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Amendments to Member's Handbook

September 2017

On September 28, 2017, the Council of CPA Ontario approved amendments to the Member’s Handbook (bylaws, regulations and policies) to conform to the Chartered Professional Accountants of Ontario Act, 2017 (the “Act”) and to remove dated provisions. As well, changes were made to clarify student obligations and rights, and to amend firm name requirements. Key changes are listed below. For a complete list of all changes please refer to the Member’s Handbook.

Legislative conformance

There are eight matters from the Act that required specific bylaw and regulation amendment:

  • Exemptions from provisions of the Corporations Act (Ontario) – Bylaw sections 1.1.3 and 5.2;
  • Right of a firm to appeal a decision of the Registrar concerning registration – Bylaw section 4.17.8 and Regulation 4 – 6: Practice Structure sections 33 – 36;
  • Enabling a professional corporation to be a shareholder in a professional corporation – Bylaw section 1.1.38 and Regulation 4 – 6: Practice Structure section 16;
  • Permitting staff in certain circumstances, rather than the Professional Conduct Committee (PCC), to review complaints – Bylaw section 7.3.3 and Regulation 7-1: Complaints section 11;
  • Recognizing that the adjudicative tribunal may order compensation to a person - Regulation 7-3: Discipline and Appeal section 10;
  • Providing for the possibility of French hearings - Rule 17 of the Rules of Practice and Procedure;
  • Permitting staff, rather than the PCC, to appoint investigators - Regulation 7-1: Complaints section 13; and
  • Requiring a register of members and firms, but not students – Bylaw section 4.15.

Bylaw and Regulation Changes

  • Changes to clarify students have similar, but not identical, rights and duties to members were made to Bylaw 6.3 and Regulation 4-3: Obligations and Standing sections 14 and 15.
  • Council defered any requirement that firms change their names to include only “Chartered Professional Accountant” until January 1, 2019, amending Regulation 4-7: Use and Issuance of Designations sections 16 and 17.
  • A number of changes were made to both bylaws and regulations to remove dated language and clarify current responsibilities. 

Significant changes to the bylaws include:

  • Section 1.1.20 (and a number of other sections of the bylaws and regulations) – the definition of “Firm”;

  • Section 4.26 (and elsewhere) - the Institute of Chartered Accountants of Ontario (ICAO) has been included as a legacy body and member rights clarified;

  • Section 9.2 – language has been updated as CPA Ontario is now the only authorized designated licensing body in this province;

  • Section 12.1 - insurance provisions have been amended to clarify the protection extends to the legacy bodies and persons acting on their behalf.

Significant changes to the regulations and policies include:

  • Regulation 4 - 1: Admission to Membership giving the Registrar authority to bestow all legacy designations;

  • Regulation 4 – 4: Professional Liability Insurance – amending sections 2 through 11 and 14 to update language and process;

  • Regulation 4 – 5: Continuing Professional Development – amending sections 1 to 5 to update language;

  • Regulation 4 – 7: Issuance and Use of Designations – member obligations and rights to designations have been clarified throughout; and

  • Honorary Member Policy – minor changes to clarify any such individual is not a member within the meaning of the Act.

Member's Handbook

For the Member's Handbook, visit Act, Bylaws and Regulations

Member's Handbook