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| This archived statute consolidation is current to February 13, 2006 and includes changes enacted and in force by that date. For the most current information, click here. |
1 In this Act:
"bylaw" means a bylaw made under this Act and includes an amendment or repeal of a bylaw;
"council" means the council referred to in section 4;
"inquiry" means an inquiry referred to in section 24 (1);
"institute" means the institute continued under section 1.1 (1);
"licence" means a licence issued under section 14.1 to provide accounting services to the public in British Columbia;
"licensed firm" means a firm licensed under section 14.1;
"limited liability partnership" means a partnership registered as a limited liability partnership under Part 6 of the Partnership Act;
"member" means, unless the context indicates membership in another body, a member approved under section 1.1 (2).
1.1 (1) The corporation known as the Institute of Chartered Accountants of British Columbia is continued.
(2) Membership in the corporation consists of those persons whose qualifications and fitness are approved by the council.
(3) The head office of the institute must be at the City of Vancouver.
2 (1) For the purposes of this Act, the institute has the powers and capacity of a natural person.
(2) The institute may receive, manage and invest contributions and donations from members or others as a benevolent fund for the benefit of needy members or their families and the families of deceased members.
3 The objects of the institute are:
(a) to promote and maintain the knowledge, skill and proficiency of its members and students in all matters relating to the practice of accounting, and, to that end, to establish qualifications and requirements for admission to and continuation of membership and for enrollment and continuation of enrollment of students;
(b) to regulate all matters relating to the practice of accounting by its members and students, including competency, fitness, moral character and professional conduct, and, to that end, to establish and enforce standards;
(c) to represent the interests of its members and students.
4 (1) The council consists of not less than 9 persons appointed or elected as follows:
(a) persons appointed to the council under subsection (2);
(b) members of the institute elected to the council under the bylaws.
(2) The Lieutenant Governor in Council may appoint to the council up to 3 persons who are not members of the institute, the Certified General Accountants Association of British Columbia or the Certified Management Accountants Society of British Columbia and may set the term of their appointment.
(3) Elections referred to in subsection (1) (b) must be held at intervals not exceeding 24 months.
(4) The members eligible to be elected as referred to in subsection (1) (b) are members in good standing who are resident in British Columbia and are
(a) described in section 14 (a), or
(b) specified in the bylaws.
(5) Unless the bylaws otherwise provide, vacancies among the elected positions on the council that occur between 2 annual meetings may be filled by the council.
5 (1) An annual general meeting must be held for
(a) the election to fill vacancies on the council,
(b) the conduct of business specified in the bylaws, and
(c) the conduct of other business that may be brought before the meeting.
(2) The council may call a special general meeting as provided for in the bylaws.
(3) Unless the bylaws otherwise provide, only members described by section 14 (a), and who are in good standing, are eligible to vote at an annual general meeting or a special general meeting.
6 Subject to the bylaws, the officers of the institute are
(a) a president, one or more vice presidents and a treasurer, all elected by the council from the members elected to the council under the bylaws, and
(b) a chief executive officer and a secretary, both appointed by the council.
7 The council may set
(a) the admission fee for members, licence application fees for firms and registration fees for students,
(b) the annual dues or fees for members, licensed firms or students, and
(c) the amount of any other fee, levy or assessment that the bylaws authorize the council to require the members, licensed firms or students to pay.
7.1 (1) The powers and capacity of the institute under section 2 (1) may be exercised by the council on behalf of the institute.
(2) The council must pass a resolution to exercise a power or capacity under subsection (1).
(3) A resolution under subsection (2) may provide that a power or capacity may be exercised
(a) on a specified occasion, or
(b) from time to time.
(4) If a bylaw and a resolution are in conflict, the bylaw prevails.
8 (1) The council may make bylaws relative to the management and objects of the institute.
