c. 6, Sched. C, s. 10 (2). Membership
11 The registrar shall admit as a member of the Institute any individual who meets the requirements and qualifications for membership that are established by the council.  2010, c. 6, Sched. C, s. 11.
12 The right of a member of the Institute to practise as a Chartered Accountant is subject to any restrictions or conditions imposed under this Act.  2010, c. 6, Sched. C, s. 12.
13 The council may by by-law establish classes of members, including Fellows and Associates.  2010, c. 6, Sched. C, s. 13. Designation and initials
14 A member of the Institute has the right to use the designation “Chartered Accountant”.  2010, c. 6, Sched. C, s. 14.
15 (1) A member of the Institute has the right to use the initials “C.A.”, “CA”, “A.C.A.” and “ACA”.  2010, c. 6, Sched. C, s. 15 (1). Same (2) In addition, a Fellow of the Institute has the right to use the initials “F.C.A.” and “FCA”.  2010, c. 6, Sched. C, s. 15 (2).
16 The right of a member to use a designation or initials under section 14 or 15 is subject to any restrictions or conditions specified by the by-laws.  2010, c. 6, Sched. C, s. 16. Refusal, restrictions or conditions
17 (1) An applicant who is refused membership or candidacy for membership to the Institute may appeal the decision to the appeal committee specified by the by-laws.  2010, c. 6, Sched. C, s. 17 (1). Restrictions or conditions (2) An applicant whose membership in the Institute is granted subject to restrictions or conditions on his or her right to practise as a Chartered Accountant may appeal the decision to the appeal committee specified by the by-laws.  2010, c. 6, Sched. C, s. 17 (2). Parties (3) The parties to an appeal under subsection (1) or (2) are the applicant and the registrar.  2010, c. 6, Sched. C, s. 17 (3). Powers (4) On hearing the appeal, the appeal committee may confirm or vary the decision being appealed, or may substitute its own decision for that of the registrar.  2010, c. 6, Sched. C, s. 17 (4). Decision final (5) The decision of the appeal committee under subsection (4) is final.  2010, c. 6, Sched. C, s. 17 (5).
18 (1) The registrar may suspend the membership of a member of the Institute for failure to meet a requirement set out in the by-laws within the time set out in the by-laws for the requirement, including a failure to, (a) pay all or part of any fee or other amount that is payable to the Institute; (b) provide information or produce documents or other materials required under this Act to be provided or produced, including proof of professional liability insurance; or (c) successfully complete a professional development course required under this Act to be completed.  2010, c. 6, Sched. C, s. 18 (1). Same (2) A suspension imposed under subsection (1) remains in effect until the earlier of, (a) the member’s compliance with the requirement that is the subject of the suspension; and (b) the revocation of the member’s membership under subsection (3) or otherwise.  2010, c. 6, Sched. C, s. 18 (2). Revocation of membership (3) If a suspension imposed under subsection (1) remains in effect for the period specified by the by-laws, the registrar shall revoke the member’s membership.  2010, c. 6, Sched. C, s. 18 (3). Appeal (4) An individual whose membership is suspended or revoked under this section may appeal the decision to the appeal committee specified by the by-laws.  2010, c. 6, Sched. C, s. 18 (4). Parties (5) The parties to an appeal under subsection (4) are the individual and the registrar.  2010, c. 6, Sched. C, s. 18 (5). Powers (6) On hearing the appeal, the appeal committee may confirm or vary the decision being appealed, or may substitute its own decision for that of the registrar.  2010, c. 6, Sched. C, s. 18 (6). Decision final (7) The decision of the appeal committee under subsection (6) is final.  2010, c. 6, Sched. C, s. 18 (7). Continuing jurisdiction
19 (1) An individual who resigns as a member of the Institute or whose membership is revoked or otherwise terminated remains subject to the continuing jurisdiction of the Institute in respect of an investigation or disciplinary proceeding arising from his or her conduct while a member, subject to subsection (2).  2010, c. 6, Sched. C, s. 19 (1). Limitation (2) No investigation shall be commenced respecting the conduct of an individual referred to in subsection (1) unless the conduct comes to the attention of the Institute before the sixth anniversary of the day on which the individual ceased to be a member.  2010, c. 6, Sched. C, s. 19 (2). Suspended member (3) A member whose membership is suspended remains subject to the continuing jurisdiction of the Institute for all purposes under this Act.  2010, c. 6, Sched. C, s. 19 (3).
