Bill 851 — Certified Management Accountants Act (46th General Assembly, 1st Session)
Bill 851
Newfoundland and Labrador — Bills
First
Session, 46th General Assembly
Elizabeth II, 2008
BILL 51
AN ACT RESPECTING
CERTIFIED MANAGEMENT ACCOUNTANTS
Received and Read the First Time ...................................................................................................
Second Reading .................................................................................................................................
Committee ............................................................................................................................................
Third Reading .....................................................................................................................................
Royal Assent ......................................................................................................................................
HONOURABLE
KEVIN O'BRIEN
Minister
of Government Services
Ordered
to be printed by the Honourable House of Assembly
EXPLANATORY NOTE
This Bill would revise the law
respecting the regulation of certified management accountants.
A BILL
AN ACT RESPECTING CERTIFIED MANAGEMENT
ACCOUNTANTS
Analysis
Short title
Definitions
Society continued
Objects of society
Board
Appointment by minister
Meetings
Fees
By-laws
Annual report
Certification
Register
Accounting designations
Members only to use designations
Saving
Definitions
Professional corporation
Corporate register
Annual licence
Revocation of licence
Effect of incorporation
Liability of member
Misconduct of a professional corporation
Limited liability partnerships
Definitions
Complaints and disciplinary panel
Allegation
Effect of filing allegation
Complaints authorization committee
Adjudication tribunal
Hearing
Copies of books, etc. as evidence
Guilty plea by respondent
Powers of adjudication tribunal
Filing and publication of decisions
De-registration and suspension
Failure to comply
Re-hearing
Costs of society
Collection of fine
Appeal to Trial Division
Action prohibited
Application of sections to professional
corporation
Regulations
Offence
RSNL1990 cM-1 Rep.
Commencement
Be it enacted by the Lieutenant-Governor and
House of Assembly in Legislative Session convened, as follows:
Short title
1. This
Act may be cited as the Certified Management
Accountants Act .
Definitions
2. In this Act
(a) "board" means the board referred to
section 5 ;
(b) "certificate" means a certificate to
practice as a certified management accountant issued under
section 11 ;
(c) "member", unless the context
otherwise requires, means a member of the society who holds a certificate under
this Act;
(d) "minister" means the minister
appointed under the Executive Council Act
to administer this Act;
(e) "registrar" means the registrar
appointed under
section 12 ; and
(f) "society" means the Society of Certified
Management Accountants of Newfoundland and Labrador continued under
section 3 .
Society continued
(1) The
Society of Certified Management Accountants of Newfoundland and Labrador is continued as a
corporation without share capital for the purposes of
Part XXI of the Corporations Act .
(2) A person who is certified under this Act is a
member of the society.
Objects of society
4. The
objects of the society are
(
a) to promote and increase the knowledge, skill,
and proficiency of certified management accountants;
(
b) to protect the integrity of the profession;
and
(
c) to serve and protect the public interest in
all matters relating to the conduct of certified management accountants.
Board
(1) The
society shall be governed by a board of directors composed of
(a) 9 members elected from and by members of the society
in accordance with the by-laws; and
(b) 3 persons appointed under
section 6 who are not members of the society.
(2) The board shall elect a chairperson from among
the elected members.
(3) The chairperson, or an elected member
designated by him or her, shall chair the meetings of the board.
(4) A member may be elected for a term set by the
by-laws which shall not exceed 3 years and is eligible to be re-elected, but
shall not serve as a member for more than 9 consecutive years.
(5) An elected member may resign his or her office
by written notice to the board.
(6) Where an elected member resigns, dies or
becomes incapable of performing his or her duties, the remaining members shall
appoint a replacement to serve until the expiry of the term of that elected
member.
(7) Where the term of office of a member of the board
expires and a successor has not been elected or appointed, the member may
continue to hold office until a successor is elected or appointed but time
served by that member under this subsection shall not be counted for the purpose
of subsection (4).
(8) Elected members shall serve without payment
for their services, but their travel and other expenses associated with their
duties as members may be paid by the society, in accordance with the by-laws.
(9) The society may pay the registrar for
performing his or her duties under this Act, in accordance with the by-laws.
Appointment by
minister
(1) The
minister shall appoint as members of the board 3 persons who are not certified
management accountants or persons licensed, registered or certified as
accountants under another Act who are suitable to represent the public interest.
(2) A person appointed under subsection (1) holds
office for a term of 3 years and is eligible to be re-appointed.
(3) Where a person appointed under subsection
(1) holds office for a period of 9 consecutive years the person is not eligible for
appointment as a member of the board until the expiration of 12 months from the
end of the year in which he or she was last a member.
