Bill ID 5254 (Legislature 17, Session 2)

L17 S2 5254

Alberta — Bills

1973 Bill Pro 1 Second Session, 17th Legislature, 21 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL Pre 1 The Society of Industrial Accountants of Alberta Act, 1973 MR. JAMISON First Reading .............................. . Second Reading . Third Reading .... ['ri II ted by QUEEN'S PRINTER for the Province of Alberta, EDMONTON

Short title

Definitions BillPr. 1 Mr. Jamison BILL Pre 1 1973 THE SOCIETY OF INDUSTRIAL ACCOUNTANTS O'F ALBE'RTA ACT, 1973 (Assented to , 1973) HER MAJESTY, by and with the advice and consent of t.he Legislative Assembly of Alberta, enacts as follows: 1. This Act may be cited as The Society of Industrial Accountants of Alberta Act, 1973. 2. In this Act, (a) "Council" means the Council of the Society; (b) ~'member"means a person who is registered in a class of membersihip of the Society; (c) "Society" means The Society O'f Industrial Account an ts O'f A1berta. Continuation 3.

The Society of Industrial A0cO'untants of Alberta as ~~cl~:y heretO'fO're cO'nstituted is cO'ntinued as a bO'dy cO'rpO'rate under the same name. Objects Head office Council of the Society 4.

The objects O'f the Society shaH be to' prO'mO'te and increase the knowledge, skin and prO'ficiency of its mem bers in all things relating to' the professiO'ns or callings of accounting and business and financial O'rganization and administratiO'n by developing such 'educatiO'nal and prO'fes sional training prO'grams, and pres1crihing such tests of 0O'mpetency, fitness and standards of mO'ralcharacter as may he deemed necessary O'r a,ppropriate to' qualify for membersihip in the Society. 5.

The head orffke O'f the Society shall be located in the PrO'vince O'f Alberta at such place therein as may be de termined by the CouncH. 6.

(1) There shall be a gO'verning body O'f the Society called the Council which shall manage and 00nduct the business and affairs of the Society and exercise in the name O'f and on behalf O'f the Society the objects, powers and duties of the Society.

Explanatory Notes This proposed Private Act is not strictly speaking a request [or a new Act, but is rather a request for a more meaningful replacement ofexiS'ting legislation, namely, the 1944 Private Act known as "An Act to incorporate The Society of Industrial Accountants of Al berta", with

an Act which accurately reflects the functions and duties of The Society of Industrial Accountants of Alberta in 1973. Due to severe changes in both the functions and competency ex pected by the public of Registered Members of The Society of Industrial Accountants of Alberta, as well as the functions and duties which the said Society itself presently performs, a very real need exists for legislation which ,accurately reflects the circum stances existing in 1973, as opposed to those which existed in 1944. In particular, major attention must, in 1973 be directed by The Society of Industrial Accountants of Alberta to: (

a) development of educational and professional training pro grams and tests of competency for applicants for member ship in the said Society. The Society of Industrial Account ants of Alberta has in fact developed extensive training programs and has collaborated with various accredited ed ucational institutions for presentation of such programs. This is not an object of the Society as stated in the existing 1944 legislation, and therefore the possibility exists that the Society oannot legally insist upon the completion by ap plicants for membership in the Society of the specified courses and prog1rams which the Society has developed since 1944; (

b) provision for the discipline of Members of the Society. The number of Members of the Society has vastly increased since 1944 and therefore, in the interests of the public, provisions for disciplining by the Society of its Members is essential. It should be noted that the proposed Private Act governs only those persons who choose to become Members of the Society and does not attempt to reserve to its Members the exclusive right to practice accounting in the Province of Alberta.

Officers By-laws of the Society

(2) The Council shall consist 'Of not les'S than seven nor mGre than 15 members of the Society, five Gf whom shall constitute a quorum.

(3) Unless 'Otherwise provided by the by-laws of the Society, Gnly registered m'embers ,of the Society in good standing shall be eligible f'Or nomination and electi'On to the Council.

(4) Retiring Council members shall be eligible for nomi nation and re-ele,ction to the Oouncil.