20 The members who are present at a meeting of the members of the Institute may elect an individual to honorary membership in the Institute in accordance with the by-laws.  2010, c. 6, Sched. C, s. 20. Firms
21 The registrar shall accept any of the following entities for registration as a firm in accordance with the by-laws: 1. A partnership, including a limited liability partnership, or other association of members of the Institute. 2. A professional corporation. 3. Any other entity specified by the by-laws.  2010, c. 6, Sched. C, s. 21.
22 (1) The right of a firm to practise as a Chartered Accountant is subject to any restrictions or conditions imposed on it under this Act.  2010, c. 6, Sched. C, s. 22 (1). Application (2) A restriction or condition imposed under this Act on a member of the Institute practising as a Chartered Accountant through a firm applies to the firm in relation to the member’s practice as a Chartered Accountant.  2010, c. 6, Sched. C, s. 22 (2). Same (3) A restriction or condition imposed under this Act on a firm applies to the members of the Institute practising as Chartered Accountants through the firm.  2010, c. 6, Sched. C, s. 22 (3).
23 (1) This Act and the by-laws apply to a member of the Institute even if the member practises as a Chartered Accountant through a firm.  2010, c. 6, Sched. C, s. 23 (1). Fiduciary and ethical obligations to clients (2) The fiduciary and ethical obligations of a member of the Institute to a person on whose behalf the member is practising as a Chartered Accountant, (a) are not diminished by the fact that the member is practising through a firm; and (b) in the case of a member practising through a professional corporation, apply equally to the corporation and to its directors, officers, shareholders, agents and employees.  2010, c. 6, Sched. C, s. 23 (2). Investigation or inspection (3) If a member practising as a Chartered Accountant through a professional corporation is the subject of an investigation or inspection under this Act, the corporation is jointly and severally liable with the member for all fines and costs that the member is required to pay in relation to the investigation or inspection, unless otherwise provided by by-law or by an order of the discipline committee or an appeal committee.  2010, c. 6, Sched. C, s. 23 (3).
24 A firm whose registration is suspended remains subject to the continuing jurisdiction of the Institute for all purposes under this Act.  2010, c. 6, Sched. C, s. 24.
25 (1) Subject to the by-laws, two or more members of the Institute may form a limited liability partnership or continue a partnership as a limited liability partnership for the purpose of practising as Chartered Accountants.  2010, c. 6, Sched. C, s. 25 (1). Same (2) For the purposes of subsection (1), a member of the Institute includes a professional corporation.  2010, c. 6, Sched. C, s. 25 (2). Partnerships Act (3) For greater certainty, this Act is an Act governing a profession for the purposes of section 44.2 of the Partnerships Act.  2010, c. 6, Sched. C, s. 25 (3).
26 (1) Subject to the by-laws, a member of the Institute, or two or more members of the Institute practising as individuals or as a partnership, may establish a professional corporation for the purpose of practising as Chartered Accountants, and the provisions of the Business Corporations Act that apply to professional corporations within the meaning of that Act apply to the corporation.  2010, c. 6, Sched. C, s. 26 (1). Notice, change of shareholder (2) A professional corporation shall notify the registrar of a change in the shareholders of the corporation within the time and in the manner and form specified by the by-laws.  2010, c. 6, Sched. C, s. 26 (2). Prohibitions Prohibitions
28 (1) Every person who contravenes section 27 is guilty of an offence and on conviction is liable to a fine of not more than $10,000.  2010, c. 6, Sched. C, s. 28 (1). Application to corporation (2) If a corporation is guilty of an offence under subsection (1), every director or officer of the corporation who authorized, permitted or acquiesced in the commission of the offence is deemed to be a party to and guilty of the offence and on conviction is liable to a fine of not more than $10,000.  2010, c. 6, Sched. C, s. 28 (2). Probation orders (3) On conviction of a person for an offence under this section, the court may prescribe as a condition of a probation order any of the following: 1. That the person pay compensation or make restitution to any person who suffered a loss as a result of the offence. 2. That the person shall not contravene section 27.  2010, c. 6, Sched. C, s. 28 (3).
