Suspension or cancellation of membership is an action taken seriously by CPA Alberta, given its impact on registrants. However, there are circumstances—established in the Chartered Professional Accountants Act (the Act)—in which those actions are warranted.
Under section 1(zz) of the Chartered Professional Accountants Act (the Act), registrants are identified as Chartered Professional Accountants (members), candidates, professional accounting firms, professional corporations, professional service providers, and any other person registered in accordance with Part 3 of the Act.
In addition to establishing who is a registrant, the Act also sets out various reasons that a registrant’s registration may be suspended or cancelled Generally, those reasons fall into two categories: matters related to conduct and those unrelated to conduct. The two categories differ in a number of meaningful ways.
Suspensions and cancellations not related to conduct
CPA Alberta’s governing documents, including the Act, CPA Regulations, bylaws, and the like, establish the overall general requirements that permit continuation of a registrant’s registration. These requirements include but are not limited to:
- payment of registration fees at the established times;
- completion of continuing competence or education requirements (e.g. continuing professional development);
- providing evidence of maintaining professional liability insurance as required for professional accounting firms or professional service providers;
- providing evidence of having complied with conditions or restrictions (if any) on the registrant’s registration; and
- providing information (and changes to information) as required by the governing documents.
If a registrant fails to meet the requirements for continuing registration, a financial penalty for the contravention may be imposed and the registrant’s registration may be suspended, cancelled, or made subject to practice restrictions. In some circumstances, the registrar may make a complaint about the conduct of the registrant.
Suspension of registration and reinstatement for non-conduct reasons
If a registrant fails to meet the requirements for continuing registration, the Registrar will notify the registrant of the suspension and consequences of the suspension (see the following section) in writing. The registrant will be provided with information about how they can have their registration reinstated (for example, by paying outstanding fees and penalties) and will be provided with information regarding the right to appeal the decision. The registrant’s registration will be reinstated once they have satisfied the Registrar that the matter has been remedied.
Cancellation of registration and reinstatement for non-conduct reasons
Upon a suspension for non-conduct reasons, a registrant is informed of the timeline to bring their registration back into good standing—typically 60 days following suspension. Failure to become reinstated by the established timeline may result in a registrant’s registration being cancelled. In other words, the registrant will no longer be registered with CPA Alberta and all rights and privileges of registration will be revoked. In the case of a member’s cancellation, CPA Alberta will make a formal demand for return of all membership certificates and permits issued by CPA Alberta and its legacy organizations.
At the time of cancellation, a registrant will be provided with information regarding how they may seek re-registration, should they choose to do so. In all circumstances a former registrant seeking re-registration will be required to meet the registration requirements in place at the time they seek re-registration, noting that requirements may have changed since the time of initial admission or time of cancellation.
Suspensions and cancellations for conduct reasons
The Act also sets out various reasons that a registrant’s registration may be suspended or cancelled for reasons relating to their conduct.
The decision makers for complaints opened pursuant to the Complaints Inquiry Process are a Discipline Tribunal (DT). If after hearing all of the evidence presented in a discipline hearing the Discipline Tribunal determines that the registrant conducted themselves unprofessionally, the DT has the authority, pursuant to section 95 of the Act, to (1) suspend the registrant’s registration for a specified period or pending compliance with certain conditions, or (2) cancel the registrant’s registration, should they deem these the appropriate sanctions.
Suspension of registration for conduct reasons
If a registrant’s registration is suspended due to conduct reasons, the suspension has the same consequences as other suspensions made pursuant to the decision of the Registrar of CPA Alberta.) For more information see the following section on the consequences of suspensions.) Once the period of time the DT has specified in their Orders for the suspension of the registrant’s registration has passed or the conditions that they have ordered are fulfilled, pursuant to section 57(1) of the Act, the registrant’s registration is reinstated once the registrant has satisfied the Discipline Tribunal Secretary that the Order regarding suspension has been complied with. There are no additional steps required for reinstatement pursuant to the Act.
Cancellation of registration for conduct reasons
If a registrant’s registration is cancelled due to conduct reasons, the cancellation takes effect immediately upon the Order of the DT. In order to have their registration reinstated, the now-former registrant must comply with the requirements of section 57(2), (3) and (4) of the Act. This section contains a waiting period of five years after the cancellation of their registration, unless otherwise specified in the Order of the DT. Additionally, all of the other Orders and conditions in the decision of the DT must have been complied with in order to entitle a former registrant who’s registration was cancelled for conduct reasons to reapply.
Once the Orders and conditions have been complied with and the waiting period has passed, the former registrant must also, pursuant to s. 57(4), provide evidence of good character and reputation along with any other requirements of the Registrar or Registration Committee.
Temporary suspension of registration: “special power”
There is only one other decision maker under the Act who can suspend the registration of a registrant. Pursuant to s. 107 of the Act, the Chair of the Complaints Inquiry Committee can—for the protection of the public and the reputation of the profession—temporarily suspend the registration of a registrant who has an open complaint until the complaint has been investigated or adjudicated by a DT.
This is called a “special power” in the Act and can only be undertaken after giving the investigated registrant the opportunity to provide any information they would like the Chair to consider and make any representation regarding the temporary suspension. Since this involves removing the registrant’s ability to earn a living without a complete adjudication of the allegations against them, it is an extraordinary measure and happens only rarely when the Chair determines that it is necessary for the protection of the public or profession.
Consequences of suspension and cancellation
Regardless of the reason for a registrant’s suspension or cancellation (conduct or non-conduct related matters) the consequences are the same.
A registrant MUST . . .
- return all certificates of membership which were issued by the Chartered Professional Accountants of Alberta or legacy accounting body.
- change all signage, business cards, and the like so as to remove all references to registration with CPA Alberta. This includes use of Chartered Professional Accountant (CPA) either alone or in combination with any other word, letter, symbol, initials, or abbreviation governed by CPA Alberta, including but not limited to CA, CMA, and CGA.
- continue to conduct all matters in accordance with the rules of professional conduct.
- continue to pay annual fees.
A registrant MUST NOT . . .
- use the name “Chartered Accountant” or “Certified General Accountant”, or Certified Management Accountant”, or “Chartered Professional Accountant”, or the initials “CA”, “CGA”, “CMA”, or “CPA”.
- represent expressly or by implication that it is a professional accounting firm.
- perform or purport to perform an audit or a review engagement.
- conduct any aspect of a professional or public accounting practice.
- be associated with other registrants (including CPAs and CPA candidates) engaged in a public accounting practice or a professional accounting practice.
- be or become a member of any committee or other body of CPA Alberta.
- attend any meeting of CPA Alberta.
- include their name in the name of a professional accounting firm. If necessary, the registrant must change all signage, business cards, and the like to remove their name from the name of a professional accounting firm.
Publication and access to information
If a registrant’s registration has been suspended or cancelled, CPA Alberta is obliged to make such changes in status available to the public.
- If CPA Alberta receives a request for access to information pursuant to sections 30 (Registrant information) and 31 (Public access to information) of the Act, CPA Alberta will provide the requesting party with information of the suspended or cancelled status of the registrant.
- As required under section 55 of the Act, the CPA Alberta Registrar must publish or post a notice of the suspension or cancellation. Such notice will be placed on the CPA Alberta website.
- As required under section 46 of the Act, if applicable, the registration of a professional corporation will be cancelled 90 days from the date of the original suspension of the registrant
- In the situation where a professional accounting firm is suspended or cancelled, all Chartered Professional Accountants employed by, or who have a proprietary interest in, the firm will be notified of the firm’s status.