(5) Council members shall be elected annually at the annual general meeting of the Society and shaH hold office until their suoces,sors are elected. ( 6) When a vacancy Gccurs in tlhe Council for 'any rea son, the remaining or c'Ontinuing Council members may appoint a registered member of the Society, or a member in such other class of membership 'Of the Society as may be designated by the by-laws 'Of the Society, to fill the vacancy until the next annua1 general meeting 'Of the Soci ety, and f'Or this purpose a majority 'Of 1fue remaining 'Or cGntinuing CouncH members shall 'constitute a quorum.

(7) Council meetings shall be held at such :time and place as may be prGvided by the by-laws of the S'Ociety. 7.

(1) The officers of the Society shall be, in additi'On to. such other officers as may be required iby the by-laws of the Society, the President, Vice-President, Secretary and Treasurer, brut the offkes 'Of Secretary and Treasurer may be held by the same person.

(2) The offi'cers of the Society shall he elected by the Council from .among its members.

(3) The duties of the officers of the Society and the performance 'Of those duties shall be subject to. ~nd in a~ cordance with the provisions of the by-laws 'Of the SGciety. 8.

(1) Subject to subsection (3), the Council may, by resolution, or the Society may, at an annual .or spedal general meeting of the Society, pass, re-enact, or amend by-laws f'Or the gGvernment of the Society, the management and conduct of the business and affairs 'Of the S,ociety, and for the exercise or carrying Gut of the Gbjects, pGwers, and duties Gf fue Society.

(2) WithGut restri,cting the generality of suhsection (1), the Council or the Society, as the case may be, may pass by-laws :for the foHowing purpGses: 2

(

a) to prescribe, with respect to each class of member :ship. in the Society, the ,oourses of study and exami nations required for admission thereto and to establish or ,collaborate with educational institu tions for the presentation and recognition of such courses of study and examinations; (

b) to authoDize any agreements by way of contract or otherwise between the Society and any educational institution for the purpose of carrying out any ob j ects of the Society; (

c) to prescrihe dasses of membership in the Society, the rights and obligations of ealCh such ,class, and the qualHications required for membership in each such class.; (

d) to regulate the admission, enrolment and registra tion of members of the Society; (

e) subj ect to the provisions 'Of this Act, to govern the conduct and discipline, including suspension, ex pulsion, and 'reinstatement of members of the So dety ,and to pres1cribe sucJh sancti'Ons as may be considered necessary for p.rofessilOnal misconduct, including the payment of fines to the Society; (

f) to prescribe the admission fees, annual fees, exami nation f.ees, and any other moneys payable to the Society; (

g) to provide for the appointment, remuneration and removal of officers and employees of the Society and to prescribe the functions 'and duties of such officers and employees; (

h) to estrublish 'ehapters of the Society within Alberta; (

i) to author,ize the Society to affili.ate with any other body, corporate or otherwise, having objects similar to those 'Of the Society; (

j) to govern the election of Gouncil members; (

k) to regulate the calling and conducting of all meet ings of the Society and of the Council, and to pre scrihe the procedures to he followed at and in respect of suc1h meetings; (1) to appoint such committees as may be deemed 'Use ful for the purpose of fa,cilitating the busines,s, management and objects of the Society and to delegate such duties, functions and powers to com mi ttees 'So appointed as may be deemed necessary or proper.

(3) By-laws, amendments thereto, or re-enactments thereof passed by resolution of Council shall be of no force or effect until approved by a majority of the members of the Society present at either an annual or special general meeting of the Society duly constituted in a-ecordance with the prov:isions of this Act and the by-laws of the Society, 3

Rules of Counell Powers of the Society Membership in the Society 9. Without restricting the generality of sectio.n 6, sub section (1), and in addition to the powers granted to the CounciJ by

section 8, the Council may, by resolution, make and amend sllleh rules as it cO'TIsiders necessary from time to time governing: (

a) admission fees, annual fees, examination fees, and other moneys paya1ble to the Society; (

b) professional conduct and ethics of members of the Society; (

c) entrance requirements of applicants for member- ship in the Society; and the resolutions respecting sueh rules 0.1' amendments thereof shall be effective and binding on all members of the Society and all applicants for membership in the So cIety imlnediately upon being passed by a majority of the Council members present at a duly constituted Council meeting. 10.