(2) Without limiting subsection (1), the council may make bylaws respecting the following:
(a) annual general meetings and special general meetings, including
(i) the time, place and manner of holding these meetings,
(ii) the voting rights, if any, of members in a class under section 14, and
(iii) the voting procedures, including procedures for voting by proxy or by electronic means;
(b) elections to the council, including the election of members to the council on a regional basis;
(c) the terms of office of members elected to the council, including the staggering of their terms of office and the setting of terms of office longer than 24 months to facilitate the staggering of terms;
(d) officers of the institute, including the appointment, election and replacement of officers, and their powers, duties and remuneration;
(e) an executive committee of the council, including
(i) the establishment of the committee,
(ii) the appointment to and removal from the committee of council members,
(iii) the procedures to be followed by the committee,
(iv) the powers, duties and functions of the committee consistent with this Act and the bylaws, and
(v) the delegation of powers, duties and functions of the council to the committee;
(f) a committee, other than the executive committee, including
(i) the establishment of the committee by the council,
(ii) the appointment and removal of members of the committee by the council, including appointment and removal of persons who are not members of the council or members of the institute,
(iii) the procedures to be followed by the committee,
(iv) the powers, duties and functions of the committee consistent with this Act and the bylaws, including powers, duties and functions of the council that the council delegates to the committee, and
(v) the delegation of a duty or power of the committee to panels of the committee;
(g) the procedures for making and conducting reviews, by the council or a committee established under paragraph (e) or (f), of a decision or order of another committee established under paragraph (e) or (f);
(h) the procedures for making and the conduct of appeals, to the council or a committee established under paragraph (e) or (f), from a decision or order of another committee established under paragraph (e) or (f);
(i) standards of professional conduct, competency or proficiency for students or a class of members;
(j) qualifications and procedures for admission as a member, election as a fellow or enrolment as a student;
(k) the conduct of an investigation or a practice review under section 20;
(l) the establishment of a panel for the purposes of section 23 and the conduct of a proceeding under that section;
(m) the conduct of an inquiry;
(n) the establishment of a tariff of costs to partially indemnify
(i) the institute for the expenses it incurs to conduct an investigation under section 20,
(ii) the institute for the expenses it incurs concerning a proceeding under section 23,
(iii) the institute for the expenses it incurs respecting a committee conducting an inquiry,
(iv) the institute for the expenses it incurs in the conduct of a review referred to in paragraph (g),
(v) the institute for the expenses it incurs with respect to an appeal referred to in paragraph (h),
(vi) if section 24 (3) applies, a party to a proceeding referred to in subparagraphs (i), (ii), (iv) or (v), other than the institute, for the expenses they incur concerning the proceeding, and
(vii) if section 24 (3) applies, a party to an inquiry for their expenses incurred in the preparation for and the conduct of the inquiry;
(o) insurance against professional liability claims, including
(i) requirements that students, members or licensed firms maintain insurance,
(ii) the exemption of a student, a member or a licensed firm or a category of students, members or licensed firms from requirements established under subparagraph (i), and
(iii) authorization of the institute to act as agent for its students, members and licensed firms in obtaining the insurance;
(p) fees for insurance against professional liability claims, including provisions exempting students, members or licensed firms or a category of students, members or licensed firms from payment of all or part of an insurance fee;
(q) fees or dues for the purposes of section 7 (a) or (b), including the exemption of students, members or licensed firms or a category of students, members or licensed firms from payment of a fee or dues;
(r) fees, levies or assessments for the purposes of section 7 (c), including the exemption of students, members or licensed firms or a category of students, members or licensed firms from the requirement to pay a fee, levy or assessment;
(s) information relevant to the objects of the institute that students, members or licensed firms or a category of students, members or licensed firms must submit to the institute and the circumstances and timing of these submissions;
(t) licences, including
(i) the classes of licences,
(ii) the terms and conditions that must be met to be granted or to continue to hold a licence in a class of licences, including terms and conditions relating to the ownership and control of licensed firms, and
(iii) the procedures for the granting, suspension or cancellation of a licence;
(u) granting authorization to members to provide accounting services to the public through limited liability partnerships;
(v) prerequisites, conditions, limitations and requirements for members to provide accounting services to the public through a licensed firm that is a limited liability partnership.
(3) A tariff of costs established under subsection (2) (n) must not provide for the recovery of
(a) the remuneration paid to members of a committee,
(b) the remuneration of employees of the institute, or
(c) legal expenses of the institute other than those incurred to conduct a proceeding before a committee.
(4) The council must only deal with a matter listed under subsection (2) by
(a) enacting a bylaw, or
(b) acting as authorized under a bylaw.
(5) A bylaw, unless in the meantime confirmed at a special general meeting called for the purpose of considering it, has force only until the next annual general meeting, and in default of confirmation at that time ceases to have force.
(6) The council must file a copy of a bylaw with the minister within 30 days after the bylaw is confirmed at the special general meeting or annual general meeting.