29 (1) In addition to the fine or any other penalty imposed on conviction for an offence under section 28, the court may order that the convicted person pay to the Institute some or all of the costs reasonably incurred by it in prosecuting the offence and in undertaking any investigation related to the subject matter of the prosecution.  2010, c. 6, Sched. C, s. 29 (1). Same (2) Costs payable under subsection (1) are deemed to be a fine for the purpose of enforcing payment.  2010, c. 6, Sched. C, s. 29 (2).
30 No prosecution for a contravention of section 27 shall be commenced more than two years after the time when the subject matter of the prosecution arose.  2010, c. 6, Sched. C, s. 30.
31 (1) On application by the Institute, the Superior Court of Justice may make an order prohibiting a person from contravening section 27, if the court is satisfied that the person is contravening or has contravened that section.  2010, c. 6, Sched. C, s. 31 (1). No prosecution or conviction required (2) An order may be made under subsection (1) whether or not the person has been prosecuted for or convicted of the offence of contravening section 27.  2010, c. 6, Sched. C, s. 31 (2). Variation or discharge (3) Any person may apply to the Superior Court of Justice for an order varying or discharging an order made under subsection (1).  2010, c. 6, Sched. C, s. 31 (3). Offences under the Public Accounting Act, 2004
32 (1) The Institute shall not commence a prosecution for a contravention of section 13, 14 or 15 of the Public Accounting Act, 2004 with respect to any person who is not a member or former member of the Institute or a firm, except with the consent of The Public Accountants Council for the Province of Ontario.  2010, c. 6, Sched. C, s. 32 (1). Costs (2) If a prosecution by the Institute for a contravention of section 13, 14 or 15 of the Public Accounting Act, 2004 results in a conviction, the reference in section 16 of that Act to the Council shall be read as a reference to the Institute.  2010, c. 6, Sched. C, s. 32 (2). Complaints and Discipline
33 The complaints committee shall review every complaint regarding the conduct of a member of the Institute or a firm and, if the complaint contains information suggesting that the member or firm may be guilty of breaching the rules of professional conduct established by the by-laws, the committee may investigate the matter.  2010, c. 6, Sched. C, s. 33.
34 (1) Following the investigation of a complaint by the complaints committee, the committee may, (a) direct that the matter be referred, in whole or in part, to the discipline committee; (b) direct that the matter not be referred to the discipline committee; (c) negotiate a settlement agreement between the complaints committee and the member or firm and refer the agreement to the discipline committee for approval; or (d) take any remedial action that it considers appropriate in the circumstances and that is not inconsistent with this Act or the by-laws, including providing guidance to or admonishing the member or firm, but not including any action described in subsection 35 (4).  2010, c. 6, Sched. C, s. 34 (1). Review of settlement agreement (2) If the complaints committee refers a settlement agreement to the discipline committee under clause (1) (c), the discipline committee shall review the agreement and, (a) approve the agreement; or (b) reject the agreement and refer the matter back to the complaints committee.  2010, c. 6, Sched. C, s. 34 (2). Enforcement of settlement agreement (3) A settlement agreement that is approved by the discipline committee may be filed in the Superior Court of Justice.  2010, c. 6, Sched. C, s. 34 (3). Same (4) A settlement agreement that is filed under subsection (3) is enforceable as if it were an order of the Superior Court of Justice.  2010, c. 6, Sched. C, s. 34 (4).