(1) The Society may acquire by gift, purchase or onherwise, and may alienate, sell, mortgage, lease 'Or other viis~ dispose of real or personal property for the purposes of carrying out and promoting the objects of the Society.

(2) The Society shall use all its iuoome and profits, if any, for the purposes of carrying out ,and promoting the obj ects of the Society but the Society is prohihited from distributing or paying as dividends such income or profits to its members.

(3) The Society may borrow money upon the credit of the Society and may hypothecate, mortgage or pledge both its real and personal property or any part thereof, includ ing its sources of funds, to secure money for the purposes of 'carrying 'Out and promoting the objects of the Society. 11.

(1) The Society's membership for the time being s'hall be divided into three classes, namely, registered mem bers, general members and student members, provided that further classes of membership may be authorized by the by-laws of the Society in a,ceordance with

section 8, sub section (2), clause (c).

(2) Membership in the Society shall be open to all per sons who 2xe interested in the objects of the Society, and v.lho are qualified for membersihip under the provisions of this Act, the by-laws of the So.ci.ety, and any applicable rules of the Council made pursuant to sec,tion 9 herein.

(3) All essential matters not provided for by this Act relating to the qualifieations required for each class of memher of the Society, the rights and obligations of each such class, and the procedure to be followed and require- 4

Register Certificate of registrati<>n Designation of registered members rnents to be met hy applicants for admission to the Society shall be provided for by the by-laws of the Society, Dr the rules m1ade by the Council pursuant to

section 9. ( 4) The persons who are members of the Society in good standing immediately before this Ad comes into force shall continue as members thereof subject to the provisions of this Act and the by-laws of the Society. 12. ( 1 ) A re1gister shall be kept by the Secretary of the Society or such 'Other officer as may be designated by the Council.

(2) The register shaH contain the names and addresses ofaH members of the Society in good standing and shall specify the class of membership held by each such member.

(3) The Secretary 'Or other designated officer shall keep the register strictly in accordance with the provisions of this Act and the by-laws of the Society.

(4) The re,gister, or a 'copy or extract thereof certified by the Secretary or other designated officer, shall be prima facie evidence in all Icourts in the Province and before all justices of the peace in and for the Province that such persons therein named are members of the Society and are in the class of membership of the Society specified therein.

(5) The abs1ence of the name of any person in the regis ter, 'Or a copy thereof certified by the Secretary or other designated offi,cer shall be prima f'acie evidence in all courts in the Province and before all justkes of the peace in and for the Province that such person ;is not a member of the Society.

(6) Only those memhers whose names are inscribed in the register shall be entitled to the privileges of member ship in the Society in accordance with the class of member ship sp'e,~ified therein as being 'held by them.

(7) The register shall at all reasonable times be .open for inspection by the public at the head office of the Society. 1.3. A certificate of registration bearing the seal of the Society shaH be lsisued to each reg,~stered member of the Society, but such certificate shall remain the pro perty of the Socie,ty and may be reclaim·ed by an officer of the Society when the registered member to whom such certifica te was issued -ceases to be a registered member of the Sodety in ,good standing. 14.

(1) Every registered member of tJhe Society may, so 'long as he remains a registered member .of the Society in ,good standing, use the desi'gnation "Registered Industrial Accountant" and may use after hi.s name the letters 5

Meetings Professional Conduct Committee Professional mis-conduc.t "R.I.A." provided that the use of the s,aid designation and of the said letters shaH be strictly in accordance with the provisions of the by-laws of the Society relating thereto.

(2) Any person not being a registered member of the Society in good standiing and using the designati.on "Re gistered Industrial Accountant" or the letters "R.I.A."' or any name, title or description implying that he is a re gis,tered member .of the Society, or any person holding himself out as such registered member, :is guilty of an offence.

