Protection of the public
A number of laws and regulations govern the practice of the chartered accountancy profession. This legislative framework is intended to prevent the risk of prejudice inherent in the professional activities of chartered accountants. Under these laws and regulations, professionals are subject to various obligations related to the context and content of their practice in regard to clients, the public, the profession and the other members of the Ordre. Professionals must keep abreast of regulations and legislation in order to comply with the rules governing the acts in which they engage or may potentially engage in practicing their profession.
Monitoring competence and integrity
Before admitting CA candidates to the profession, the Ordre ensures that they have the required training, qualities and competencies. The Ordre subsequently ensures that members maintain their skills by requiring them to participate in continuing education activities. The Ordre also monitors the integrity and conduct of its members, particularly through the Code of Ethics of Chartered Accountants, which is enforced by the syndic of the Ordre and the Disciplinary Council.
Supervising the practice of the profession
In accordance with the Professional Code and Quebec's Chartered Accountants Act, the Ordre adopts and applies various regulations through which it supervises the practice of the chartered accountancy profession in order to protect the public. The Ordre also monitors the practice of the CA profession through, among other things, the Professional Inspection Committee, which mainly reviews the quality of services provided. It may also recommend that the Ordre’s Board of Directors impose a period of refresher training or a refresher course on a member, or restrict or suspend a member’s right to practice.
Inquiries and penalties
The syndic of the Ordre receives and follows up on complaints from the public against members and may refer complaints to the Disciplinary Council, which sanctions violations of Ordre regulations or of the Professional Code. In addition, complaints regarding CA fees are subject to a conciliation process through which the syndic attempts to bring the two parties together. If conciliation fails, the case is referred to the Council for the Arbitration of Accounts at the client’s request.
