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| This archived statute consolidation is current to November 10, 1992 and includes changes enacted and in force by that date. |
1. There shall continue to be a corporation known as The Certified General Accountants Association of British Columbia.
Historical Note(s): RS1960-47-2.
2. The head office of the association shall be at the City of Vancouver or at a place in the Province as may be determined by bylaw.
Historical Note(s): RS1960-47-3.
3. The association may establish chapters or branches in various centres within the Province for the social and educational welfare of its members and students, with the powers as may be determined by bylaw.
Historical Note(s): RS1960-47-4.
4. For the purposes of this Act, the association has all the powers and capacity of a natural person.
Historical Note(s): 1990-29-1.
5. The general objects of the association are
(a) to furnish means and facilities by which its members may increase their knowledge, skill and proficiency in all things relating to the business or profession of an accountant or an auditor;
(b) to hold examinations and establish tests of competency as may be deemed expedient to qualify for admission to membership;
(c) to discipline a member guilty of default or misconduct in the practice of his business or profession;
(d) to establish and enforce standards of professional conduct, competence and proficiency to be maintained by its members and students; and
(e) to represent the interests of its members and students.
Historical Note(s): RS1960-47-6; 1983-10-21, effective October 26, 1983 (B.C. Reg. 393/83); 1985-52-1, effective October 25, 1985 (B.C. Reg. 341/85); 1990-29-2.
6. The association may establish lectures and classes for students, or enter into agreement with the governing body of The University of British Columbia, or its affiliates, or a college in the Province, or with a body of accountants incorporated by Act of the government of Canada or of a province, for the attendance of students at lectures, classes and correspondence courses as may come within the course of subjects specified by the bylaws of the association.
Historical Note(s): RS1960-47-7; 1983-10-21, effective October 26, 1983 (B.C. Reg. 393/83); 1985-52-2, effective October 25, 1985 (B.C. Reg. 341/85).
7. The association may establish and administer a benevolent fund for the benefit of any members or the families of deceased members who may require financial assistance, and for that purpose may make and receive contributions and donations.
Historical Note(s): RS1960-47-8.
8. The association may enter into contracts, in accordance with the bylaws of the association, to affiliate with any body or bodies of accountants incorporated by Act of the government of Canada or of a province for the mutual benefit of its members and the establishment of uniform qualifications or examinations.
Historical Note(s): RS1960-47-9.
9. (1) The affairs and business of the association shall be managed and controlled by a Board of Governors (the "board") consisting of
(a) not less than 15 and not more than 21 members elected by and from the members of the association, and
(b) one member who is not a member of the association, the Institute of Chartered Accountants of British Columbia or the Society of Management Accountants of British Columbia, appointed during pleasure by the Lieutenant Governor in Council, to represent the general public.
(2) The elected members of the board shall hold office for a term as may be fixed by bylaw. When a vacancy occurs in the elected membership of the board from any cause, the board shall appoint some other member of the association to fill the vacancy.
(3) The board shall elect from its members a president, a first and second vice president, and shall appoint a secretary treasurer, or a secretary and a treasurer, who need not be a member of the board.
Historical Note(s): RS1960-47-10(1,3,4); 1981-20-1, proclaimed effective July 30, 1981.
10. (1) General meetings shall be held as the bylaws of the association may provide, but at least once in each calendar year.
(2) At any general or special meeting, members may be represented and vote by proxy, but
(a) no proxy shall be exercised by a person who is not a member of the association; and
(b) the proxy shall be exercised in accordance with the bylaws on voting and proxies.
Historical Note(s): RS1960-47-11(3,4).
11. (1) The objects and powers of the association shall be carried out and exercised under bylaws and resolutions passed by the board, but every such bylaw, unless in the meantime confirmed at a special meeting called for the purpose of considering it, has force only until the next general meeting, and in default of confirmation at that time ceases to have force.
(2) Any bylaw passed by the board may be repealed, amended, varied or otherwise dealt with by the association, at any general meeting or at a special meeting called for the purpose.