(3) Any person who is guilty of an offence under this

section js tIi2.Jble on summ.ary conviction toa fine not ex ceeding $100 for the first offence and not e~ceeding $200 for every suhsequent offence. 15.

(1) A general meeting of the members of the So c:ety shall be held annually at such time and place and upon surch notice as may be pr10vided in the by-laws of the So ciety for the purpose of electing the Council 'Of the Society and for 1)he purpose of dealing with such other business of the Society as may be brought before the meeting.

(2) Special genera'} meetings of the members of the 20rjety may be called and held in accordance with the pro visions .of the by-laws of the Society. 16.

(1) The Council s:hall appoint a standing committee to 'be known as the Professional Conduct Committee whose function s,hall be to investigate and determine any com olaint .of profess,ionall miseonduct made against any mem ber .or members of the Society.

(2) Subject to the provisions of the by-laws of the So~iety, the Professional C.onduct Com,mittee shall consist of five registe,red me'mbers of the Society, one .of whom shall be appointed by the Council as '0lhairman thereof.

(3) No Council :member shall be appOiinted to the Pro fessional Conduct Committee. ( 4) The tenure of office of members .of the Professional} Conduct Committee shall be determined in the s'Ole dis,cre tion of the Council. 17.

(1) For the purposes of this Act and the by-laws of the Society, professional misconduct shall be deemed to include 6 (

a) contravention of any provision of this Act or of the by-laws of the Society; (

b) contravention of any rules made by the Council pursuant to

section 9;

(

c) conduct which is inimical to the best interests of the pubHc, the professi.on, or the members .of the SOCliety; (

d) conduct whkh is detrimental to the character, dig nity, honour, or reputatio.n of the profession of the Society; (

e) conduct evidencing a lack of competency 'Or want of skill to. the extent that such conduct tends to harm the s:tanding of the So.ciety or its members and is thereby inimical to. the best interests of the So eiety.

(2) Subject to. the provisi.ons 'Of this Act respecting ap peals, whether or no.t a member is guilty of professional miscO'nduct shall be a question of fact to be determined solely by the Pro.fessional Conduct Committee. Complaints 18.

(1) Co.mplaints .of pr.ofessional miseO'nduct may be Investi gation of complaint Hearing made by any perso.n, whether such person is a member of the So.ciety or n.ot, and shall be made in writing and di rected to the head office of the Society.

(2) In the event that the Society receives a -co.mplaint of pro.fessio.nal mis,conduct ag.ainst a member of the Coun cil, or a member of the Profesls:ional Conduct Committee, sueh member shaH f.orthwith he removed from the Council, any office of the Society held by sU'ch member, .or from the Professional Conduct Committee, as the cas'e may he, until all proceedings respecting the cmnplaint have been com pleted, at whi()h time such 'member may, in the di8'cretion of the Council, be reinstated to the CO'uncHand any office of the Society which he :held previous to the receipt by the Society of the co.mplaint, or to. the Professio.nal Conduct Committee, as the case may be. 19.

Upon the receipt by the Society of a -complaint, the Professii'Onal Co.nduct C.ommittee shall 100nduct such in vestigati'Ons as it considers necessary and upon completi.on of sillch investigations may either: (

a) direct that a hearing be conducted in a'0cordance withtJhe provisions of this A'0t, the hy-laws of the Society and any rules, which may be made by the Council pur,suant to

section 24; (

b) direct that no further action he taken and so notify the ·complainant, if the Professional Conduct Com mittee is of the opinion that the complaint is fri volous or without basi'S, or, if pr.oven, w.ould not constitute professional mis:conduct. 20.

(1) In the event that the Professional Conduct Conlmittee directs that a hearing be :conducted in accord ance with

section 19, a no.tiee shaH be served on the member whose eonduot is the subject of the hearing at least 14 days prior to. the date of the hearing, which notice shall contain the following: 7

(

a) a statement of the c'Onduct c'Omplained O'f; (

b) the date, time and place of the hearing; (

c) a statement of any relevant dOClUm,ents 'Or O'ther evidence to be produced by the member at the hearing.

