Do you believe that a CPA has breached his or her ethical obligations? Did the CPA violate legislation or professional regulations he or she must adhere to?
First, you can try to better understand the situation by contacting the CPA to obtain more information.
However, if you believe the CPA’s conduct should be reported, you can ask the syndic to conduct an inquiry.
When to ask the syndic for an inquiry?
You suspect that:
- a CPA’s conduct, or lack of integrity or diligence has resulted in the CPA’s failure to fulfill his or her obligations;
- a CPA has violated the Professional Code, the CPA Act, the Code of ethics of CPAs or other regulations he or she must adhere to.
These acts may have been committed by:
- a chartered professional accountant (CPA);
- a former member of the Order who was a member at the time of the offence;
- a professional who never obtained the CPA designation but was a member of a legacy accounting organization in Quebec (CA, CGA, CMA);
- a person under a CPA’s supervision or a person involved in the practice of the CPA’s profession.
In addition, a member who does not hold a public accountancy permit is prohibited from:
- using the CPA auditor designation;
- signing a review engagement report or an independent auditor’s report.
How to request an inquiry?
To submit a request for an inquiry, please fill out the form below. The information provided will help the syndic review your file.
For your request to be processed, you must include the following:
- a detailed description of the alleged facts and acts;
- an accurate chronology of events;
- any document concerning the facts and acts related to your request (letters, emails, transcripts of telephone conversations, personal notes, etc.);
- the name and contact information of any person who can corroborate your claims, if any.
How your request is processed?
Requests for an inquiry are forwarded directly to the Office of the syndic.
Your request will be evaluated to determine whether it is admissible, i.e. whether the facts that you described are actual breaches of legislation or regulations that CPAs must adhere to. If this is the case, the syndic assigns the request to an assistant syndic, who will launch an inquiry and inform you periodically on the progress of your file.
At the conclusion of its inquiry, the syndic may, among other things, lodge a complaint before the Disciplinary council.
If the syndic decides to close your request for an inquiry without lodging a complaint before the Disciplinary council, you may request an opinion from the Review Committee.