(3) The board may pass bylaws
(a) to establish a curriculum and the courses of studies to be pursued by students, and the subjects upon which students and candidates for admission as members shall be examined, and for granting certificates to students and candidates who have successfully passed the examinations;
(b) for the appointment of examiners for the purpose of ascertaining and reporting on the qualifications of candidates for membership and students, and for defining examiners' duties and fixing their remuneration;
(c) regulating and governing the conduct of the association's members in the practice of their business or profession, including the suspension or expulsion of any member for misconduct or violation of the rules or bylaws of the association;
(c.1) respecting investigation and discipline of a current or former member or a student;
(c.2) governing the manner and method of practice of the association's members;
(c.3) respecting the investigation through inspection, by a person designated by the board, of the association's members' offices and books, accounts and other records, of the practice methods and procedures of any member or class of members, and requiring members to submit to the inspections;
(c.4) establishing standards of professional conduct, competency and proficiency to be maintained by the association's members and students;
(c.5) providing for periodic review of the qualifications and competency of its members and students and for their optional or compulsory training or continuing education;
(d) fixing the annual dues and fees, levies or incidental charges to be paid by candidates, members or students as may be necessary to implement the objectives in section 5;
(e) governing the election of members of the board and fixing the procedure to be adopted at meetings;
(e.1) respecting the establishment and composition of committees, which may include persons who are not members of the association, and an executive committee of the board and the powers, duties and functions of these committees to implement the objectives in section 5;
(e.2) respecting appeals to the board from a decision or order of a committee;
(e.3) respecting inquiries into the conduct of a current or former member or a student;
(e.4) respecting the establishment of a panel under section 20;
(e.5) respecting the conduct of a practice review under section 20;
(e.6) respecting insurance against professional liability claims including requirements that members maintain this insurance, provisions for the exemption of a member or class of membership from some or all of these requirements, minimum coverage and provisions that empower the association to act as agent for its members in obtaining insurance;
(e.7) establishing fees for insurance against professional liability claims including provisions exempting a member or class of membership from payment of all or part of the insurance fee; and
(f) generally for the better carrying out of the purposes of this Act.
(4) A bylaw may be annulled by the Lieutenant Governor in Council.
Historical Note(s): RS1960-47-12; 1983-10-21, effective October 26, 1983 (B.C. Reg. 393/83); 1985-52-3, effective October 25, 1985 (B.C. Reg. 341/85); 1990-29-3.
12. A person over 19 years of age and of good moral character residing in the Province, who has taken the course of studies specified by the board, on making written application to the board before the holding of the examination for admission to membership and on paying the specified examination fees, has the right to try such examination.
Historical Note(s): RS1960-47-13; 1983-10-21, effective October 26, 1983 (B.C. Reg. 393/83).
13. The following persons shall be admitted to membership in the association:
(a) members of any incorporated association or body of accountants or auditors having objects and purposes similar to those of the association, under such conditions as the board shall deem proper, and in compliance with the conditions of membership set out in the bylaws of the association;
(b) students and candidates who have passed the specified examination, and who comply with the conditions of membership set out in the bylaws of the association.
Historical Note(s): RS1960-47-14; 1983-10-21, effective October 26, 1983 (B.C. Reg. 393/83); 1985-52-4, effective October 25, 1985 (B.C. Reg. 341/85).
14. (1) Every member of the association may use the designation certified general accountant, and may use after his name the initials C.G.A., indicating that he is a certified general accountant.
(2) A person shall not use or display either of the designations certified general accountant or C.G.A., alone or in combination with any other word, name, title, initial, letter or description, or imply, suggest or hold out that he is a certified general accountant unless he is a registered member in good standing of the association.
(3) A person shall not display or use in the Province any of the designations certified public accountant, certified public auditor or accredited public accountant alone or in combination with any other word, name, title, initial, letter or description, nor shall a person, by the use of the initials C.P.A. or A.P.A., or in any other manner, imply, suggest or hold out that he is a certified public accountant, certified public auditor or accredited public accountant.
(4) to (6) [Repealed 1990-29-4.]
Historical Note(s): RS1960-47-15; 1985-52-5, effective October 25, 1985 (B.C. Reg. 341/85); 1990-29-4.
15. This Act does not affect or interfere with the right of a person not a member of the association to practise as an accountant or auditor in the Province.
Historical Note(s): RS1960-47-19.
16. The secretary treasurer or secretary shall keep a register in which shall be entered in alphabetical order the names of all members in good standing, and those members only whose names are entered in the register are entitled to the privileges of membership. The register shall at all times be open to inspection by any person free of charge.
Historical Note(s): RS1960-47-16.
17. Any surplus derived from carrying on the affairs and business of the association shall be devoted and applied solely in promoting and carrying out its objects and purposes, and shall not be divided among its members.
Historical Note(s): RS1960-47-17.
18. The secretary treasurer or the secretary and treasurer may be paid that remuneration fixed by the board.
Historical Note(s): RS1960-47-18.
19. If a person ceases, for any cause whatever, to be a member of the association, he shall not, nor shall his representatives, have any interest in or claim against the funds and property of the association because or by reason of his membership in the association.
Historical Note(s): RS1960-47-20.