(7) A bylaw may be disallowed by the Lieutenant Governor in Council within 45 days after the bylaw is filed under subsection (6).
(8) If the minister considers that a bylaw should be made, amended or repealed under subsection (2) (t) respecting the ownership or control of licensed firms to protect the public interest, the minister may, by notice in writing to the council, request that the council amend or repeal an existing bylaw, or make a new bylaw, under subsection (2) (t) to protect the public interest in the manner and by the date specified in the notice.
(9) If the council does not comply with a request under subsection (8), the Lieutenant Governor in Council may amend or repeal the existing bylaw or make the new bylaw in accordance with the request.
9 The council may determine one or more of the following:
(a) requirements for enrollment and training of students;
(b) curriculum of studies to be pursued by students;
(c) the fitness and character required of a person applying to be examined or evaluated;
(d) the curriculum on which candidates for certificates of competency must be examined or evaluated;
(e) standards of skill and competency;
(f) fees to be paid by persons applying for examination or evaluation;
(g) the rules, not contrary to this Act or the bylaws of the institute, for examinations or evaluations.
10 The council must hold examinations or evaluations at least once a year.
11 (1) The council must by bylaw establish the conditions on which persons who have passed the examinations or evaluations of other corporate bodies having the same or similar objects may be admitted as members of the institute.
(2) The conditions must be reasonable and subject to amendment by the Lieutenant Governor in Council.
(3) If the council omits to pass such a bylaw, the Lieutenant Governor in Council may prescribe the conditions.
12 A person who has failed to pass an examination or evaluation and who feels aggrieved by the manner by which the examination or evaluation was conducted may appeal to the Supreme Court within 3 months from the date of the publication of the result of the examination or evaluation.
13 (1) The institute may establish educational programs for students in accountancy.
(2) The institute may make arrangements with a university, university college, college or other educational body for the preparation of students in accountancy through educational programs offered by the university, university college, college or other educational body that meet the requirements of the curriculum established under section 9 (b) and the bylaws.
14 The classes of members of the institute are as follows:
(a) chartered accountant members, including fellows;
(b) associate members;
(c) other classes of members established by bylaw.
14.1 (1) In this section, section 14.2 and section 14.3, "holding company" means a corporation incorporated under the Business Corporations Act or registered under Part 11 of that Act, all of the voting shares of which are legally and beneficially owned, directly or indirectly, by members in good standing described by section 14 (a).
(2) Subject to the bylaws, the council may issue or renew a licence to a firm on application by a person who
(a) holds a direct or indirect proprietary interest in the firm,
(b) is a member in good standing described under section 14 (a), and
(c) is authorized by the firm to bring the application.
(3) Despite subsection (2), the council must not issue a licence for a corporation incorporated under the Business Corporations Act or registered under Part 11 of that Act unless
(a) the corporation is in good standing under the Business Corporations Act,
(b) all voting shares of the corporation are legally and beneficially owned by members in good standing described by section 14 (a) or by holding companies,
(c) all the directors of the corporation are members in good standing described by section 14 (a),
(d) the president of the corporation is a member in good standing described by section 14 (a), and
(e) each person who provides accounting services in British Columbia to the public on behalf of the corporation is
(i) a member in good standing described by section 14 (a), or
(ii) under the direct supervision of a member in good standing described by section 14 (a) who is an employee or shareholder of the firm.
(4) Subject to the bylaws, if
(a) a shareholder, director or president of a firm which is licensed under subsection (2) dies or resigns from the firm, or
(b) a shareholder of a holding company owning shares in the firm dies or resigns from the holding company and, in consequence, the firm ceases to meet the criteria set out in subsection (3) for a licence,
the firm may continue to hold a licence for a period of 6 months after the death or resignation.
(5) The council may refuse to issue or renew a licence under subsection (2)
(a) if the firm has had its licence to practise cancelled or suspended previously, or has had its application to renew a licence refused previously,
(b) if a shareholder, partner or proprietor of the firm, or a shareholder of a holding company that owns shares in the firm, was a shareholder, partner or proprietor of a firm that had its licence cancelled,
(c) if a shareholder, partner or proprietor of the firm, or a shareholder of a holding company that owns shares in the firm, has had his or her membership cancelled or suspended previously, or has had his or her application to renew membership refused previously, or
(d) in accordance with the bylaws under section 8 (2) (t).