(4) Where the term of an appointed member expires,
he or she continues to be a member until re-appointed or replaced.
(5) The society shall pay the expenses of a person
appointed under this
section in accordance with guidelines established by the
Lieutenant-Governor in Council.
(6) A person appointed under subsection (1) may
resign his or her appointment by written notice to the minister and shall
provide a copy to the chairperson of the board.
(7) A person appointed under subsection (1) may be
removed from office by the minister before the expiration of his or her term of
office and no compensation shall be paid to him or her other than an amount
owing under subsection (5).
Meetings
(1) A
quorum of the board is 5 members, one of whom shall be an appointed member.
(2) Except where prohibited in the by-laws, a
member may, where a majority of the members consent, participate in a meeting
of the board by means of the telephone or other telecommunication device that
permits all persons participating in the meeting to communicate with each
other.
(3) Where a quorum under subsection (1) exists, a
majority of that number is sufficient to make a decision, and in the event of a
tie the chairperson of the meeting shall cast the deciding vote.
(4) In the absence of the chairperson, the members
of the board in attendance at a meeting may appoint another member to chair
that meeting.
(5) The society shall hold an annual general
meeting, to which all members shall be invited, to elect the members of the board.
(6) At the annual general meeting the society shall
appoint an auditor to audit the accounts of the society and report on the
financial statement prepared by the society.
(7) The board may in its by-laws provide for
voting at a meeting of the board or the society or in an election of members by
mail or electronic means.
Fees
(1) In
prescribing the fees payable under this Act, the board shall, so far as it is
practicable, ensure that the amount of fees is sufficient to enable it to
discharge the duties of the society under this Act.
(2) All money received by the society shall be
applied by it to its duties under this Act.
By-laws
(1) The
board may make by-laws not inconsistent with this Act respecting
(
a) the holding and procedure of its and the
society's meetings;
(
b) the appointment of committees and the duties
and responsibilities of those committees;
(
c) the election of members of the board under
subsection 5 (1) and setting the terms of
office;
(
d) the payment of travel and other expenses of
elected members of the board;
(
e) the employment and remuneration of staff and
consultants;
(
f) a code of ethics which shall include
(
i) a definition of "professional
misconduct" and "conduct unbecoming" for the purposes of
sections 25 to 42 ,
(ii) provisions respecting conflict of interest,
and
(iii) rules respecting methods of advertising;
(
g) the remuneration and payment of travel
expenses of members of adjudication tribunals;
(
h) the participation of members at a meeting of
the board by telephone or other telecommunications device under
section 7 ; and
(
i) voting by members by mail or electronic means.
(2) A by-law may be made, amended or repealed at a
meeting of the board provided that 30 days notice, in writing, of the making,
amendment or repeal of the by-law and of the meeting are given to members of
the board.
(3) The board shall have its by-laws available for
inspection by the public on reasonable notice and at reasonable hours.
Annual report
(1) The
board shall prepare and submit to the minister not later than 6 months after
the end of its financial year
(
a) a report on the activities of the society in
the previous year; and
(
b) the society's audited financial statements for
the previous financial year.
(2) The minister shall table a copy of the annual
report and the audited financial statement in the House of Assembly within 15
days of receiving it if the house is sitting and if the house is not sitting
within 15 days after it next begins to sit.
(3) Where the board fails to comply with subsection
(1), the society is guilty of an offence and on
summary conviction may be fined
$1,000.
Certification
(1) A
person who
(
a) has passed the prescribed examinations and has
met the additional requirements that may be prescribed by the board; and
(
b) pays the fee set by the board,
is entitled to be certified as a certified
management accountant.
(2) As a condition of certification, a person
shall provide proof that he or she has obtained professional liability
insurance coverage in a form and amount satisfactory to the board.
(3) Subsection (2) does not apply to a person who
does not provide accounting services directly to the public.
Register
(1) The board shall appoint a person as
the registrar, either from among the members of the board or from outside the board.
(2) The registrar is, by virtue of the office, a
member of the board where he or she is appointed from outside the board but he
or she does not have a right to vote.
(3) The registrar shall keep a register in which the
names of all persons certified under this Act shall be entered.
(4) The register shall be open to inspection by a
member of the public during normal business hours at the office of the board.
Accounting designations
13. A
person certified under this Act is entitled to take or use the designation
"Registered Industrial Accountant" or "Certified Management
Account" either alone or in combination with other words or the initials "RIA"
or " CMA ".
