Bill ID 5702 (Legislature 18, Session 2)

L18 S2 5702

Alberta — Bills

1976 Bill PR 3 Second Session, 18th Legislature, 25 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL PR 3

AN ACT TO INCORPORATE. THE CE:RTIFIED GENERAL ACCOUNTANTS ASSOCIATION O'F ALBERTA MR. MUSGREAVEI First Reading .............................. . Second Reading Third Reading Printed by the Queen'. Printer for the Province of Alberta, EDMONTON

Preamble

Short Title

Definitions Bill PR'3 Mr. Musgreave BILL PR 3 1976

AN ACT TO INCORPO'RATE THE CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION O'F ALBERTA (Assented to , 1976)

WHEREAS J. J. Kennedy, J. C. Montgomery, E. A. Earle, J. D. Scott, D. H. Parsons, J. J. Barclay, R. W. Brookes-Avey, and W. A. Walker and such other persons as now have membership in the association known as "The Certified General Accountants Association of Alberta" are desirous of legislation for incorporation;

WHEREAS a Petition has been presented praying that it be enacted as herein set forth and it is expedient to grant the prayer of the Petition; THEREFORE HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: 1.. This Act may be cited as The Certified General Accountants Act. 2.

In this Act, (a) "Association" means The Certified General Ac countants Association of Alberta; (b) "Board" means the Board of Governors as herein after constituted; (c) "by-law" means a resolution passed by the Board which is designated by the Board as a by-law of the Association; (d) "Minister" means that member of the Executive Council charged for the time being by the Lieu tenant Governor in Council with the administra tion of this Act; (e) "Universities Co-ordinating Council" means the body by that name established under The Univer sities Act.

Incorporation Objects Head Office Board Officers 3. J. J. Kennedy of St. Albert, Alberta E. A. Earle of Calgary, Alberta D. H. Parsons of Edmonton, Alberta R. W. Brookes-Avey of Calgary, Alberta J. C. Montgomery of Lethbridge, Alberta J. D. Scott of Calgary, Alberta J. J. Barclay of Calgary, Alberta W. A. Walker of Edmonton, Alberta together with such other persons as hereinafter may become members of the Association are hereby constituted a body corporate, namely: The Certified General Account ants Association of Alberta. 4.

The objects the Association shall be to promote the increase and interchange of knowledge, skill, and profici ency in all things relating to the business or profession of an accountant or an auditor, and to furnish means and facilities for establishing classes, examinations and other tests of competency and moral character as are deem'ed expedient to qualify for admission to membership of the Associa tion. 5. The head office of the Association shall be located at such place in the Province of Alberta as may be deter mined by by-law. 6.

(1) The affairs and business of the Association shall be managed by a Board consisting of not l'ess than five and not more than 15 members, to be constitut'ed in such manner as may be provided by by-law.

(2) The members of the Board shall be elected at the Annual Meeting of the Association in such manner as may be provided by by-law and shall hold office for such term as may be fixed by by-law.

(3) The Board shall appoint a m'ember of the Associa tion to fill any vacancy which occurs, for any reason, in the membership of the Board.

(4) J. J. Kennedy, J. C. Montgomery, E. A. Earle, J. D. Scott D. H. Parsons, J. J. Barclay, R. W. Brookes-Avey, and W. A. Walker shall be the first Board of the Asso ciation and shall elect from its m'embers the first officers of the Association. 7. The Board shall elect from its me-,mbers a President, and may appoint such other officers, ~who need not be members of the Board, as may be provided for by by-law. 2

Meetings By-Laws 8.

(1) The first Annual Meeting of the Association shall be .held during the year 1976 at such time and place and upon such notice as the Board may prescribe.

(2) Annual Meetings shall thereafter be held at such time and place and upon such notice as may be determined by by-law.

(3) Meetings of the members of the Association, other than the Annual Meeting, may be held at such time and place as determined by the Board and upon such notice as determined by by-law.

(4) All members of the Association shall be entitled to attend, in person, all ·meetings of the members of the Association or may be represented and vote by proxy provided that no proxy shall be exercised by a person who is not a member of the Association. 9. (1), The Board shall pass by-laws for the administra tive functioning of the Association and for the purpose of carrying out the objects of the Association.

(2) Every by-law passed by the Board, unless confirmed at a meeting of the Association called for the purpose of considering such by-law shall have force only until the next Annual Meeting of the Association and in default of confirmation thereat shall cease to have force.

(3) Any by-law passed by the Board may be confirmed, repealed, amended or otherwis·e dealt with at a m'eeting of the members of the Association.