14.2 (1) A shareholder of a corporation licensed under section 14.1 must not enter into a voting trust agreement, proxy agreement or any other type of agreement that vests in another person who is not a member described by section 14 (a) the authority to exercise the voting rights attached to any or all of the shares of the corporation if the exercise of those voting rights could result in persons who are not members holding the majority voting control of the corporation.
(2) A shareholder of a holding company owning shares in a corporation licensed under section 14.1 must not enter into a voting trust agreement, proxy agreement or any other type of agreement that vests in another person who is not a member described by section 14 (a) the authority to exercise the voting rights attached to any or all of the shares of the corporation if the exercise of those voting rights could result in persons who are not members holding the majority voting control of the corporation.
14.3 (1) The civil liability for professional negligence as an accountant of a member described by section 14 (a) is not affected by the fact that the member
(a) acted professionally as an employee on behalf of a licensed firm, or
(b) provided accounting services through a licensed firm that is a limited liability partnership.
(2) The relationship of a member described by section 14 (a) to a licensed firm as
(a) a shareholder, director, officer, partner or employee of the licensed firm, or
(b) a shareholder of a holding company that owns shares in the firm
does not affect, modify or diminish the application to the member of this Act or the bylaws.
(3) This Act does not affect, modify or limit any law applicable to the fiduciary, confidential or ethical relationships that exist between a member or firm and a person receiving accounting services from the member or firm.
(4) The relationship between a licensed firm and a person receiving accounting services through the licensed firm is subject to all applicable laws relating to the fiduciary, confidential and ethical relationships that exist between a member described by section 14 (a) and the member's client.
15 (1) A member described by section 14 (a) may use the designation "Chartered Accountant" or the initials "C.A." signifying that designation.
(2) A licensed firm may use the designation "Chartered Accountant" or the initials "C.A." signifying that designation.
(3) Subsection (2) only applies to a firm that is a partnership, including a limited liability partnership, if
(a) each partner resident in British Columbia is a member described by section 14 (a) or is a corporation licensed under section 14.1 (2), and
(b) each partner that is not resident in British Columbia and not a member described by section 14 (a) or a corporation licensed under section 14.1 (2) is
(i) a member of a body of chartered accountants incorporated by an enactment that corresponds to this Act in a province or Bermuda, or
(ii) a corporation recognized and approved for the practice of public accounting by a body of chartered accountants incorporated by an enactment that corresponds to this Act in a province or Bermuda.
(4) A member who becomes a fellow may use the designation "Fellow of the Chartered Accountants" or the initials "F.C.A." signifying that designation.
(5) A member described by section 14 (b) may use the designation "Associate of the Chartered Accountants" or the initials "A.C.A." signifying that designation.
(6) A person on whom the council has conferred honorary membership under section 16 (1) may use the designation "Chartered Accountant, Honorary" or the initials "C.A. (Hon.)" signifying that designation.
(7) A person entitled under subsection (1), (2), (4), (5) or (6) to use a designation or initials in the English language is also entitled to use and display the designation or initials together with their equivalent in a language other than English.
(8) The use of a designation or initials under this section must conform to the bylaws.
16 (1) The council may confer honorary membership in the institute on persons the council considers to have rendered conspicuous service to the institute.
(2) Honorary membership does not confer the right to be elected to the council, to vote or to practise as a chartered accountant.
17 (1) Except as authorized or permitted by this Act, a person must not
(a) use or display the designation "Certified Accountant", "Chartered Accountant", "Fellow of the Chartered Accountants", "Associate of the Chartered Accountants" or "Chartered Accountant, Honorary" or the initials "C.A.", "F.C.A.", "A.C.A." or "C.A. (Hon.)",
(b) use or display a designation or the initials in a language other than English that is equivalent to the corresponding designation or initials referred to in paragraph (a), or
(c) in any other manner, imply, suggest or hold out that the person is a chartered accountant or possesses accounting qualifications granted or approved under the bylaws.
(2) A person must not imply, suggest or hold out that the person is a certified public accountant or a certified public auditor or use or display the designation "certified public accountant" or "certified public auditor" or the initials "C.P.A." signifying that designation unless
(a) the person is a member in good standing described in section 14 (a),
(b) the designation or initials are used or displayed together with and follow the designation "Chartered Accountant" or the initials "C.A.",
(c) the use or display is accompanied by the name of the jurisdiction where the designation "certified public accountant" or "certified public auditor" or the initials "C.P.A." were granted, and
(d) the jurisdiction where the designation "certified public accountant" or "certified public auditor" or the initials "C.P.A." were granted authorizes the person to use and display it in that jurisdiction.