Members only to
use designations
14. Only
a person who is certified under this Act is entitled to take or use the
designation "Registered Industrial Accountant" or "Certified Management
Accountant" or the initials "RIA" or " CMA " either alone or
in combination with other words, or a name, title, initials, or description,
implying or calculated to imply that the person is a certified management
accountant.
Saving
15. Nothing
in this Act confers upon the board a right to interfere with or to prevent a
person from acting as a cost accountant or an industrial accountant or so
designating himself or herself.
Definitions
16. In
sections 17 to 23
(a) "non-voting share" means an issued
share of a professional corporation that is not a voting share; and
(b) "voting share" means an issued share
of a professional corporation with the right to vote at a meeting of
shareholders attached to it.
Professional corporation
(1) One
or more members may incorporate a corporation to provide the services of a certified
management accountant.
(2) The corporation shall be incorporated under
the Corporations Act .
(3) The name of the corporation shall meet the
requirements of subsection 17(1) of the Corporations
Act .
(4) A corporation shall not provide the services
of a certified management accountant unless it is registered and certified as a
professional corporation under this Act.
Corporate
register
(1) The
registrar shall maintain a register of professional corporations in which shall
be entered the names of those corporations permitted under this Act to provide
the services of a certified management accountant.
(2) The board shall direct the registrar to
register a professional corporation that establishes that
(
a) all the voting shares of the corporation are
beneficially owned by and registered in the name of one or more members and there
is no restriction on the right of each member to exercise his or her vote as he
or she wishes to;
(
b) the non-voting shares are owned by a natural
person;
(
c) all the directors of the corporation are members,
and there is no agreement restricting the powers of the directors to manage the
business and affairs of the corporation in relation to the provision of
services of certified management accountants;
(
d) all of the persons who will be providing the
services of certified management accountants as employees of or on behalf of
the corporation are members;
(
e) the articles of the corporation restrict it to
providing the services of a certified management accountant and related
matters;
(
f) the corporation is in good standing under the Corporations Act ; and
(
g) the corporation has complied with other
requirements for registration in the regulations made under
section 44 .
(3) The corporate register shall be published in
accordance with
section 12 and a copy of the
register shall be available for inspection under that section.
(4) The society may enter into a reciprocal
agreement with a board, association or other body having responsibility for the
certification of certified management accountants in another jurisdiction for
the registration of corporations from that jurisdiction in the register of the society.
(5) Notwithstanding subsection (2), the voting
shares of a professional corporation may be held by
(
a) an executor or administrator of the estate of
a deceased member to discharge the duties of that position; or
(
b) a trustee in bankruptcy to discharge his or
her duties as trustee in respect of the corporation or a member,
for no longer than 180 days, or a longer
period where the registrar permits.
Annual licence
(1) A
professional corporation may apply for a certificate to provide the services of
a certified management accountant in the province and the board shall certify the
corporation if
(
a) the professional corporation is registered
under this Act;
(
b) the application is accompanied by a fee which
may be established by the society; and
(
c) the professional corporation continues to meet
the requirements for registration set out in
section 18
and other requirements for being certified which may be set out in this Act and
the regulations made under
section 44 .
(2) The holder of a certificate issued under this
section is entitled to recover from a person, in a court of the province having
jurisdiction to order payment from the person, reasonable charges for the provision
of professional services by the certificate holder.
(3) A certificate issued under this
section
expires on January 15 following the day upon which it comes into force.
Revocation of licence
20. A
certificate issued under
section 19 may be
revoked by the board where
(
a) the professional corporation ceases to meet a
requirement for registration and certification under this Act;
(
b) the professional corporation contravenes this
Act or the regulations; or
(
c) a member is disciplined under sections 26 to 42 in respect
of professional services performed by him or her as an employee of or on behalf
of the professional corporation.
Effect of
incorporation
(1) A
member who provides professional services to or through a professional
corporation is, notwithstanding his or her relationship to the professional
corporation or the relationship between the recipient of those services and the
professional corporation, subject to
(
a) the application of this Act as if he or she
were providing services as an individual member; and
(
b) the same duties and responsibilities in
connection with his or her dealings with recipients of the services of the
professional corporation as if he or she were providing services directly to
those recipients.
(2) The relationship between a professional
corporation and a person receiving services from or through the corporation is
subject to the laws relating to the confidential and ethical relationship between
a member and his or her client.
(3) All rights and obligations pertaining to
communications made to, or information received by, members apply to the
shareholders, directors, officers and employees of a professional corporation.