(4) Any by-law which is passed by the Board and not confirmed by a meeting of the AssQciation shall have no force and effect, if subsequently passed by the Board, until such time as the same is confirmed by a meeting of the members.

(5) The Board may pass by-laws : (

a) prescribing a curriculum and the courses of studies to be pursued by student~, and the subjects upon which students and candidates for admission as members shall be examined, and for granting certificates to students and candidates who have successfully passed the examinations; (

b) appointing examiners for the purposes of ascer taining and reporting. upon the qualifications of candidates for m'embership and students and de fining the duties and fixing the remuneration of examiners; (

c) regulating and governing the conduct of the mem bers of the. Association in the practice of their business or profession, . including power to suspend' or expel any member for misconduct or violation of the rules or by-laws of the Association; 3

Classes Application for membership Membership (

d) fixing the examination fees to be paid by candi dates and the annual fees to be paid by members and students; (

e) prescribing reasonable conditions under which candidates for membership, whether students who have successfully passed the examinations or mem bers of accounting associations in other provinces, having similar objects and standards of admission as the Association, may be admitted to member ship of the Association; (

f) governing all administrative and procedural matters including procedures at meetings of m'em bers and the Board, elections of. members of the Board, and matters to be brought before Annual Meetings of the members; (

g) prescribing regulations or procedures to' allow the Association to carry out the objects of the Association. 1.0. The Association may establish lectures and classes as may be determined by the Board and, subject to the approval of the Lieutenant Governor in. Council, may enter into agreements with the governing body of any university or college in Alberta for the attendance of students at such lectures or classes in such university or college as may come within the course of ·subjects as prescribed by the by-laws of the Association. 1.1..

Any person of good moral character, who has taken and successfully completed the course of studies prescribed by the by-laws of the Association, upon making written application to the Board before the holding of the examina tions for admission to m'embership of the Association, and upon paying the prescribed ,exa.mination fees, may attempt to pass the examinations. 12. The following persons shall be admitted to member ship in the Association: (

a) members in good standing, as at the date this Act is assented to, of the association known as The Certified General Accountants Association of Alberta; (

b) students and candidates who have passed the ex aminations prescribed by the by-laws of the Asso ciation and whose qualifications and fitness are approved by the Board; (

c) members of any body of accountants or auditors having similar objects _ and purposes of the Asso ciation, under such conditions and subj ect to such terms, including. prescribed examinations, as the Board deems proper. 4

Certification 13.

(1) There shall be a committee known as The Board of Examiners which shall be composed of three members, (a) (b) (

c) one of whom shall be recommended by the Associa tion, one of whom shall be recommended by the Univer sitioes Co-ordinating Council and who shall not be a member of the Association, one of whom shall be recomm'ended by the Minister.

(2) Any person who applies and does not obtain mem bership in the Association may appeal to the Board of Examiners and the Board of Examiners shall adjudge the experience, qualifications, and fitness of such person, in cluding a review of results of prescribed examinations, and the Board of Examiners shall issue a certificate to any person who, in its opinion, possesses the necessary qualifications and character to permit such person to pursue his profession as a member of the Association.

(3) If the Board 'Of Examiners issues a certificate to a person, such person shall be eligible to become a member of the Association subject to complying with by-laws related to members in good standing.

(4) If the Board of Examiners does not issue a certifi cate to a person, such person may not again apply for membership in the Association for one year and further may not apply again unless such person takes the examina ti'Ons prescribed by the Board. Certified 14.

(1) Every member of the Association shall have the 1~~~~~~ant right to use the designation "Certifi'ed General Account ant", and may also use after his name the initials "C.G.A.", which designate a Certified General Accountant, and no person shall be entitl'ed to. take or use the designation "Cer tified General Accountant" or the initials "C.G.A.", or any name, title, or description implying membership in the Association unless such person is a member in good stand ing and registered as such.

(2) Any person who c'Ontravenes the provisions of sub section (1) is guilty of an offence and liable on

summary conviction to a fine not exceeding $100.00 for each offence. Register 15.

(1) The secretary, Qr secretary-treasurer, shall keep a register in which shall be entered in alphabetical order the nam'es of all members of the Association who are in good standing with the Association, and only those members whose names are entered in the register shall be entitled to the privileges of m'embership.

(2) The register of members shall be maintained at the head office of the Association and shall at all times be open to inspection by any person, without charge. S

~;~~~~st~al 1G.

(1) The Board shall appoint a standing committee Conduct to be known as the Committee on Ethics and Professional Conduct consisting of not less than three members of the Association.