(3) A licensed firm must not imply, suggest or hold itself out as a certified public accountant or a certified public auditor or use or display the designation "certified public accountant" or "certified public auditor" or the initials "C.P.A." signifying that designation.
(4) This section does not apply to the use or display of a designation or initials as provided for by section 14 of the Accountants (Certified General) Act.
18 This Act does not affect or interfere with the right of a person who is not a member of the institute to practise as an accountant in British Columbia, or with the right of a person not residing or having an office in British Columbia to use any designation as accountant in British Columbia.
19 (1) The council must keep a register which may be in electronic form and in which must be entered the names of all
(a) members by class of membership, and
(b) licensed firms by class of licence.
(2) Only those members whose names are entered in the register are entitled to the privilege of membership in the institute.
(3) The register must at all times be subject to inspection by any person free of charge.
(4) The register, or a copy of it certified by the secretary, is proof in the absence of evidence to the contrary in all courts and before all persons that
(a) the persons whose names are entered in it are members in good standing,
(b) the firms whose names are entered in it are licensed firms,
(c) the persons whose names are not entered in it are not members, and
(d) the firms whose names are not entered in it are not licensed firms.
(5) For persons and firms whose names are not entered under subsection (1), the register may include a record of the names, and the period for which their names were entered, of
(a) the persons whose names were formerly entered in the register as members, or
(b) the firms whose names were formerly entered in the register as licensed firms.
20 (1) An officer or committee of the institute or a person designated by the council 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 24, and
(b) conduct a practice review of a member by inspecting the member's professional practice for the purpose of identifying any deficiencies in the practice or the competence or conduct of the member.
(2) If the officer, committee or person is satisfied on reasonable and probable grounds that a 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 or person may make a written request to the member or student requiring the member or student to answer inquiries of the officer, committee or person relating to the investigation or practice review and to produce to the officer, committee or person the record or thing for examination.
(3) A member or student who receives a request under subsection (2) must comply with the request.
(4) If a member or student who receives a request under subsection (2) refuses or neglects to promptly comply with the request, the institute may apply to the Supreme Court for an order requiring the person to comply.
(5) The Supreme Court, on being satisfied that a person has contravened subsection (3), may order that the person comply and may impose requirements as to time and manner of compliance.
(6) A person must not refuse to comply with this section on the grounds of confidentiality.
(7) A provision of this section that applies to a member also applies to a licensed firm.
(8) A provision of this section that applies to a former member also applies to a formerly licensed firm.
21 On application by the institute to the Supreme Court, the Supreme Court may order that a person produce to an officer or committee of the institute or a person designated by the council any record or thing if the court is satisfied that it is relevant to and reasonably required by the officer, committee or person for an investigation of the conduct of a member, former member, licensed firm, formerly licensed firm or student or for a review of the professional practice of a member or licensed firm.
22 (1) A person acting under the authority of this Act or the bylaws must 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 the person's public duty requires or this Act or the bylaws permit the person 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, a person to whom subsection (1) applies must not in any civil proceeding be compelled to give evidence respecting any facts, information or records obtained by the person in the course of the person's duties.
23 (1) If a panel consisting of any 3 members of the council considers that the length of time that would be required to hold an inquiry concerning a member or licensed firm would be prejudicial to the public interest, the panel, without giving the member or licensed firm an opportunity to be heard, may suspend the membership of the person or licence of the licensed firm until an inquiry and decision under section 24.
(2) If the panel decides under subsection (1) to suspend a member or the licence of a licensed firm, it must give written notice to the member or licensed firm of its decision, the reasons for it and the right of the member or licensed firm to apply to the Supreme Court to have the suspension removed.
(3) The suspension under subsection (1) is not effective until the earlier of
(a) receipt by the member or licensed firm of the written notice, or
(b) 3 days after the day the institute mails the written notice to the member or licensed firm at their last address on file with the institute.
(4) A member suspended or a licensed firm whose licence is suspended under subsection (1) may apply to the Supreme Court to have the suspension removed, and the court may make any order respecting the suspension that it considers appropriate.
(5) A member of council who takes part in the decision under subsection (1) must not sit on any inquiry or appeal with respect to any matter in relation to which the member of council exercised the power of decision.