35 (1) The discipline committee shall hear every matter referred to it by the complaints committee under clause 34 (1) (a).  2010, c. 6, Sched. C, s. 35 (1). Parties (2) The parties to a hearing under subsection (1) are the complaints committee and the member who or the firm that is the subject of the complaint.  2010, c. 6, Sched. C, s. 35 (2). Professional misconduct (3) The discipline committee may find a member or firm guilty of professional misconduct if the committee determines that the member or firm is guilty of breaching the rules of professional conduct established by the by-laws.  2010, c. 6, Sched. C, s. 35 (3). Powers (4) If the discipline committee finds a member or firm guilty of professional misconduct, it may by order do one or more of the following: 1. Revoke the member’s membership or the firm’s registration. 2. Suspend the member’s membership or the firm’s registration. 3. Impose restrictions or conditions on the right of the member or firm to practise as a Chartered Accountant. 4. Direct the member or firm to pay a fine and specify the timing and manner of payment. 5. Direct the member or firm to take any specified rehabilitative measure, including requiring the member or any member practising as a Chartered Accountant through the firm to successfully complete specified professional development courses or to seek specified counselling or treatment. 6. Refer the matter back to the complaints committee for further investigation, on such terms and conditions as the discipline committee may specify. 7. Require a practice inspection under section 40, on such terms and conditions as the committee may specify. 8. Make any other order that the committee considers appropriate in the circumstances.  2010, c. 6, Sched. C, s. 35 (4). Combining proceedings (5) If two or more proceedings before the discipline committee involve the same member or firm or the same or similar questions of fact, law or policy, the committee may, without the consent of the parties, combine the proceedings or any part of them or hear the proceedings at the same time.  2010, c. 6, Sched. C, s. 35 (5).
36 (1) The discipline committee may order that the member’s membership or the firm’s registration be suspended, or be subject to any restrictions or conditions that the committee may specify, pending the outcome of a hearing or settlement agreement respecting the matter, if there are reasonable grounds to believe that, (a) there is a significant risk of harm to members of the public or to the public interest; and (b) making the order would likely reduce the risk.  2010, c. 6, Sched. C, s. 36 (1). Same (2) An order may be made under subsection (1), (a) at any time after a matter is referred to the discipline committee under clause 34 (1) (a) and before the committee makes a final order under section 35; or (b) earlier on application by the complaints committee.  2010, c. 6, Sched. C, s. 36 (2). Parties (3) The parties to an application under clause (2) (b) are the complaints committee and the member who or the firm that is the subject of the complaint.  2010, c. 6, Sched. C, s. 36 (3). Matter must be referred (4) If an order under subsection (1) is made before the complaints committee makes a decision under subsection 34 (1) respecting the matter, the complaints committee shall, following its investigation, (a) refer the matter, in whole or in part, to the discipline committee under clause 34 (1) (a); or (b) negotiate a settlement agreement with the member or firm and refer the agreement to the discipline committee under clause 34 (1) (c).  2010, c. 6, Sched. C, s. 36 (4).
37 (1) A party to a proceeding before the discipline committee may appeal a final decision or order of the committee under section 35 or an order under section 36 to the appeal committee specified by the by-laws by filing a notice of appeal within the time and in the manner set out in the by-laws.  2010, c. 6, Sched. C, s. 37 (1). Effect of appeal (2) An appeal under subsection (1) does not operate as a stay in the matter unless the appeal committee, on motion by a party, orders otherwise.  2010, c. 6, Sched. C, s. 37 (2). Same (3) In making an order under subsection (2), the appeal committee may impose any restrictions or conditions on the right of the member or firm to practise as a Chartered Accountant that it considers appropriate, pending the outcome of the appeal.  2010, c. 6, Sched. C, s. 37 (3). Jurisdiction, powers (4) The appeal committee may determine any question of law or mixed fact and law that arises in an appeal under subsection (1) and may, (a) make any decision or order that could have been made by the discipline committee; (b) order a new hearing before the discipline committee; or (c) dismiss the appeal.  2010, c. 6, Sched. C, s. 37 (4). Decision, order final (5) A decision or order of the appeal committee under subsection (4) is final.  2010, c. 6, Sched. C, s. 37 (5).