(2) The tenure of office of the members of the Com mittee on Ethics and Professional Conduct shall be deter mined in the so}e discretion of the Board.

(3) The Board shall appoint one of the members of the Committee on Ethics and Professional Conduct as the Chairman thereof.

(4) No member of the Board shall be appointed as a member of the Committee on Ethics and Professional Conduct.

(5) The Committee on Ethics and Professional Conduct shall investigate and determine any complaint made against any member of the Association relating to: (

a) professional misconduct, or (

b) conduct unbecoming a Certified General Account ant, or (

c) a violation of the by-laws of the Association.

(6) Professional misconduct or conduct unbecoming a Certified General Accountant within the meaning of this section, is a question of fact for the sole and final deter mination of the Committee on Ethics and Professional Conduct or the Board as hereinafter provided, and any matter, conduct or thing that in the judgment of the Com mittee on Ethics and Professional Conduct or the Board, as the case may be, that is not in the best int'erests of the public or the Association or that tends to harm the stand ing 'Of the Association shall be deemed to be professional misconduct or conduct unbecoming a Certifi>ed General Accountant. Complaints 17.

(1) A complaint, made against a member, may be made by any person, whether or not a member of the Association, provided that such complaint is in writing.

(2) A complaint against a member of the Association shall be directed to the head office of the Association and if a complaint is received by any member of the Associa tion such complaint shall be directed by that member to the head office of the Association.

(3) Upon receipt by the Association of a complaint the Committee on Ethics and Professional Conduct shall con duct such investigations as is considered necessary and upon completion of such investigations the Committee on Ethics and Professional Conduct may either: (

a) direct that a hearing be conducted in accordance with the provisions of the this Act; 6

Hearings (

b) direct that no further action be taken and so nQtify the complainant and the member of the Association against whom the complaint was made.

(4) All directions of the Committee on Ethics and Pro fessional Conduct shall be in writing and a copy thereof shall be provided to a complainant and the member against whom the complaint was made. 1.8.

(1) In the event that the Committee on Ethics and Professional Conduct directs that a hearing be conducted, a notice shall be served on the m'ember whose conduct is the subject of the hearing at least seven days prior to the date of the hearing, which notice shall contain the fol lowing: (

a) a statement of the conduct complained of; (

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

c) a statem'ent of any relevant documents or other evidence to be produced by the me.mber at the hearing.

(2) The Committee on Ethics and Professional Conduct may require the attendance of any persons with informa tion relevant to the hearing being conducted by serving such person with a notiee issued under the hand of the Secretary of the Association and stating the time and place at whieh the person is to attend as a witness and the documents, if any, that such person will be required to produce.

(3) Any person who is served with a notice to att'end as a witness is entitled to demand and to be paid the usual fees payable to witnesses in actions in the Trial Division of the Suprem'e Court of Alberta, if the witness is a person other than a member whose conduct is being investigated.

(4) A witness who fails to attend, produce docunlentary evidence as requested, or answer any questions allowed by the Committee on Ethics and Professional Conduct, or refuses to be sworn may be proceeded against in the Supreme Court of Alberta as for a civil contempt of that Court.

(5) Subjeet to the provisions of this

section the Com mittee on Ethics and Professional Conduct in conducting a hearing pursuant to this Act is not bound by the rules of evidence in actions or proce·edings in any court, and may proceed to ascertain the facts and determine its inves tigations in such manner as it considers proper.

(6) The testimony of witnesses at a hearing eonducted by the Committee on Ethics and Professional Conduct shall be made under oath and all evidence shall be recorded. 7

Disciplinary Powers Appeal to Board Appeal to Court

(7) A member against whom a complaint has been made may, at his own expense, be represented by legal counsel at any hearing conducted by the Committee on Ethics and Professional Conduct and may examine or cross-examine any witness giving testimony at such hearing. 19.

(1) At the completion 'Of a hearing conducted in accordance with the provisions of this Act, the Committee on Ethics and Professional Conduct may, subject to the approval of the Board, if it finds a member of the ASSD ciatiDn guilty of prDfessiDnal miscDnduct, cDnduct unbecDm ing a Certified General AccDuntant, Dr a viDlation 'Of the by-laws 'Of the Association, 'Order the reprimand, censure, suspensiDn Dr expulsion 'Of any such member as it CDn siders just and may in addition tD Dr in lieu thereDf fine any member of the AssDciatiDn up tD the sum of $1,000.00.