Liability of member
(1) Notwithstanding
a provision to the contrary in the Corporations
Act , a member who provides services as a certified management accountant through
or on behalf of a professional corporation is liable to a person in relation to
those services to the same extent and in the same manner as if the member provided
those services as an individual and that liability is not affected because of
the member's relationship to the professional corporation as a shareholder,
director, officer, employee or in another capacity.
(2) A member is jointly and individually liable
with a professional corporation for all claims made against the corporation in
connection with the provision of services by the member.
(3) In this
section "member" includes a
person formerly certified under this Act or a predecessor Act as a certified
management accountant.
Misconduct of a professional
corporation
(1) A
member is liable to be disciplined under sections 25
to 42 for the actions or conduct of a
professional corporation while the practitioner was a shareholder, director,
officer or employee of the professional corporation.
(2) A member shall not be liable to discipline
under subsection (1) where the member proves that he or she did not know and
could not reasonably have known about the relevant actions or conduct of the professional
corporation.
(3) A power of inspection, investigation or
inquiry that may be exercised in respect of a member under
section 29 may be exercised in respect of a professional
corporation or its records in connection with an inquiry under subsection (1).
(4) A professional corporation is jointly and
individually liable with the member for all fines and costs the member is
ordered to pay in connection with an inquiry under subsection (1).
(5) In this section, "member" includes a
person formerly certified under this Act or a predecessor Act as a certified
management accountant.
Limited liability
partnerships
24. Two
or more persons certified under this Act to practice as certified management
accountants are eligible, as required by
section 56 of the Partnership Act , to apply to be registered under that Act as a limited
liability partnership.
Definitions
25. In
this
section and sections 26 to 42 ,
(a) "allegation" means a written
document alleging that a person has engaged in conduct deserving of sanction;
(b) "complainant" means a person making
an allegation described in
section 27 ;
(c) "conduct deserving of sanction"
includes
(
i) professional misconduct,
(ii) professional incompetence,
(iii) conduct unbecoming a certified management
accountant,
(iv) incapacity or unfitness to practise as a certified
management accountant, and
(
v) acting in breach of this Act, the regulations
or the code of ethics made under
section 9 ;
(d) "costs incurred by the society"
includes
(
i) out of pocket expenses incurred by or on
behalf of the society,
(ii) amounts paid by the society to adjudication
tribunal members as remuneration and for expenses, and
(iii) the actual cost of legal counsel for the society
and the adjudication tribunal;
(e) "disciplinary panel" means the panel
of persons appointed under
section 26 from
which the members of an adjudication tribunal are chosen; and
(f) "respondent" means a certified
management accountant or former certified management accountant, a corporation
to which sections 16 to 23 apply or a former corporation, a student or former
student, against whom an allegation is made.
Complaints and
disciplinary panel
(1) The board shall appoint at least 3
members, at least one of whom is a member appointed under
section 6 , to constitute a complaints authorization
committee.
(2) The registrar is not eligible to be a member
of the complaints authorization committee.
(3) The board shall appoint the chairperson and
vice-chairperson of the complaints authorization committee from the persons
appointed under subsection (1).
(4) The board shall appoint at least 6 certified
management accountants who are not members of the board, one of whom shall be
appointed to serve as chairperson, and the minister shall appoint at least 2
persons who are not certified management accountants or persons licensed,
registered or certified as accountants under another Act to represent the
public interest, who shall together constitute a disciplinary panel.
(5) Of the members first appointed to the
disciplinary panel, one half shall be appointed for a term of 2 years and the
remainder for a term of 3 years and all subsequent appointments of members to
the disciplinary panel shall be for a term of 3 years.
(6) Notwithstanding the expiry of his or her term,
a member of the disciplinary panel continues to be a member until he or she is
re-appointed or his or her replacement is appointed.
(7) Persons appointed to the disciplinary panel
may be reappointed.
(8) Members of the disciplinary panel shall serve
on the panel without payment for their services, but may be remunerated for
service as a member of an adjudication tribunal and paid their travel and other
expenses associated with the work of that tribunal by the society, in accordance
with and at the rates set by the by-laws.
(9) The complaints authorization committee and an
adjudication tribunal appointed under
section 30
and a person appointed by either of them may summon witnesses and require those
witnesses to give evidence, orally or in writing, upon oath or affirmation, and
produce the documents and things that either of them considers necessary to the
full investigation and hearing of an allegation or complaint and have the
powers, privileges and immunities that are conferred on a commissioner
appointed under the Public Inquiries Act,
Allegation
(1) An
allegation shall be in writing and signed by the complainant or his or her
solicitor, and filed with the registrar.