38 (1) The discipline committee may award the costs of a proceeding before it under section 35 or 36 against the member who or firm that is the subject of the proceeding, in accordance with its procedural rules.  2010, c. 6, Sched. C, s. 38 (1). Same (2) An appeal committee may award the costs of a proceeding before it under section 37 against the member who or firm that is the subject of the proceeding, in accordance with its procedural rules.  2010, c. 6, Sched. C, s. 38 (2). Inclusion of Institute’s costs (3) The costs ordered under subsection (1) or (2) may include costs incurred by the Institute arising from the investigation, including any further investigation ordered under subsection 35 (4), prosecution, hearing and, if applicable, appeal of the matter that is the subject of the proceeding.  2010, c. 6, Sched. C, s. 38 (3). The Chartered Accountants Act, 1956 (4) An order for costs made under The Chartered Accountants Act, 1956 is deemed to have been validly made if the order was made, (a) on or after December 6, 2000; (b) by a committee established by by-laws made under clause 8 (1) (g) or (h) of that Act; and (c) in respect of a proceeding referred to in subclause 8 (1) (g) (ii) of that Act or an appeal of that proceeding.  2010, c. 6, Sched. C, s. 38 (4). Same (5) The references in subsection (4) to The Chartered Accountants Act, 1956 are to that Act as it read immediately before its repeal.  2010, c. 6, Sched. C, s. 38 (5). Application (6) This section applies despite section 17.1 of the Statutory Powers Procedure Act.  2010, c. 6, Sched. C, s. 38 (6).
39 Subject to subsection 19 (2), sections 33 to 38 apply with necessary modifications in respect of an individual who resigns as a member of the Institute or whose membership is revoked or otherwise terminated.  2010, c. 6, Sched. C, s. 39. Practice Inspections
40 The Institute may conduct inspections respecting the practices of members of the Institute and firms in accordance with the by-laws.  2010, c. 6, Sched. C, s. 40.
41 The costs to the Institute of an inspection respecting the practice of a member or firm shall be borne by the member or firm in accordance with the by-laws.  2010, c. 6, Sched. C, s. 41. Capacity
42 A member of the Institute is incapacitated for the purposes of sections 43 to 45 if, by reason of physical or mental illness, condition or disorder, other infirmity or addiction to or excessive use of alcohol or drugs, he or she is incapable of meeting his or her obligations under this Act.  2010, c. 6, Sched. C, s. 42.
43 If the Institute receives information suggesting that a member is incapacitated, the registrar may investigate the matter.  2010, c. 6, Sched. C, s. 43.
44 (1) Following an investigation under section 43, the registrar may apply to the capacity committee for a determination of whether the member is incapacitated.  2010, c. 6, Sched. C, s. 44 (1). Parties (2) The parties to an application under subsection (1) are the registrar and the member.  2010, c. 6, Sched. C, s. 44 (2). Medical or psychological examination (3) If the capacity committee determines that it is necessary to obtain the opinion of a physician or psychologist in order to determine whether a member is incapacitated, the committee may, on its own or on motion, order the member to undergo a medical or psychological examination.  2010, c. 6, Sched. C, s. 44 (3). Examining physician, psychologist (4) The examining physician or psychologist shall be specified by the capacity committee after giving the parties an opportunity to make recommendations.  2010, c. 6, Sched. C, s. 44 (4). Failure to comply (5) If the member fails to comply with an order under subsection (3), the capacity committee may make an order suspending his or her membership until he or she complies.  2010, c. 6, Sched. C, s. 44 (5). Assessment (6) Following the examination of a member, the physician or psychologist shall provide to the capacity committee, (a) an assessment of whether the member is incapacitated; (b) an assessment of the extent of any incapacity; and (c) any further information respecting the medical or psychological issues in the case.  2010, c. 6, Sched. C, s. 44 (6). Admissibility (7) Information provided by a member to a physician or psychologist during a medical or psychological examination is not admissible in evidence except, (a) in the application, including any appeal, and in any proceeding in court arising from or relating to the application; and (b) in an application under section 52 for a custodianship order, including any appeal, and in any proceeding in court arising from or relating to the application.  2010, c. 6, Sched. C, s. 44 (7). Powers (8) If the capacity committee determines that the member is incapacitated, the committee may by order, (a) suspend the member’s membership; (b) impose restrictions or conditions on the member’s right to practise as a Chartered Accountant; or (c) make any other order, other than revoking the member’s membership, that the committee considers necessary to protect the public interest.  2010, c. 6, Sched. C, s. 44 (8).