(2) All orders 'Of the Committee on Ethics and PrDfes siDnal CDnduct shall be in writing and a CDPY thereDf shall be prDvided tD a complainant and the member against whDm the complaint was made.

(3) No 'Order 'Of the CDmmittee on Ethics and PrDfes si'Onal CDnduct shall be 'Of any fDrce Dr eff'ect until ap proved by the BDard Dr until the time fDr appealing the order 'Of the Committee 'On Ethics and PrDfessiDnal Conduct has lapsed. 20.

(1) Any decisiDn Dr 'Order of the CDmmittee on Ethics and PrDfessiDnal CDnduct may be appealed within 30 days frDm the date 'Of service 'Of nDtice of the decisiDn, by either the cDmplainant, Dr the member WhD is n'Ot satisfied with the decisiDn, tD the BDard.

(2) The Board may: (

a) apprDve the decisiDn and 'Order 'Of the CDmmittee 'On Ethics and PrDfessiDnal CDnduct; Dr (

b) alter the decision Dr order 'Of the Committee 'On Ethics and PrDfessiDnal CDnduct in any manner it sees fit; Dr (

c) recommend changes in the decisiDn of the Com mittee on Ethics and PrDfessiDnal CDnduct and require the CDmmittee 'On Ethics and PrDfessiDnal CDnduct tD recDnsider its decisiDn Dr 'Order, Dr in the alternative to reconsider the entire matter.

(3) All decisions of the Board shall be in writing and a CDPY thereDf shall be prDvided tD a cDmplainant and the member against whom the complaint was made. 21.

(1) A cDmplainant Dr any member of the Associa tion may appeal a decisiDn 'Of the BDard relating to CDn- a

Criminal conviction Restoration to membership Fees Hold land Benevolent Fund duct and discipline, within 30 days from the date of service of notice of the decision of the Board, to a Judge of the Trial Division of the Supreme Court of Alberta.

(2) Appeals from a decision of the Board on matters of conduct and discipline may be made on questions of either law or fact.

(3) The Judge of the Trial Division of the Supreme Court of Alberta may: (

a) confirm or rescind the decision of the Board; or (

b) direct that the Board take any action the Court considers proper; or (

c) change the order of the Board; or (

d) require the Board or the Committee on Ethics and Professional Conduct to re-hear the matt'er in whole or in part. 22. The Board may, without notice, and on proof of the conviction of any member of an offence under the Criminal Code, expel such member from the Association, and, notwithstanding

section 21 hereof such suspension shall not be subj ect to appeal hereunder. 23. The Board has the power in its sole discretion to restore to memhership any member of the Association who has been expelled or otherwise ceases to be a mem ber of the Association. 24.

The Board, with the approval of three quarters of the members of the Association, may adopt a guideline tariff for use by the memhers of the Association for their services, provided that if such tariff is adopted as a guide line it shall be filed with the Minister and be available to any person upDn a request being made to' a member Df the AssDciatiDn Dr at the head Dffice of the AssDciatiDn. 25. The AssDciatiDn may acquire, take, and hold, such real prDperty as is actually acquired fDr its purpDses, and may s'ell, mDrtgage, lease Dr Dtherwise dispose of same. 26.

The AssDciatiDn may establish and administer a BenevDlent Fund fDr the benefit of any member of the AssDciatiDn Dr the family Df the deceased m'emher of the AssDciatiDn whO' may require financial assistance and fDr that purpDse may make and receive cDntributiDns and dDnatiDns. 9

Application of profit Ceasing to be a member Right to practice Commence ment 27. Any surplus derived from carrying on the affairs and business of the Association shall be devoted and ap plied solely in promoting and carrying out the object and purpose of the Association and shall not be divided amongst the members of the Association. 2:8.

If a person ceases, for whatever caus'e, to be a member of the Association, such person shall not have any interest or any claim against the funds and property of the Association because or by r'eason of such person's membership in the Association except that an application might be made to the Board for benefits under the Benevo l'ent Fund referred to in

Section 2,6. 29. Nothing in this Act shall affect or interefere with the right of any person, not a member of the Association, to practice as an accountant or auditor in Alberta. 30. This Act comes into force on the day upon which it is assented to. 10 Title: 1976 (18th, 2nd) Bill Pr3,

An Act to Incorporate The Certified General Accountants Association of Alberta

Document details

Collection	Alberta — Bills
Citation	L18 S2 5702
Type	bill
Volume / chapter	L18 S2 5702
Language	en
Format	json
Source	PROVINCIAL
Identifier	b512316c4842b3973f69bce0d32718fe3eb74747

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