(2) The registrar may on his or her own motion
make an allegation and file it, and the allegation has the same effect as an
allegation referred to in subsection (1).
(3) Where the registrar has been informed that a respondent
has been convicted of an offence under the provisions of the Criminal Code or a similar penal statute
of another country or has been suspended by a governing body of certified
management accountants in another province or territory of Canada or another
territory or country for reason of professional misconduct, conduct unbecoming
a certified management accountant, or professional incompetence, the information
shall be dealt with by the registrar as an allegation.
(4) For the purpose of subsection (3), a certified
copy of the record of a conviction or findings made or the action taken by an
external regulatory body constitutes proof, in the absence of evidence to the
contrary, of the conviction or findings made or the action taken by that body,
without proof of the signature of the convicting justice or person purporting
to have signed on behalf of that body.
Effect of filing
allegation
(1) Where
it appears to the registrar after notifying the respondent of the allegation that
the allegation may be resolved satisfactorily and where the complainant and the
respondent consent, the registrar may attempt to resolve the matter.
(2) Where the allegation is not satisfactorily
resolved by the registrar under subsection (1), he or she shall refer the allegation
and all other allegations to the complaints authorization committee.
(3) The registrar shall inform a complainant and a
respondent of the referral of the allegation to the complaints authorization
committee.
Complaints authorization
committee
(1) Where an allegation has been submitted to the complaints
authorization committee, the committee may exercise one or more of the
following powers:
(
a) refer the allegation back to the registrar for
an investigation or alternative dispute resolution in accordance with the regulations;
(
b) conduct an investigation itself or appoint a
person to conduct an investigation on its behalf;
(
c) conduct a practice review into the member's
practice or the conduct of a corporation to which sections 16 to 23 apply of
which the member is a voting shareholder; and
(
d) require
the respondent to appear before it.
(2) Where the complaints authorization committee
is of the opinion there are no reasonable grounds to believe the respondent has
engaged in conduct deserving of sanction, the committee shall dismiss the
allegation and give notice in writing of the dismissal to the complainant and
the respondent.
(3) Where the complaints authorization committee
is of the opinion that there are reasonable grounds to believe that a
respondent has engaged in conduct deserving of sanction, the allegation is
considered to constitute a complaint, and the committee may
(
a) counsel or caution the respondent; or
(
b) instruct the registrar to file the complaint
against the respondent and refer it to the disciplinary panel; and
(
c) suspend or restrict the respondent's
certificate to practice.
(4) A person conducting an investigation under subsection
(1) may
(
a) require a respondent to
(
i) undergo an examination he or she considers
necessary and as arranged by the registrar, and
(ii) permit the registrar or a member of the complaints
authorization committee or a person appointed by the complaints authorization
committee to inspect and copy the records of the respondent and other documents
relating to the subject matter of the investigation; and
(
b) require another person to permit the registrar
or a member of the complaints authorization committee or another person
appointed by the complaints authorization committee to inspect and copy records
and other documents relating to the subject matter of the investigation held by
that person,
and the respondent or other person shall
comply.
(5) Where the registrar, a member of the complaints
authorization committee or a person appointed by the complaints authorization
committee requests that a respondent or another person provide information
under subsection (4), that information shall be provided within 7 days of
receipt of the request or a different period as specified in the request.
(6) An action for damages does not lie against a certified
management accountant or another person to whom a request is made solely
because he or she provides information requested of him or her under subsection
(4).
(7) A complainant whose allegation is dismissed by
the complaints authorization committee under subsection (2) may, within 30 days
after receiving notice of the dismissal, appeal the dismissal to the Trial
Division by filing a notice of appeal with the Registrar of the Supreme Court.
(8) Subsections (4), (5) and (6) apply to the
Crown.
Adjudication
tribunal
(1) For
the purpose of dealing with complaints referred to the disciplinary panel, the chairperson
of the disciplinary panel shall appoint from it an adjudication tribunal
consisting of 3 persons, of whom 2 shall be certified management accountants
and one shall be a representative of the public interest.
(2) The chairperson of the disciplinary panel
shall appoint one of the certified management accountants on an adjudication
tribunal to be the chairperson.
Hearing
(1) Where
a complaint has been referred to the disciplinary panel under paragraph 29 (3 )( b), an adjudication
tribunal shall hear the complaint.
(2) The parties to a hearing are the board and the
respondent and a party may be represented by his or her counsel at a hearing.
(3) A hearing shall be conducted in public but an
adjudication tribunal may exclude the public from a hearing, or from part of
it, where it considers the desirability of protecting a party to the complaint
or a witness against the consequences of possible disclosure of personal
matters outweigh the desirability of holding the hearing in public.