(2) In the event that a memlber of ~the SoCiiety who is served with the notice referred to in subs,eetion (1) fails to appear at the hearing, the Professional Conduct Com mittee may proceed in his absence and such member is not entitled to' any further notice.

(3) In the event ,that a member of the Society is served vViith the notice referred to' in subsection (1) and faits, without reasonable ex'cJUse, to' rproduce the documents or other evidence stated in the said notice, the Professional Conduct Committee may refuse to hear his evidence and may determine the questiO'ns in :issue on the basis of the evidence submitted hy the cornplainant. ( 4) The Professional Gonduet Committee may require the attendance of witnesses by a notice issued under the hand of the Sec1reta:ry and the seal of the Society and stat ing the plaee and time at which the witnesls is to attend and the documents, if any, that he is reqruiired toO produce.

(5) A witness whO' is served with the notice referred toO in subsection (4) is entitled to' demand and to he paid the usual fees payable to witnesses :in an action in the Tr,ial Division of the Supreme Court O'f Alberta, if the witness is a person other than the member whOoseconduct is being investigated. ( 6) A witness (

a) who faHs to. produce dooumentary evidence in obe dience to. a no.tice, or (

b) who faNs to. attend before the Professional Conduct Committee in obedience to. a no.tiee, or (

c) Who fails in any way to co.mply with the noti,ce, or (

d) whO' refuses to answer any questio.ns allowed by the Pro.fessio.nal Conduct Committee or refuses to take an Ooath a,s required by the Chairman of the Professional Conduct Committee, may be proceeded a,gainst in the Supreme COourt of Alberta as for a dvil oContempt of that Court.

(7) Subject to subsectiO'ns (8), (9) and (10), the Pro fessional Conduct Committee in conducting a hearing pur suant to this Act is nOot bound by the technical rules of e~idence in 'actio.ns or proceedings in any courts and may proceed to ascertain the facts in such manner as it con siders proper. 8

Order rOlf Professional Conduct Committee

(8) The testimony of witnesses in hearings conducted by the Professional Conduct Committee shaH he made under oath.

(9) All evidence produced and determinations made at hearings 'CGnducted ibythe ProfessiGnal Conduct Committee shall he recGrded in such manner 'as the PrGfessional Con duct Committee may 'Con:s:~der necessary having regard to. the appeal provisions of this Act.

(10) Any witness testifying at 'a hearing slhall be subject to. ,cross-examination either on the oral testimony 'made by him at such hearing, or on ,such do::uments 'as he may have produced.

(11) A member against whom the complaint of profes siGna'1 misconduct has heen made m,ay, at his own expense unless otherwise ordered by the Council pursuant to

section 25, he represented by legal counsel at a hearing oonducted pursuant to. this A'ct. 21.

(1) Upon 'Completion of a hearing conducted in ac cor.dance with the provisions of this Act, if the Professional Conduct Committee finds the member Gr members whose conduct is the suhject .of the c.omplaint guilty of profes sional misoCGnduct, ;it may, subje:ct to the approval o.f the C.ouncil as provided by this se'Ction (

a) o.rder the repr:iom:and, censure, suspensio.n or expul sion of 'any sUdh member as it ,considers just; (

b) order that a member found guilty pay, in addition to. Grin lieu of any srUch reprim,and, censure, sus penslion or e~pulsion, a fine of not more than $500 to. the Society within a time to. be fixed by the order, andm:ay further .order that in default of payment of such fine within the time foOr payment prGvided, that the member be suspended until the fine has been .paid.

(2) No. order of the Professiona:l Condud Committee made pursuant to. subsection (1) shall be o.f any force or effect until the appro.val of the Council has been endorsed thereon.

(3) Upon the written approval of the Council being endorsed thereon, the order sfhaH be served upon the mem ber who. has been found guilty o.f professional misconduct by mailing the o.rder in a prepaid envelope addressed to such member at the address shown for such member o.n the register o.f the Society.

(4) Service of the o.rder shall be deemed to. have been effected on the day that it would, in due CGurse of post, reach the address to which it is directed.

