Information about the Complaint Process at CPA Nova Scotia

Transcription

1 Information about the Complaint Process at CPA Nova Scotia Chartered Professional Accountant (CPA) is the Canadian business and accounting designation representing more than 200,000 professional accountants across the country. CPA Nova Scotia is the professional organization that oversees designated accountants across Nova Scotia. As members of a self-regulated profession goverened by the CPA Act, CPAs in Nova Scotia are held to the highest standards of professional conduct, which protects the public interest and the integrity of the profession. CPA Nova Scotia fulfills its responsibilities under the CPA Act by setting and enforcing high professional standards. This includes investigating all conplaints of unprofessional conduct agains Registrants and enforcing disciplinary sanctions by a Tribunal. What is Unprofessional Conduct? The CPA Act describes unprofessional conduct as any act or conduct by a Registrant that: is detremental to the best interests of the public or harms the integrity of the profession Contravenes the CPA Act, bylaws, directions, rules of professional conduct, or practice standards displays lack of competance Violates or fails to comply with a disciplinary order, an order of the court, or a restriction or undertaking given to or by CPA Nova Scotia Definitions and Acronyms CRC - Complaint Review Complainant - Person making a complaint CPA Act - Chartered Professional Accountants Act CPA Nova Scotia - Chartered Professional Accountants of Nova Scotia IP - Investigation Panel Registrant - A Chartered Professional Accountant, professional service provider, candidate (student), professional accounting firm, or professional corporation Respondent - An investigated party

2 The complaint review process Complaints Review The complaints review committee (CRC) consists of at least four members of CPA Nova Scotia and up to one lay representative appointed by the Board. Receipt of Complaint On receipt of a written complaint, the CEO must either dismiss the complaint or refer the complaint to the Chair of the CRC who must either dismiss the complaint, refer the complaint to the Fitness to Practise, provide the respondent with a copy of the complaint and require the respondent to provide a written response to the complaint, attempt to resolve the complaint, refer the complaint to the Fitness to Practice, or refer the complaint to the Chair of an Investigation Panel (IP) to investigate the complaint. Investigation Panel Upon receipt of a complaint, the Chair of an IP shall convene the IP and undertake an investigation into the complaint. Following the investigation of a complaint by the IP, the IP may direct that the matter be referred to the Discipline, dismiss the complaint, counsel the respondent, caution the respondent, reprimand the respondent, require the registrant to undergo treatment or re-education, enter into an agreement with the respondent, or take any other action that it considers appropriate. If an IP determines that a matter be referred, in whole or in part, to the Discipline, it shall lay a formal charge or charges. Upon receipt of the charges from an IP, the Chair of CRC shall provide the charges to the Chair of the Discipline. Upon receipt of the charges, the Chair of the Discipline shall provide the charges to the Chair of a Hearing Panel. After determining that all or part of a matter should be referred to the Discipline, the IP and the respondent may enter a settlement agreement. When a complaint is filed, it is sent to the Complaints Review to determine the next steps.

3 Referral from CEO to Discipline The CEO may refer information directly to the Chair of the Discipline and such a referral by the CEO must be considered to be charges and must be addressed by the Chair of the Discipline in the same manner as any charges referred to the Chair by an IP where a member or registered firm: Has pleaded guilty to, been convicted or been found to be guilty of any offence in or out of Canada that is inconsistent with the proper professional behaviour of a member or registered firm Has been subjected to a registration sanction in a disciplinary proceeding by a provincial accounting or licensing body Has had a licensing sanction imposed by a provincial accounting or licensing body Is in breach of an agreement with an Investigation Panel Is in violation of a limitation on practice imposed The CEO, under certain circumstances, may make charges and refer directly to the Disciplinary Appointment of Hearing Panel The Chair of the Discipline shall, from time to time, appoint a Hearing Panel to hear and decide charges against a respondent. Consideration of Settlement Agreement The Chair of the Hearing Panel shall advise the respondent, the CEO, the Chair of the IP, and the complainant of the date, time, and location of the hearing. If following the hearing, the Hearing Panel accepts the proposed Settlement Agreement, it shall confirm the acceptance by written decision with reasons and an order that incorporates the settlement agreement. Where the Hearing Panel rejects the recommended settlement agreement: It shall confirm its rejection by a written decision with reasons provided It shall turn the charges over to the Chair of the Discipline who shall appoint a new Hearing Panel to conduct the hearing On occassion, the Chair of the Disciplary may appoint a Hearing Panel to hear charges against the Respondent

4 Hearing A Hearing Panel shall convene a hearing within ninety days of the Chair of the Hearing Panel receiving the charges The Chair of the Hearing Panel shall ensure that a notice of hearing is served on the Respondent, the CEO, and the complainant at least thirty days before the holding of the hearing. A notice of hearing shall state the details of the charges and the time and place of the hearing The CEO s all provide notice to the public of the time, place, and location of the hearing as well as the name of the respondent and a summary of the charges Hearing Panel Procedure A Hearing Panel may determine its own procedure. It may: Issue subpoenas and enforce the attendance of witnesses Order pre-hearing procedures Order that a hearing be conducted using a means of telecommunication Administer oaths and solemn affirmations Receive and accept such evidence and information on oath, affidavit, or otherwise Prescribe the disclosure obligations Compel any person to provide information or to produce documents or things that may be relevant to a matter before it Adjourn or postpone a proceeding Witnesses and Attendance at Hearings Upon the request of any party to the hearing, the Chair of the Hearing Panel shall issue a subpoena to a witness, including a party, for the purpose of procuring the attendance and evidence of the witness Restriction on Public Access to Hearing A hearing shall be open to the public unless: Matters involving public security may be disclosed Financial or personal or other matters may be disclosed The safety of a person is jeopardized Powers of Hearing Panel A Hearing Panel may require the member to: Submit to physical or mental examination Submit to an inspection or audit Produce records and accounts in the member s possession or control

5 Decision of Hearing Panel The Hearing Panel must render a written decision with reason within ninety days of final submissions in the hearing If the Hearing Panel finds a respondent guilty of professional misconduct, conduct unbecoming or professional incompetence, it may be order do one of more of the following: Revoke the respondent s registration Revoke the respondent s certification Suspend the respondent s registration Impose restrictions, conditions, or prohibitions Accept a resignation Revoke or suspend any distinction conferred on the respondent by CPA Nova Scotia or by a predecessor accounting professional body Reprimand the respondent Direct the respondent to pay a fine Direct the respondent to take any specified rehabillative measure Require a practice inspection Make any other order that the Hearing Panel considers appropriate Other Where there is a not guilty finding, the Hearing Panel shall dismiss the charge. Where there are references in a decision identifying clients or other persons, those references shall be deleted if appropriate The respondent shall comply with the order issued by the Hearing Panel within the time frame The CEO shall send a copy of the final decision and order to the Public Accountants Board To view the full process for complaints and discipline, please reference Part 8 of the CPA Nova Scotia By-laws.

6 Complaint Review and Discipline Complaint Received CEO Review Chair of CRC Disciplinary Fitness to Practice IP Enter into agreement with Respondent Counsel, caution, reprimand Respondent Disciplinary Hearing Panel Determine appropriate reposonse if found guilty