Copies of books,
etc. as evidence
32. A
copy or extract of a book, record, document or thing certified by
(
a) a member of the complaints authorization
committee; or
(
b) a person authorized under subsection 29 (4) to conduct an inspection,
who made the copy or extract under
subsection 29 (4) is admissible in evidence in
an action, proceeding or prosecution, in the absence of evidence to the
contrary, as evidence of the original book, record, document or thing and its
contents.
Guilty plea by
respondent
(1) Where
a respondent pleads guilty to one or more of the charges set out in a
complaint, the adjudication tribunal shall, without calling evidence or hearing
witnesses, unless the tribunal believes it is appropriate to do so, hear
submissions from the parties.
(2) Where a respondent pleads guilty, and
following submissions under subsection (1), the adjudication tribunal may
(
a) reprimand the respondent;
(
b) order that the respondent be suspended for a
fixed period that it considers appropriate, until conditions which it may
impose are fulfilled, or until further order of the adjudication tribunal;
(
c) allow or direct the respondent to surrender
his or her certificate to the board upon those conditions that may be considered
appropriate and strike the respondent's name from the register;
(
d) impose a fine not to exceed $10,000 to be paid
to the society;
(
e) order that the respondent pay the costs or a
part of the costs incurred by the society in the investigation and hearing of
the complaint;
(
f) order that the registrar publish a
summary of
the decision including the information set out in subsection 35 (4) and other information that the tribunal may
specify; and
(
g) order that the respondent comply with one or
more of the following:
(
i) make restitution to the complainant or other
person affected by the conduct of the respondent,
(ii) obtain medical treatment,
(iii) obtain counselling,
(iv) obtain substance abuse counselling or
treatment, until the respondent can demonstrate to the board or other body or
person designated by the adjudication tribunal that a condition related to
substance abuse rendering the respondent incapable or unfit to practise has
been overcome,
(
v) engage in continuing education programs,
(vi) complete a course of studies satisfactory to
the board or another body or person designated by the adjudication tribunal,
(vii) report on his or her compliance with an order
made under this
section and authorize others involved with his or her treatment
or supervision to report on it,
(viii) restrict his or her professional practice or
continue his or her practice under specified conditions,
(ix) permit periodic inspection of records relating
to his or her practice, or
(
x) impose other requirements that are just and
reasonable in the circumstances.
(3) The costs incurred by the society to ensure
the compliance of a respondent with an order or direction of an adjudication
tribunal under this
section shall be borne by the respondent.
Powers of adjudication
tribunal
(1) Upon
the hearing of a complaint, an adjudication tribunal shall decide whether or
not a respondent is guilty of conduct deserving of sanction.
(2) Where an adjudication tribunal decides that a
respondent is not guilty, it shall dismiss the complaint and may, where it
believes that the submission of the complaint to the tribunal for a hearing was
unreasonable,
(
a) order that those costs that the tribunal
considers appropriate be paid by the society to the respondent; and
(
b) make another order that it considers
appropriate.
(3) Where an adjudication tribunal decides that a
respondent is guilty, it may
(
a) reprimand the respondent;
(
b) order that the respondent be suspended for a
fixed period that it considers appropriate, until conditions which it may
impose are fulfilled, or until further order of the adjudication tribunal;
(
c) allow or direct the respondent to surrender
his or her certificate to the board upon those conditions that may be considered
appropriate and strike the respondent's name from the register;
(
d) impose a fine not to exceed $10,000 to be paid
to the society;
(
e) order that the respondent pay the costs or a
part of the costs incurred by the society in the investigation and hearing of
the complaint;
(
f) order that the registrar publish a
summary of the
decision including the information set out in subsection 35 (4) and other information that the tribunal may
specify; and
(
g) order that the respondent comply with one or
more of the following:
(
i) make restitution to the complainant or other
person affected by the conduct of the respondent,
(ii) obtain medical treatment,
(iii) obtain counselling,
(iv) obtain substance abuse counselling or
treatment, until the respondent can demonstrate to the board or other body or
person designated by the adjudication tribunal that a condition related to
substance abuse rendering the respondent incapable or unfit to practise has
been overcome,
(
v) engage in continuing education programs,
(vi) complete a course of studies to the
satisfaction of the board or other body or person designated by the adjudication
tribunal,
(vii) report on his or her compliance with an order
made under this
section and authorize others involved with his or her treatment
or supervision to report on it,
(viii) restrict his or her professional practice or
continue his or her practice under specified conditions,
(ix) permit periodic inspection of records relating
to his or her practice, or
(
x) impose other requirements that are just and
reasonable in the circumstances.