45 (1) A party to the application may appeal a decision or order under section 44, or a refusal to make an order under that section, to the appeal committee specified by the by-laws by filing a notice of appeal within the time and in the manner set out in the by-laws.  2010, c. 6, Sched. C, s. 45 (1). Jurisdiction, powers (2) The appeal committee may determine any question of law or mixed fact and law that arises in an appeal under subsection (1) and may, (a) make any decision or order that could have been made by the capacity committee; (b) refer the matter back to the capacity committee; or (c) dismiss the appeal.  2010, c. 6, Sched. C, s. 45 (2). Decision, order final (3) A decision or order of the appeal committee under subsection (2) is final.  2010, c. 6, Sched. C, s. 45 (3). Investigation and Inspection Powers
46 (1) The complaints committee may appoint investigators for the purposes of section 33.  2010, c. 6, Sched. C, s. 46 (1). Same (2) The registrar may appoint investigators for the purposes of section 43.  2010, c. 6, Sched. C, s. 46 (2).
47 The Institute may appoint inspectors for the purposes of section 40.  2010, c. 6, Sched. C, s. 47.
48 Every investigator or inspector who exercises powers under this Act shall, on request, produce written proof of his or her appointment under section 46 or 47, as the case may be.  2010, c. 6, Sched. C, s. 48.
49 (1) In conducting an investigation under this Act, an investigator may, (a) at any reasonable time, enter and inspect the business premises of the individual or firm under investigation, other than any part of the premises used as a dwelling, without the consent of the owner or occupier and without a warrant; (b) question and require the individual or anyone who works with the individual, or anyone who works in the firm, as the case may be, to provide information that the investigator believes is relevant to the investigation; (c) require the production of and examine any document or thing that the investigator believes is relevant to the investigation, including a client file; (d) on giving a receipt for it, remove any document or thing that the investigator believes is relevant to the investigation for the purposes of making copies or extracts of any document or information, but the making of the copies or extracts shall be carried out with reasonable dispatch, taking into account the scope and complexity of the work involved in making the copies or extracts, and the document or thing shall afterwards be returned promptly to the person from whom it was taken; and (e) use any data storage, processing or retrieval device or system used in carrying on business on the premises in order to produce a document in readable form.  2010, c. 6, Sched. C, s. 49 (1). Same (2) In conducting an inspection under this Act, an inspector may exercise any of the powers set out in subsection (1), with necessary modifications.  2010, c. 6, Sched. C, s. 49 (2).
