OCAQ - Protection of the public<

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THE ORDRE

PROTECTION
OF THE PUBLIC

PUBLICATIONS

PROFESSIONAL
PRODUCTS AND SERVICES

PARTNERSHIPS

MEDIA CENTRE

BECOMING A CA

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  Indemnity Fund
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  education
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  the roll
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Other regulations
- Practice of the profession
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- Sundry

Last update: 2007/01/16
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Protection of the public

A number of statutes and regulations govern the practice of the CA profession. Their objective is to prevent the risk of damage inherent in the practice of public accounting. These statutes and regulations impose various obligations on CAs respecting the context and content of their practice in relation to clients, the public, the profession and other members of the Ordre. CAs are required to keep current with legislative amendments so that they can comply with the rules governing their actions in the practice of the profession.

Regulation and supervision of the practice of the profession

In accordance with the Professional Code and the Chartered Accountants Act, the Ordre adopts and applies various regulations intended mainly to oversee the practice of the CA profession for purposes of protecting the public. The Ordre also supervises the practice of the profession through the Professional Inspection Committee, which is mandated to monitor service quality. The Committee can also recommend that the Bureau of the Ordre impose a period of refresher training, a refresher course or a restriction or suspension of a CA's right to practice.

Monitoring competence and integrity

Before candidates for the practice of the profession are admitted to the Ordre, we ensure that they have the required education, qualities and competencies. We subsequently ensure that they maintain these competencies by offering continuing education activities. We also monitor members' conduct and integrity by having the Syndic and the Committee on Discipline enforce the Code of Ethics of Chartered Accountants as needed.

Inquiries and penalties

The Syndic of the Ordre is responsible for receiving complaints from the public and, if appropriate, to lodge them with the Committee on Discipline, whose function is to impose penalties for non-compliance with professional regulations or the Professional Code. When complaints are received about CA fees, the syndic attempts to bring the two parties together through conciliation, failing which the case is referred to the Committee for the Arbitration of Members' Accounts.

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