20. (1) An officer, committee or panel of the association or a person designated by the board may
(a) investigate the conduct of a current or former member or a student to determine whether grounds exist for disciplinary action against that person under section 23, and
(b) conduct a practice review of a member by inspecting the member's professional practice for the purpose of identifying deficiencies in the practice, competence or conduct of the member.
(2) Where the officer, committee, panel or person referred to in subsection (1) is satisfied on reasonable and probable grounds that a current member, former member or student possesses any information, record or thing which is relevant to an investigation of a current or former member or a student or a practice review of a member, the officer, committee, panel or person may make a written request to the current member, former member or student requiring him or her to answer inquiries of the officer, committee, panel or person relating to the investigation or practice review and to produce to the officer, committee, panel or person the record or thing for examination, and the current member, former member or student shall comply with the request.
(3) Where a current member, former member or student who receives a request under subsection (2) refuses or neglects to promptly comply with the request, the association may apply to the Supreme Court for an order requiring the person to comply.
(4) The Supreme Court, on being satisfied that a person has contravened subsection (2), may order that the person comply with the request and may impose requirements as to time and manner of compliance.
(5) No person shall refuse to comply with this section on the grounds of confidentiality.
Historical Note(s): 1990-29-5.
21. On application by the association to the Supreme Court, the Supreme Court may order that a person produce to an officer, committee or panel of the association or a person designated by the board any record or thing if the court is satisfied that the record or thing is relevant to and reasonably required by the officer, committee, panel or person for an investigation of the conduct of a current or former member or a student or for the conduct of a review of the professional practice of a current member or former member.
Historical Note(s): 1990-29-5.
22. (1) Every person acting under the authority of this Act or the bylaws shall keep confidential all facts, information and records obtained or furnished under this Act or the bylaws or under a former enactment, except so far as his or her public duty requires or this Act or the bylaws permit him or her to make disclosure of them or to report or take official action on them.
(2) Except in respect of a proceeding under this Act or the bylaws, no person to whom subsection (1) applies shall in any civil proceeding be compelled to give evidence respecting any facts, information or records obtained by him or her in the course of his or her duties.
Historical Note(s): 1990-29-5.
23. (1) Where, after an inquiry, a committee or panel appointed by the board is satisfied that a current or former member or a student is incompetent, has committed professional misconduct or has contravened this Act or the bylaws, the committee or the panel may, by order, do one or more of the following:
(a) reprimand the member or student;
(b) suspend the current member from membership, bar the former member from reinstatement or suspend the student from enrolment for a period not exceeding 2 years;
(c) expel the current member from membership or remove the name of the student from the register of students;
(d) impose conditions on the continuance of the member's membership or the student's enrolment;
(e) impose a fine payable to the association of not more than
(i) $10 000 against the current or former member, and
(ii) $2 000 against the student;
(f) assess and impose costs against the current or former member or the student.
(2) A current or former member or a student who is the subject of an order made by a panel or committee under subsection (1) may appeal that decision to the board in accordance with the bylaws and, for the purposes of the appeal, the board has all the powers referred to in subsection (1) and may substitute its order for the order of the panel or committee or may confirm the order of the panel or committee.
(3) A member of a committee or a panel shall not sit on an appeal held by the board with respect to a matter in relation to which he or she exercised a power or performed a duty as a member of the committee or panel.
(4) The committee and panel and a member of the committee or panel have the same power for the purposes of an inquiry
(a) to summon and enforce the attendance of a witness,
(b) to compel a witness to give evidence on oath or in any other manner, and
(c) to compel a witness to produce records and things in his or her possession or control
as the Supreme Court has for the trial of civil actions, and the failure or refusal of a person
(d) to attend,
(e) to take an oath or affirmation,
(f) to give evidence, or
(g) to produce the records or things in his or her possession or control
makes the person, on application to the Supreme Court, liable to be committed for contempt as if in breach of an order or judgment of the Supreme Court.
(5) A person aggrieved by an order made by the board under subsection (2) may appeal the order to the Supreme Court, and the Supreme Court may confirm, vary or reverse the order or refer the matter, with instructions, back to the board, committee or panel.
Historical Note(s): 1990-29-5.
24. (1) No action for damages lies against a person acting, or purporting to act, in furtherance of the objects of the association for anything done or omitted in good faith in the exercise or purported exercise of the powers conferred by this Act or the bylaws.
(2) Subsection (1) does not absolve the association from vicarious liability or any other liability to which it would otherwise be subject.
Historical Note(s): 1990-29-5.
25. (1) Section 5 of the Offence Act does not apply to this Act or to the bylaws made under it.
(2) A person who contravenes section 14 or 22 (1) commits an offence and is liable on conviction to a fine of not more than $2 000 or to imprisonment for not more than 6 months, or to both.
Historical Note(s): 1990-29-5.
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