(4) The costs incurred by the society to ensure
the compliance of a respondent with an order or direction of an adjudication
tribunal under this
section shall be borne by the respondent.
Filing and publication
of decisions
(1) An
adjudication tribunal shall file a decision or order made under subsection 33 (2) or 34 (2) or
(3) with the registrar and provide a copy to the complainant and the respondent and
the respondent's employer.
(2) The registrar shall maintain a copy of a
decision or order filed under subsection (1) for a minimum of 5 years after the
day the decision is filed and shall upon receiving a request to view the
disciplinary records in relation to a certified management accountant permit a
person to view those records.
(3) The registrar shall publish a
summary of a decision
or order of an adjudication tribunal in a newspaper of general circulation in
or nearest to the community in which the respondent practises within 14 days of
the expiry of the appeal period under
section 41
unless a court otherwise orders where the decision or order
(
a) suspends the respondent;
(
b) allows or directs the respondent to surrender
his or her certificate;
(
c) restricts the respondent's practice;
(
d) specifies conditions for the continuing
practice of the respondent; or
(
e) requires that a
summary of the decision or
order be published.
(4) The
summary of the decision published under
subsection (3) shall include
(
a) the name of the respondent and the address
where he or she practises;
(
b) the date, location and a brief description of
the conduct of the respondent that was found to be deserving of sanction;
(
c) the name of the complainant, unless the
complainant has requested that his or her name be withheld;
(
d) the contents of the order in relation to the
actions referenced in paragraphs (3)(
a) to (d); and
(
e) other information specified for publication in
the decision or order.
(5) Where a decision published under this
section
is confirmed, varied or set aside, the registrar shall within 14 days of the
filing of the subsequent decision or order publish a
summary of the decision or
order and subsections (2) and (3) apply, with the necessary changes.
(6) The registrar may give notice of the decision
and information respecting the decision to the other persons the board may
direct and shall include a
summary of the decision in a certificate of good
standing issued in relation to the respondent.
De-registration
and suspension
(1) Where
a certified management accountant is allowed or directed to surrender his or
her certificate, his or her rights and privileges as a certified management
accountant cease.
(2) Where a certified management accountant is
suspended, his or her rights and privileges as a certified management
accountant cease for the period of suspension.
(3) Where conditions or restrictions have been
imposed upon a respondent's ability to carry on his or her practice, his or her
rights and privileges as a certified management accountant shall be limited to
the extent specified by the conditions or restrictions.
Failure to comply
(1) On
application by the society to the disciplinary panel, an adjudication tribunal
may make an order suspending the rights and privileges of a respondent where it
determines that the respondent has failed to comply with a decision or an order
under subsection 33 (2) or 34 (2).
(2) The parties to the application are the society
and the respondent.
(3) An order of an adjudication tribunal under
this
section may suspend the rights and privileges of the respondent for a
fixed period that the adjudication tribunal may consider appropriate, or until
conditions which it may impose are fulfilled, or until further order of the
adjudication tribunal.
Re-hearing
(1) Where
a decision or order of the adjudication tribunal
(
a) suspends the respondent;
(
b) allows or directs the respondent to surrender
his or her certificate;
(
c) restricts the respondent's practice; or
(
d) specifies conditions for the continuing
practice of the respondent,
and where the respondent alleges that new
evidence has become available or a material change in circumstances has
occurred since the making of the decision or order, the respondent may apply to
the complaints authorization committee for a supplementary hearing before an
adjudication tribunal to discharge or vary the decision or order based on the
new evidence or material change in circumstances.
(2) An application under subsection (1) shall be
made not more than 90 days after the new evidence becomes available or the
material change in circumstances has occurred.
(3) Where an application is made to the complaints
authorization committee under subsection (1), and the committee is of the opinion
that new evidence has become available or that a material change in
circumstances has occurred, as alleged by a respondent, the matter shall be
referred to an adjudication tribunal as if it were a matter referred under
paragraph 29 (3)(
b) and sections 31 to 36 apply, with
the necessary changes, to the referred matter.
(4) The parties to a supplementary hearing under
this
section are the respondent and the society.
(5) For the purpose of this section, in addition
to an order that an adjudication tribunal may make under
section 34 , a tribunal may
(
a) vary the original decision or order made under
section 34 ; or
(
b) discharge the original decision or order, with
or without conditions.