50 (1) No person shall obstruct an investigator or inspector executing his or her duties or withhold from him or her or conceal, alter or destroy any document or thing relevant to the investigation or inspection.  2010, c. 6, Sched. C, s. 50 (1). Offence and penalty (2) Every person who contravenes subsection (1) is guilty of an offence and on conviction is liable to a fine of not more than $25,000.  2010, c. 6, Sched. C, s. 50 (2). Application to corporation (3) If a corporation is guilty of an offence under subsection (2), every director or officer of the corporation who authorized, permitted or acquiesced in the commission of the offence is deemed to be a party to and guilty of the offence and on conviction is liable to a fine of not more than $25,000.  2010, c. 6, Sched. C, s. 50 (3). Custodianship
51 (1) Sections 52 to 54 apply to property, wherever it may be located, that is or should be in the possession or control of a member of the Institute in connection with, (a) the business operations relating to the member’s practice; (b) the business or affairs of a client or former client of the member; (c) an estate for which the member is or was executor, administrator or administrator with the will annexed; (d) a trust of which the member is or was a trustee; (e) a power of attorney under which the member is or was the attorney; or (f) a guardianship under which the member is or was the guardian.  2010, c. 6, Sched. C, s. 51 (1). Same (2) An order under subsection 52 (1) applies to property that is or should be in the possession or control of the member before or after the order is made.  2010, c. 6, Sched. C, s. 51 (2). Interpretation (3) For the purposes of sections 52 to 54, property includes client files and other documents.  2010, c. 6, Sched. C, s. 51 (3).
53 In an order under subsection 52 (1) or on a subsequent application, the court may make such order as it considers appropriate for the compensation of the custodian and the reimbursement of the custodian’s expenses by the member, whether out of the property held by the custodian or otherwise as the court may specify.  2010, c. 6, Sched. C, s. 53.
54 The Institute, the member or the custodian may apply to the Superior Court of Justice to vary or discharge an order made under subsection 52 (1).  2010, c. 6, Sched. C, s. 54.
55 (1) Sections 51 to 54 apply with necessary modifications in respect of an individual who resigns as a member of the Institute or whose membership is revoked or otherwise terminated.  2010, c. 6, Sched. C, s. 55 (1). Same, property (2) Sections 51 to 54 apply to property that is or should be in the possession or control of an individual referred to in subsection (1), before or after he or she ceases to be a member.  2010, c. 6, Sched. C, s. 55 (2). Miscellaneous
56 The registrar shall establish and maintain a register of the members of the Institute, firms and students.  2010, c. 6, Sched. C, s. 56.
57 Any statement containing information from the register purporting to be certified by the registrar is admissible in evidence as proof, in the absence of evidence to the contrary, of the information in the statement, without proof of the registrar’s appointment or signature.  2010, c. 6, Sched. C, s. 57.
58 (1) Every person engaged in the administration of this Act and the by-laws shall preserve secrecy respecting information or material that comes to his or her knowledge or possession in the course of his or her duties under this Act or the Public Accounting Act, 2004, and shall not disclose any such information or material to any person except, (a) to his or her counsel; (b) with the consent of the person to whom the information or material relates; (c) to the extent that the information or material is available to the public; (d) as may be required in connection with the administration of this Act and the by-laws or with any proceeding under this Act; or (e) as may otherwise be required by law.  2010, c. 6, Sched. C, s. 58 (1). Offence and penalty (2) Every person who contravenes subsection (1) is guilty of an offence and on conviction is liable to a fine of not more than $25,000.  2010, c. 6, Sched. C, s. 58 (2). Application to corporation (3) If a corporation is guilty of an offence under subsection (2), every director or officer of the corporation who authorized, permitted or acquiesced in the commission of the offence is deemed to be a party to and guilty of the offence and on conviction is liable to a fine of not more than $25,000.  2010, c. 6, Sched. C, s. 58 (3). Costs (4) In addition to the fine, on conviction for an offence under this section, a court may order that the convicted person pay to the Institute some or all of the costs reasonably incurred by it in prosecuting the offence and in undertaking any investigation related to the subject matter of the prosecution.  2010, c. 6, Sched. C, s. 58 (4). Same (5) Costs payable under subsection (4) are deemed to be a fine for the purpose of enforcing payment.  2010, c. 6, Sched. C, s. 58 (5). Limitation (6) No prosecution for a contravention of subsection (1) shall be commenced more than two years after the time when the subject matter of the prosecution arose.  2010, c. 6, Sched. C, s. 58 (6).