24 (1) A committee appointed by the council for the purposes of this section may inquire, in accordance with the bylaws, into the competence, fitness to practise, or professional conduct of a member, former member, student, licensed firm or formerly licensed firm and decide whether that person or firm
(a) is incompetent,
(b) is unfit to practise,
(c) has committed professional misconduct,
(d) has
(i) as a member engaged in conduct unbecoming a member, or
(ii) as a licensed firm engaged in conduct that, if engaged in by a member, would have been conduct unbecoming a member, or
(e) has contravened this Act or the bylaws.
(2) If the committee finds that subsection (1) (a), (b), (c), (d) or (e) applies to a member, former member, student or firm, the committee may do one or more of the following:
(a) reprimand the member, former member, student or firm;
(b) suspend with or without conditions for a period specified by the committee
(i) the membership of the member,
(ii) the enrolment of the student, or
(iii) the licence of the licensed firm;
(c) cancel the membership of the member, the enrolment of the student or the licence of the licensed firm;
(d) bar the former member from applying for membership or the formerly licensed firm from being licensed
(i) for the period specified in the order, or
(ii) until the conditions specified in the order are met;
(e) impose conditions on the continuance of the member's membership, the student's enrolment or the licence of the licensed firm;
(f) impose a fine payable to the institute of not more than
(i) $25 000 for a firm that is a sole proprietorship or for a current or former member,
(ii) $100 000 for a firm that is not a sole proprietorship, and
(iii) $4 000 for a student;
(g) impose costs, based on the tariff established under section 8 (2) (n), against the current or former member, the student or the licensed or formerly licensed firm for the expenses the institute incurred to conduct an investigation under section 20 and in the preparation for and the conduct of a proceeding under section 23 or an inquiry.
(3) If the committee decides that the allegations giving rise to the inquiry were without merit, the committee may award costs, based on the tariff established under section 8 (2) (n), to the member, former member, student or firm against the institute for the expenses the member, former member, student or firm incurred regarding the investigations under section 20 or proceedings under section 23 or this section.
(4) Costs awarded under subsection (2) (g) must not exceed 100% of disbursements incurred by the institute, plus 50% of the other actual costs to the institute, to conduct an investigation under section 20 and in the preparation for and the conduct of a proceeding under section 23 or an inquiry.
(5) Costs awarded under subsection (3) must not exceed 100% of disbursements incurred by the member, former member, student or firm, plus 50% of the other actual costs to the member, former member, student or firm, incurred regarding the investigation under section 20 or proceedings under section 23 or this section.
(6) Despite subsection (4), if the committee is satisfied that the actual cost to the institute to conduct an investigation under section 20 or in the preparation for and the conduct of a proceeding under section 23 or an inquiry was made greater because of the reprehensible conduct of the member, former member, student or firm in the course of the carrying out of these proceedings, the committee may award further costs to the institute equal to 80% of the actual increase of the cost to the institute so caused.
(7) The committee and any member of the committee has, for the purposes of an inquiry, the same power as the Supreme Court has for the trial of civil actions
(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.
(8) For the purposes of subsection (7), the failure or refusal of a person
(a) to attend,
(b) to take an oath or affirmation,
(c) to give evidence, or
(d) to produce the records or things in the person's 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.
24.1 (1) The institute or a member, former member, student or firm against whom an order under section 24 is made may appeal that order to the Supreme Court on a question of law or jurisdiction.
(2) The Supreme Court may confirm, vary or reverse the order referred to in subsection (1) or send the matter back to the committee with directions.
(3) An appeal under subsection (1) must be brought within 30 days after written notice of the order was given to the member, former member, student or firm.
(4) An appeal from a decision of the Supreme Court lies to the Court of Appeal with leave of a justice of the Court of Appeal.
24.2 (1) The institute may apply to the Supreme Court for an injunction restraining a person from contravening this Act or the bylaws.
(2) The court may grant an injunction sought under subsection (1) if the court is satisfied that there is reason to believe that there has been or will be a contravention of this Act or the bylaws.
(3) The court may grant an interim injunction until the outcome of an action commenced under subsection (1).
25 (1) No action for damages lies against a person, acting or purporting to act, in furtherance of the objects of the institute, 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 institute from vicarious liability or any other liability to which it would otherwise be subject.
26 (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 17 (1), (2) or (3) or 22 (1) commits an offence.
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