Costs of society
(1) Where
a person who was ordered to pay the costs of the society under paragraph 33 (2)(
e) or 34 (3)(
e) fails to pay in the time required, the board may suspend the certificate of
that person until the costs are paid.
(2) Costs ordered to be paid to the society under
paragraph 33 (2)(
e) or 34 (3)(
e) are a debt due the society and may be recovered by a civil action.
Collection of
fine
(1) Where an order is
made under
section 33 or 34 imposing a fine on a respondent, the society may
issue a certificate stating the amount of the fine due and remaining unpaid and
the name of the person by whom it is payable, and file the certificate with the
Registrar of the Supreme Court.
(2) Where a certificate is filed with the
Registrar of the Supreme Court under subsection (1), it has the same effect and
all proceedings may be taken on the certificate as if it were a judgment of the
Trial Division for the recovery of the amount stated in the certificate against
the person named in the certificate.
(3) A person named in a certificate filed under
this
section may, within 30 days after the certificate is filed, apply to a
judge of the Trial Division for a review, on a question of law or jurisdiction,
of the certificate.
(4) On application under subsection (3), the judge
may make any amendment to the certificate that is necessary to make the certificate
accord with the judge's decision.
(5) There is no appeal from a decision of a judge
made under this section.
(6) A certificate filed under this
section may
also be filed in the judgment enforcement registry on the expiration of the 30
day period referred to in subsection (3) in accordance with
Part III of the Judgment Enforcement Act and be enforced
in accordance with that Act.
Appeal to Trial
Division
(1) The
society or the respondent may, within 30 days after receiving notice of the
decision or order of an adjudication tribunal under this Act, appeal the
decision or order to the Trial Division by filing a notice of appeal with the
Registrar of the Supreme Court.
(2) An appeal under this
section does not stay the
decision or order being appealed unless the Trial Division orders otherwise.
Action prohibited
42. An
action for damages shall not lie against the board, disciplinary panel, an adjudication
tribunal or the individual members of those bodies, a person appointed to
conduct an investigation under subsection 29 (4),
the registrar, or an officer or employee of the society for
(
a) an act or failure to act, or a proceeding
initiated or carried out in good faith under this Act, or carrying out their
duties or obligations as an officer, employee or member under this Act; or
(
b) for a decision or order made or enforced in good
faith under this Act.
Application of
sections to professional corporation
(1) Sections
25 to 42 apply,
with the necessary changes, to a corporation to which sections 16 to 23 apply, as if
it was a member.
(2) Regulations made under
section 44 respecting the disciplining of members under
sections 25 to 42
apply to a corporation to which sections 16 to 23 apply as if it was a member.
Regulations
(1) The
board may, with the approval of the minister, make regulations
(
a) prescribing conditions for the certification of
a person to practise as a certified management accountant and for the renewal
of certification;
(
b) providing for the issuance of provisional certificates;
(
c) approving schools and programs of accountancy;
(
d) prescribing requirements for the registration
of a corporation to which sections 16 to 23 apply;
(
e) respecting alternative dispute resolution for
the purposes of sections 25 to 42 and the procedure for that resolution; and
(
e) prescribing time limits for events in the disciplinary
process in sections 25 to 42 , including time limits for:
(
i) the filing of an allegation,
(ii) the resolution of an allegation by the
registrar,
(iii) the conduct of an investigation under
section 29 ,
(iv) consideration of an allegation by the
complaints authorization committee following completion of an investigation,
(
v) responding to a complainant and respondent at
each stage of the process,
(vi) the conduct of a practice review under paragraph
29 (1)(c),
(vii) the appointment of an adjudication panel under
section 30 , and
(viii) the conduct of a hearing and the filing of a
decision or order by an adjudication panel following completion of the hearing.
(2) Notwithstanding subsection (1), the minister
may make regulations to prescribe time limits for events in the disciplinary
process under sections 25 to 42 where the board does not do so in a time period
the minister considers reasonable.
Offence
(1) A
person who contravenes this Act, other than
section 14 ,
commits an offence and is liable on
summary conviction to a fine not exceeding
(
a) in the case of a natural person, $5,000 for a
first conviction and to a fine not exceeding $10,000 for a second or subsequent
conviction; and
(
b) in the case of a corporation, $25,000 for a
first conviction and to a fine not exceeding $50,000 for a second and subsequent
conviction.
(2) A person who contravenes
section 14 is liable on
summary conviction to a fine not
exceeding $10,000 for each offence.
RSNL1990 cM-1
Rep.
46. The Management
Accountants Act is repealed.
Commencement
47. This Act comes into force on October 1, 2009 .
Earl G. Tucker, Queen's Printer