Bill 80 (Legislature 11, Session 4)

L11 S4 6991

Alberta — Bills

BILL Bill No. 80 of 1951.

An Act to Incorporate the Institute of Accredited Public Accountants, of Alberta. (Assented to , 1951.) HIS MAJE.STX:, by and with the advice and consent of the LegIslatIve Assembly of the Province of Alberta, enacts as follows: 1. This Act may be cited as "The Alberta Accredited Public Accountants Act".

Interpretation. 2.

In this Act, unless the context otherwise requires: (a) "Institute" means the Institute of Accredited Pub lic Accountants of Alberta incorporated under authority of this Act; (b) "council" means the council of the association established under this Act; (c) "by-law" means a by-law made by council under authority of this Act; (d) "member" means a member of the association and includes certificated member of the association and a student member of the association and associate members; (e) "certificate of qualification" means a certificate of qualifi,cation issued to an applicant to practise as an accredited public accountant by the council under the seal of the association; <I) "certificate of registration" means a certificate of license to practise as an aC,credited public a,c,count ant for a stated period, of une~pired date, issued by the association.

Incorporation. '3.

(1) A. J. Davis, of the City of Calgary, Claude F. Williams, of the City of Calgary, and Allen E. Welsh, of the City of Edmonton, all of the Province of Alberta, and such other persons as may hereafter acquire membership in the association are hereby constituted as a body corporate

2 under the name "The Institute of Accredited Public Ac countants of Alberta" and shall have perpetual succession and a common seal, with power,- (

a) to ac.quire, hold, mortgage, lease, sell or otherwise charge or dispose of real estate and personal property for the PUl~poses of the association; (

b) to borrow money for its purposes and to secure the repayment thereof by mortgage on its real and per sonal property; and (

c) to sue and be sued.

(2) The association may invest such portion of its funds as is not required for its immediate purpose in any securities specified in

section 3 of The Trustee Act. Head Office. 4. The head office of the association shall be at the City of Edmonton in the Province of Alberta, or at such other place within the Province as the council may by by-law from time to time determine. Object and Purposes. 5. The obje,ct and purposes of the association are: (

a) to promote and increase the knowledge, skill and proficiency of its members in all things relating to the profession of public or private aecounting and auditing so as to insure that all members of the association shall be reasonably qualified in the pro fession of accountancy and auditing and be persons of good character and standing; (

b) to provide an organization for public accountants and auditors and student accountants and student auditors with a view to promoting and advancing the interests of the profession of accountancy; (

c) to co-operate with, assist and receive assis,tance from any organizatian within Canada or elsewhere having like or similar aims and objects; (

d) to improve the skill, knowledge and proficiency of its members by providing facilities for study and research and by disseminating specialized know ledge and training among its members; (

e) to do such other lawful things as are incidental or conducive to the attainment of the above objects or any of them. Council. G.

(1) There shall be a council consisting of such mem bers and including such officers as the association shall from time to time by by-law appoint.

(2) The members of the council shall be elected by the association for such term and in such manner as the by-laws

3 may provide, but in no case shall a member hold office without re-election for a longer term than until the second annual mooting following his ele,ction.

(3) A majority, or in case of an even number, one-half of the members of the council shall constitute a quorum.

(4) The council in addition to such other powers as may be conferred upon it by the association may,- (

a) discipline the members of the association; and (

b) suspend or expel any members thereof for failure to comply with the by-laws 'Of the association, or for mis'conduct.

(5) No member shall be expelled or suspended under sub section (4) or otherwise, except under the provisions of a by-law imposing the same as a penalty for the breach there of. Officers. 7.

(1) The council shall elect from among its members a president, vice-president and secretary-treasurer and such additional or other officers as may be provided by by-law.

(2) Until the first annual meeting of the members of the association the council shall be composed of the said Allan E. Welsh who shall be president, the said A. J. Davis whe shall be vice-president, the said Claude F. Williams who shall be secretary-treasurer.

(3) At the first annual meeting which shall be held net later than the first day 'Of July, 1951, and at each annual meeting thereafter the members of the council shall be elected by ballot and shall continue in office until their suc cessers are elected. BY-ilawS . 8.

(1) The ceuncil may make by-laws for carrying out the 'Objects and. purpeses of the associatien and without limiting the generality of the feregeing; may make by laws previding fer,- (

a) the terms and cenditions under which persens shall be admitted te the associatien, either as members or student members; (

b) the gevernment and discipline of its members; (

c) the management and administration 'Of the- assecia tion's property and affairs and the powers and duties of its officers; (

d) the maintenance 'Of the asseciatien by levying cen tributions 'Or otherwise; (

e) the payment of fees by applicants fer registratien and the payment 'Of fees and assessments by the members of the associatien; </) the discipline, suspension and expulsion of its members;

4 (

g) the curriculum and course of study to be pursued by student members; (

h) the appointment of examiners, the defining of their duties and the fixing of their remuneration; (

i) the procedure to be adopted at meetings of the members and of the council; (

j) all such other matters as may be deemed necessary or convenient for the working and management of the association.

