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  • MEMBER'S HANDBOOK

    Effective March 6, 2020

    Chartered Professional Accountants of Ontario 130 King Street West, Suite 3400, Toronto, M4W 1B3

    Phone: (416) 962-1841 Toll free: 1-800-387-0735 Fax: (416) 962-8900 Internet: http://www.cpaontario.ca

  • ii

    MEMBER'S HANDBOOK: Revision 20200306 Amendments to the Member's Handbook included in the attached are effective March 6, 2020.

    Regulation 6-1: Admission and Registration Committee The material changes that have been made impact the following provisions:

     4  7.1.2  7.3  8  12  22  40.2.2

    Regulation 6-2: Discipline Committee The material changes that have been made impact the following provisions:

     4  7.1.2  7.3  8  11

    Regulation 6-3: Appeal Committee The material changes that have been made impact the following provisions:

     4  7.1.2  7.3  8  11

  • iii

    Regulation 9-1: Student Registration, Obligations and Standing The material changes that have been made impact the following provision:

     Appendix B – CPA Ontario Practical Experience Requirements

    Regulation 9-2: Legacy Student Registration, Obligations and Standing The material changes that have been made impact the following provision:

     Appendix B – CPA Ontario Practical Experience Requirements

    Regulation 15-1: Complaints The material changes that have been made impact the following provisions:

     43  47

    Regulation 16-1: Capacity The material changes that have been made impact the following provisions:

     15  18.3  19  27

  • By-law relating generally to the conduct of the

    affairs of the Chartered Professional Accountants

    of Ontario

    NEW BY-LAW CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO EFFECTIVE ON NOVEMBER 19, 2018

  • CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO

    NEW BY-LAW

    CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO

    NEW BY-LAW By-law relating generally to the conduct of the affairs of CPA Ontario

  • CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO

    NEW BY-LAW

    I

    TABLE OF CONTENTS 1. DEFINITIONS AND INTERPRETATION .............................................................................................................................. 1

    1.1 Definitions ............................................................................................................................................................................. 1

    1.2 Interpretation ...................................................................................................................................................................... 5

    1.3 Legislation Changes ........................................................................................................................................................ 6

    2. COMPLIANCE WITH BY-LAWS AND REGULATIONS ................................................................................................ 7

    2.1 Regulations .......................................................................................................................................................................... 7

    2.2 Compliance – General ..................................................................................................................................................... 7

    2.3 Compliance – Suspension ............................................................................................................................................. 7

    2.4 Compliance – Expiry and Revocation ..................................................................................................................... 7

    2.5 Compliance – Resignation, Voluntary Surrender of Registration .............................................................. 8

    2.6 Procedures for Meetings ............................................................................................................................................... 8

    3. THE COUNCIL ................................................................................................................................................................................ 9

    3.1 Council Role and Responsibilities ............................................................................................................................. 9

    3.2 Council Composition ....................................................................................................................................................... 9

    3.3 Council Member Qualifications .................................................................................................................................. 9

    3.4 Council Nomination and Election Process............................................................................................................ 10

    3.5 Elected Council Members’ Term ................................................................................................................................ 10

    3.6 Maximum Terms ................................................................................................................................................................ 10

    3.7 Vacancies .............................................................................................................................................................................. 11

    3.8 Removal of Council Members ..................................................................................................................................... 11

    4. COUNCIL MEETINGS .................................................................................................................................................................. 12

    4.1 Council Meetings ............................................................................................................................................................... 12

    4.2 Calling Meetings ................................................................................................................................................................ 12

    4.3 Notice of Meetings ........................................................................................................................................................... 12

    4.4 Telephone Meetings ......................................................................................................................................................... 12

    4.5 Voting ..................................................................................................................................................................................... 13

    4.6 Written Resolutions ......................................................................................................................................................... 13

    4.7 Quorum .................................................................................................................................................................................. 13

    4.8 Remuneration of Council Members ......................................................................................................................... 13

    4.9 Disclosure of Interest ...................................................................................................................................................... 14

  • CHARTERED PROFESSIONAL ACCOUNTANTS OF ONTARIO

    NEW BY-LAW

    II

    5. OFFICERS ........................................................................................................................................................................................ 15

    5.1 Elected Officers ................................................................................................................................................................. 15

    5.2 Appointed Officers .......................................................................................................................................................... 15

    5.3 Terms of Office ................................................................................................................................................................... 15

    5.4 Powers and Duties............................................................................................................................................................ 15

    6. COMMITTEES ................................................................................................................................................................................. 17

    6.1 Council Committees ........................................................................................................................................................ 17

    6.2 Adjudicative Committees ............................................................................................................................................. 17

    6.3 Regulatory Committees ................................................................................................................................................. 18

    6.4 Removal of Committee Members ............................................................................................................................. 19

    6.5 Associations ...............................................

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