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Good Character

Because the public places considerable trust in certified general accountants, it is important that candidates seeking membership in CGA Ontario be of good character. Assurance of good character helps protect the public by ensuring that members maintain high ethical standards and ensures the public’s continuing confidence in the profession. Good character includes moral and ethical strength, and is characterized by integrity, trustworthiness, candour and honesty. Good character assures the public that a certified general accountant will comply with the profession’s governing laws, bylaws and Code of Ethical Principles and Rules of Conduct.
During the application process, applicants are asked to indicate whether they have been found guilty of a criminal offense or sanctioned by another regulatory body. The Association requests the applicant provide additional information including details information regarding the misconduct, an explanation from the applicant, a copy of the official court record of conviction if no pardon has been granted or a copy of the official pardon, and reference letters from non-family members verifying the applicant’s character.  
When the Association receives this information regarding the character of an applicant an assessment will be completed to determine if there is an issue relating to good character that would affect the applicant’s eligibility for admission.
The assessment of good character is completed by the Manager of Admissions and Registration.  Considerations in the assessment of good character include:

  1. Nature of the misconduct

  2. The length of time elapsed since the conduct

  3. The individuals attitude towards the conduct

  4. Any rehabilitative treatment undergone since the conduct

  5. Whether the conduct would constitute a breach of the associations bylaws and Code of Ethical Principles and Rules of Conduct

  6. Any explanation provided by the applicant

  7. Any extenuating circumstances contributing to the misconduct

Determinations of good character are not influenced by race, ancestry, place of origin, color, ethnic origin, citizenship, creed, sex, sexual orientation, age, marital status, family status or disability of the applicant.  
Applicants are informed in writing the outcome of the assessment of good character.  If an applicant is denied entry, they receive a letter indicating the reason for denial and appeal rights.  Applicants who are denied entry into the program based on good character are eligible to appeal to the vice-president, student services and senior vice-president, operations.