(2) All such by-laws or amendments thereto, before be coming effective, shall be ratified by the association in gen eral meeting. Membership. 9. Membership in the association shall be of three classes. namely, certificated membership, student membership and associate membership. Certificated Members. 10. A certificated member 'Of the association shall ho known and styled as an "Accredited Public Accountant" and may use and affix to his name the words "Accredited Public Accountant" or the initials thereof" A.P .A.". Student Members. 11.

(1) A student member shall be entitled to such privileges and rights and be subject to such obligations in the association as the by-laws may from time to time pro vide.

(2) No student member shall be entitled to vote at a meeting of the association. Qualifications for Membership. 12.

(1) Under such terms and conditions as the council may by by-law prescribe, certificated membership in the association shall be open to,- (

a) any resident of the Province of Alberta who is an accredited member in good standing of the associa tion known as "The Institute of Accredited Public Aecountants" incorporated by Charter of the Do minion of Canada, and any member in good standing of its predecessor "The Institute of Accredited PUbli.c Accountants"; (

b) any resident of the Province of Alberta who has practised as a public accountant for a period of five years or who is a member in good standing of any association of accountants and auditors incorpor ated by or under authority of

an act of the ParHa ..

5 ment Qf Canada or of the legislature of any of the provinces of Canada, the qualifications for member ship in which are in the opinion of the council equivalent to those established for the association; (

c) any person of the full age of twenty-one years who is a graduate of a school of accountancy in any re'cognized university and has successfully passed the examinations pres'cribed by the ,council and who has satisfied the council that he has either,- (

i) held himself out as a public accountant in full time practice for a periQd Qf three years; or (ii) served f.or .one year as a clerk or assistant toO a full time pactising accredited public acc'Ount ant .or to any member in good standing of any assQciation of accountants and auditors in corpor,ated by 'Or under the authority of any act of the Parliament .of Canada or .of any .of the legislatures of any of the provinces of Canada.

(2) Student membership in the association shall be open to. such persons as the council may determine and under such terms and conditions as the by-laws may prescribe. Educational Powers. 13.

(1) The council from time to time may,- (

a) prescribe a curriculum of studies to be pursued by students; (

b) determine the fitness and moral ,character of per sons applying to be examined; (

c) prescribe the subjects upon which ,candidates for certificates of competency shall be examined; (

d) fix standards of skill and competency; (

e) establish a scale of fees to be paid by persons apply ing fQr examination; (

I) appoint examiners, define their duties and fix their remuneration; and (

g) make such rules and regulations not contrary to the provisions of this A'ct Qr by by-laws of the Institute in respect to examinati.ons as m,ay be expedient.

(2) The coun/cil shall prescribe reasonable ,'con.ditions upon which persons who have passed the examInatIOns of Qther cQrporate bodies having the same Qr similar objects may be admitted as members of the Institute.

(3) The conditions may be amended by the council from time to. time and shall be amended if so ordered by the Lieutenant GovernQr in Council. 14. The Institute may establish lectures and classes of students in accounts, and, subject to the approval of the Lieutenant Governor in Council, may,-

(a) (b) (c) 6 make arrangements with any university or college in Alberta for the attendance of students in ac ,counting at such lectures or class~s .in any such university or college as may come wIthIn the course of subjects pres·cribed by the rules, by-laws and regulations of the Institute; make an agreement with any such university or college for the use of any library or museum or property belonging to or under the control of such university .or c.ollege; affiliate with any such university or college, and make all necessary arrangements upon such terms as may be agreed upon. Application for Memb&ship. 15.

(1) The application for admission to membership, (

a) shall be made on the forms prescribed by the coun cil; and (

b) shall be in writing and signed by the applicant; and (

c) shall be signed by two members of the association in good standing .or be accompanied by two letters .of recommendatiQn frQm reputable businessmen or business firms.

(2) Every applicatiQn fQr student membership shall be accompanied by: (

a) documentary evidence .of educatiQnal qualificatiQns; (

b) the entrance and annual membership fee, which will be refunded if the applicant is nQt accepted; and (

c) evidence .of gQQd character.