59 (1) The Institute may apply to the Superior Court of Justice for an order authorizing the disclosure to a public authority of any information that a person to whom subsection 58 (1) applies would otherwise be prohibited from disclosing under that subsection.  2010, c. 6, Sched. C, s. 59 (1). Restrictions (2) The court shall not make an order under this section if the information sought to be disclosed came to the knowledge of the Institute as a result of, (a) the making of an oral or written statement by a person in the course of an investigation, inspection or proceeding that may tend to criminate the person or establish the person’s liability to civil proceedings, unless the statement was made at a hearing held under this Act; (b) the making of an oral or written statement disclosing matters that the court determines to be subject to solicitor-client privilege; or (c) the examination of a document that the court determines to be subject to solicitor-client privilege.  2010, c. 6, Sched. C, s. 59 (2). Documents and other things (3) An order under this section that authorizes the disclosure of information may also authorize the delivery of documents or other things that are in the Institute’s possession and that relate to the information.  2010, c. 6, Sched. C, s. 59 (3).
60 No person to whom subsection 58 (1) applies shall be compelled to give testimony in any civil proceeding, other than a proceeding under this Act or a judicial review relating to a proceeding under this Act, with regard to information obtained in the course of his or her duties.  2010, c. 6, Sched. C, s. 60.
61 No record of a proceeding under this Act and no document or thing prepared for or statement given at such a proceeding and no decision or order made in such a proceeding is admissible in any civil proceeding, other than a proceeding under this Act or a judicial review relating to a proceeding under this Act.  2010, c. 6, Sched. C, s. 61. Note: On a day to be named by proclamation of the Lieutenant Governor, the Act is amended by adding the following section: Regulations 61.1 The Lieutenant Governor in Council may make regulations prescribing provisions of the Not-for-Profit Corporations Act, 2010 that apply to the Institute.  2010, c. 15, s. 216 (2). See: 2010, c. 15, ss. 216 (2), 249. Section Amendments with date in force (d/m/y) 2010, c. 15, s. 216 (2)
- not in force
62 No action or other proceeding may be instituted against the Institute, the council or any committee, any member or former member of the Institute, of the council or of a committee, or any officer, employee or agent of the Institute or of the council for any act done in good faith in the exercise or performance or the intended exercise or performance of any power or duty of the Institute under this Act or the Public Accounting Act, 2004 or for any alleged neglect or default in the exercise or performance in good faith of such power or duty.  2010, c. 6, Sched. C, s. 62. By-laws
64 (1) A by-law made by the council is effective on and after the day it is made.  2010, c. 6, Sched. C, s. 64 (1). Approval of by-law by members (2) Despite subsection (1), a by-law made by the council does not continue to have effect unless it is approved by the members of the Institute at the earlier of the first annual meeting of the Institute following the making of the by-law and any general meeting at which the by-law is considered.  2010, c. 6, Sched. C, s. 64 (2). Effect of rejection (3) A by-law that is not approved by the members of the Institute in accordance with subsection (2) ceases to have effect on the day on which the approval is withheld.  2010, c. 6, Sched. C, s. 64 (3). Same, validity (4) The rejection of a by-law by the members of the Institute does not affect the validity of any action taken under the by-law while it was in effect.  2010, c. 6, Sched. C, s. 64 (4).
65 Every by-law made by the council under The Chartered Accountants Act, 1956 that is in force immediately before the day on which this section comes into force is deemed on that day to be a by-law of the Institute under this Act and shall remain in force, to the extent that it does not conflict with this Act, until it is amended or revoked by by-law under this Act.  2010, c. 6, Sched. C, s. 65. 66., 67 Omitted (amends, repeals or revokes other legislation).  2010, c. 6, Sched. C, ss. 66, 67. 68 Omitted (provides for coming into force of provisions of this Act).  2010, c. 6, Sched. C, s. 68. 69 Omitted (enacts short title of this Act).  2010, c. 6, Sched. C, s. 69. ______________  Français