(5) The order shall be effective co.mmencing on the 31st day after service as aforesaid unless: 9

RefusaJl of Council to appl10ve order Protection against action Rules governing hearings Costs (

a) the Council otherwise orders pursuant to subsection (7), or (

b) an appeal from the order has been commenced in the Supreme Court of Alberta and the Council has received written notice thereof.

(6) If a member is found guilty of professional miscon duct and is ordered to be suspended or expelled, the name of such member shall be removed from the register of the Society immediately upon the order becoming effective as provided by this Act.

(7) If the Council is of the opinion that the conduct of the guilty member is of such a serious nature as to warrant im mediate action, it may, at the time it approves an order made pursuant to subsection (1), direct that such order shall be effective on the date of service thereof and shall remain effective unless rescinded or varied by the Supreme Court of Alberta. 22. Notwithstanding any of the provisions of this Act or the by...:laws of the Society, the Council may refuse to approve an order of the Professional Conduct Committee upon special circumstances being shown why the order should not be made. 23.

No action lies against the Professional Conduct Com mittee 'Or the Council or any member or members thereof, or any person acting on their instructions, for anything done in good faith and in purporting to act pursuant to this Act or the by-laws of the Society. 24. The Council may make rules governing the prDcedure in dealing with complaints including the manner in which hearing:s are to be conducted and determinations made pro vided that such rules shall in no way disturb the authority of the Professional Conduct Committee as provided by

section 17, subsection (2). 25.

(1) The Council may order to be paid out of the funds at its disposal such costs as it deems just to any person against whom a complaint has been made, which, upon com pletion of a hearing in accordance with this Act has been found to be frivolous or vexatious.

(2) When a member has been found guilty of profession al misconduct, the Council may 'Order that the costs 'Of and incidental to a hearing eond ucted pursuant to this Act be paid by the member.

(3) In the event a member ordered to pay costs pursuant to subsection (2) fails to comply with such order, the Society may have such costs taxed by the taxing officer of the 10

Appeal to Supreme Oourt of Alberta Coyp of proceeding,s General Right to prac<ti.ce Repeal Commence ment Supreme Court of Alberta and thereafter execution may issue out of the said Court for the recovery of the 'Costs in like manner as upon a judgment in an action in that Court. ( 4) The costs to be taxed and allowed shall, as far as practical, be the same as the analogous or like costs in an action in the Suprem.e Court. 2-6.

(1) Where a member has been found guilty 'Of professional misconduct and has been ordered to be sus pended, expelled 'or fined, the member may, subject to subsection (3), appeal to the Supreme Court of Alberta either from the finding of guilt or the punishment imposed by the order or both.

(2) Where a member has been ordered to pay costs pursuant to

section 25 he may appeal such lorder in accord ance with the provisions of subsection (3).

(3) The appeal shall be commenced by originating notice of motion which shall be filed with the Clerk of the Supreme Court of Alberta within 30 days after the date of service of the order in accordance with the provisions of this Act.

(4) The Alberta Rules of Court shall be applicable to all appeals c'Ommenced pursuant to this Act.

(5) The decision of the judge of the Supreme Court of Alberta hearing an appeal pursuant to this

section shall be final and binding on the parties to the appeal. 27. The Professional Conduct Committee, upon the re quest of any member desiring to appeal, shwll furnish him with a certified copy of all proceedings, reports, orders and papers upon which the Committee or the Council acted in making the order appealed against. 28. The Society may authorize or institute any proceed ings under this Act. 29. This Act shall not affect or interfere with the rights of any person not a member 'Of the Society from carrying on the business, in Alberta, of accounting and from designating himself as an accountant. ,30.

This Act repeals and replaces The Society of Indus trial Accountants of Alberta Act, 1944. 31. This Act comes into force on the day upon which it is assented to'. 11 Title: 1973 (17th, 2nd) Bill Pr1, The Society of Industrial Accountants of Alberta Act, 1973

Document details

Collection	Alberta — Bills
Citation	L17 S2 5254
Type	bill
Volume / chapter	L17 S2 5254
Language	en
Format	json
Source	PROVINCIAL
Identifier	2dc1c01aece016185d2c22935e6eb5a5621af935

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