(3) The council may apprQve applications fQr examina tiQns frQm perSQns whQ, whilst lacking academic standing, are in the opiniQn .of the cQuncil qualified tQ take such examinations by virtue .of their business experience, qualificatiQns and character.

(4) Every applicant whQ qualifies .on an examinatiQn set by .or under the authQrity .of thecQuncil and is accepted by the council shall be granted a certificate .of qualificatiQn.

(5) The holder .of a certificate of qualificatiQn, upon presentatiQn there .of, accQmpanied by payment of the pre scribed fee to the registrar .of the association, shall be granted a certificate .of registration. The Register. lJ6.

(1) The cQuncil shall cause to be kept by one of its officers a register in which shall be entered the names of all certificated members of the assQciation in good standing.

(2) ThQse persons only whose names are entered in the register shall be entitled to the privileges of certificated membership in the association. .

(3) All certificates issued by the registrar shall be num bered consecutively.

(4) The register shall be prima facie evidence in all courts in the Province that the persons whose names are entered therein are the only members of the association in good standing.

(5) The coun~il may revoke the certificate of registration of any member In any case where the council is authorized to do'so either by this Act or by any by-law of the Institute. Membership Fees and Assessments. 1. 7.

(1) The council may fix an entrance fee and an annual fee to be paid by members of each class and from time to time may vary the amount of such fees.

(2) The council from time to time may fix such special assessments as it may deem necessary or advisable to be paid by members of any class but no such assessment shall be recoverable until confirmed by a vote of the members at an annual or at a special gen~ral meeting ,called for the purpose. Discipline. 1.8.

(1) The council, in its discretion, may suspend or dismiss from the association any member thereof whom they find guilty of improper conduct, contravention of the by-laws of the association or incompetency.

(2) The council shall not take action under subsection (1) until a complaint, verified by statutory declaration, has been filed with the registrar of the association and a copy thereof forwarded to the accused member.

(3) The accused member shall not be suspended or dis missed without first being summoned to appear before the council in order to be heard in his own defence.

(4) The council shall not suspend or dismiss the accused member without having heard the evidence under oath in support of the -complaint and on behalf of the a'ccused member, in case such member wishes to be heard.

(5) The chairman of the council, or the person acting in his absence, is empowered to administer the oath to any witness.

(6) All evidence offered by the complainant and the accused member shall be taken down in shorthand by a competent stenographer. 1.9.

(1) The council, in respect of all investigations held under this Act, shall have full power to compel the atten dance of witnesses and the production of any documents or writings.

(2) The council may cause witness-summonses to be issued under the hand of the chairman or acting chairman of the council requiring the attendance of the person named therein to attend to give evidence or to produce any docu ments or writings specified therein, or both.

(3) Any person who, having been personally served with a copy of such summons and provided with reasonable conduct money, neglects to ·comply therewith, shall be guilty of an offence and liable upon

summary conviction to a fine not exceeding fifty dollars. 20.

(1) Any member suspended or dismissed from the association may, within fourteen days after the date of the order or resolution of suspension or dismissal is made, or within such further time as a judge of the Supreme Court of Alberta may order, a ppeal to a judge of said Court against the order or resolution by giving one week's notice in writing to the council.

(2) A copy of the evidence taken at the hearing before the council shall, on the request of the appellant, be filed with the Clerk of the Court for the Judicial District in which the appellant resides.

(3) The judge on the appeal may make such order or direction and may a ward such costs as the justice of the case may require. Prohibition. 21. No person unless he is a certified member of the association and registered as su,ch may take or use the designation "Accredited Public Accountant" or the initials "A.P.A.", either alone or in combination with any other word or words, or any name, title or description implying that he is an accredited public accountant and any person who uses the name or initials as aforesaid shall be guilty of an offence and shall be liable on

summary ,conviction to a fine not exceeding twenty-five dollars for each offence. 22,. Nothing contained in this Act shall affect Or inter fere with the right of any person who is not a member to practise as an accountant or auditor in the Province . .23. This Act shall come into force on the first day of July, 1951.

No. 80. FOURTH SESSION ELEVENTH LEGISLAnJRE 15 GEORGE VI 19,51 BILL

An Act to Incorporate The Institute of Aecredited Publi,c Accountants of Alberta. Received and read the First time. Second time Third time MR. PONICH. Title: 1951 (11th, 4th) Bill 80,

An Act to Incorporate the Institute of Accredited Public Accountants of Alberta

Document details

Collection	Alberta — Bills
Citation	L11 S4 6991
Type	bill
Volume / chapter	L11 S4 6991
Language	en
Format	json
Source	PROVINCIAL
Identifier	840cf8e21c2b0e54c13d2f100b28488de43c7630

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