The Chartered Professional Accountants Act

The Chartered Professional Accountants Act, C.C.S.M. c. C71 (Assented to June 30, 2015) bilingual version (HTML) Table of Contents Section PART 1 INTERPRETATION 1 Definitions PART 2 CHARTERED PROFESSIONAL ACCOUNTANTS OF MANITOBA 2 Corporations amalgamated and continued 3 Head office 4 Duty to serve the public interest 5 Annual general meetings 6 Board of directors established 7 Term of office 8 Quorum 9 Vacancy 10 Board appointments 11 Appointment of registration committee 12 Surplus funds not to be distributed to members 13 Delegation of secretary's duties PART 3 BY-LAWS 14 By-laws 15 Required by-laws — standards of practice, code of ethics, continuing competency program 16 By-law resolution requires majority 17 Confirmation of by-law 18 By-laws are available to the public PART 4 REGISTRATION 19 Establishing registers 20 Removal from register 21 Registration as a member 22 Application for registration not approved 23 Appeal by applicant PART 5 PROFESSIONAL CORPORATIONS 24 Definition 25 Professional corporation may provide public accounting services 26 Permit 27 Appeal by corporation 28 Voting agreements void 29 Member must comply with Act 30 Conflict in duties 31 Suspending or cancelling permit 32 Alternative to cancellation or suspension 33 Written notice of action required 34 Business without permit prohibited 35 Holding out as a professional corporation 36 Making false representations or declarations 37 Notice of changes PART 6 PUBLIC ACCOUNTING SERVICES, RESERVED SERVICES AND TITLE RESTRICTIONS 38 Exclusive right to provide reserved services 39 Use of title "Chartered Professional Accountant", etc. 40 Use of CA, CGA, CMA and other legacy titles 41 Holding out as CPA Manitoba PART 7 PROFESSIONAL CONDUCT 42 Definitions 43 Complaint about conduct of a member, former member, etc. 44 Complaints against professional corporations or firms 45 Secretary to refer complaint 46 Chair of complaints investigation committee to take initial action 47 Notice of dismissal 48 Appeal by complainant 49 Appointing a complaints investigation committee 50 Members 51 Appointment of an investigator 52 Notice of investigation 53 Investigation of complaint 54 Powers of an investigator 55 CPA Manitoba may apply for court order 56 Investigator's report to the committee 57 Decision of complaints investigation committee 58 If mediation unsuccessful 59 Costs if conditions placed on right to practise 60 Investigated party may be required to attend in person to be censured 61 Voluntary surrender of registration or permit 62 Conditions on reinstatement 63 Appeal by complainant to board 64 Suspension or conditions pending decision 65 Referral to discipline committee if undertaking is breached 66 Information may be disclosed to law enforcement 67 Without prejudice communications 68 Appointing a discipline committee 69 Members 70 Hearing 71 Procedure 72 Hearing in absence of investigated party 73 Witnesses 74 Prior notice of evidence 75 Evidence of other matters 76 Hearing open to public 77 No publication of identifying information 78 Decision of the panel 79 Deemed professional misconduct 80 Person deemed guilty may make submissions before order made 81 Orders of panel 82 Fines and costs 83 Written decision 84 Decision available to the public 85 Appeal of decision under subsection 84(3) 86 Appeal to Court of Appeal 87 Powers of Court on appeal 88 Reinstatement 89 Notice to employers and others of discipline 90 Board may extend a deadline PART 8 APPEALS 91 Appointment of appeal committee 92 Appointing an appeal panel 93 Powers on appeal 94 Hearing required 95 Further appeal of certain matters 96 Application for stay — interim disciplinary suspension or conditions PART 9 COMPLIANCE 97 Appointment of inspectors 98 Entry of premises and inspection of records 99 Offence 100 Single act constitutes an offence 101 Injunction PART 10 GENERAL PROVISIONS 102 Service of documents 103 Secretary's certificate 104 Protection from liability 105 Confidentiality of information 106 Limited liability partnerships 107 Responsibility to report misconduct 108 Regulations PART 11 TRANSITIONAL PROVISIONS 109 Interim title restrictions — chartered professional accountant, etc. 110 Transitional board of CPA Manitoba 111 First board of CPA Manitoba 112 Reducing number of first board members 113 Disestablishment of first board 114 First executive committee 115 "Former organization" defined 116 Current certification programs 117 "Former Act" defined PART 12 RELATED AND CONSEQUENTIAL AMENDMENTS 118-129 Amendments PART 13 REPEAL, C.C.S.M. REFERENCE AND COMING INTO FORCE 130 Repeal 131 C.C.S.M. reference 132 Coming into force HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: PART 1 INTERPRETATION Definitions 1(1) The following definitions apply in this Act. "board" means the board of directors of CPA Manitoba established by subsection 6(1). (« conseil ») "by-law" means a by-law made by the board under this Act. (« règlement administratif ») "candidate" means an individual who is enrolled in the professional certification program approved by the board and named in the register of candidates, and who has paid the prescribed fees. (« candidat ») "certificate of registration" means a certificate issued under subsection 21(7) by the secretary certifying that the individual named on it is registered as a member. (« certificat d'inscription ») "chartered professional accountant" means a member in good standing. (« comptable professionnel agréé ») "court" means the Court of King's Bench of Manitoba. (« tribunal ») "CPA Canada" means Chartered Professional Accountants of Canada. (« CPA Canada ») " CPA Canada Handbook " means the CPA Canada Handbook published by CPA Canada, as amended from time to time. (« manuel de CPA Canada ») "CPA Manitoba" means Chartered Professional Accountants of Manitoba continued by subsection 2(1). (« Ordre ») "firm" means a partnership, including a limited liability partnership, that provides professional services through one or more members and has been issued a permit in accordance with the by-laws, and, unless the context otherwise requires, includes an interjurisdictional firm. (« cabinet ») "interjurisdictional firm" means a partnership, including a limited liability partnership, that provides professional services through one or more members and has been issued a permit in accordance with the by-laws, and that (a) has an office in Manitoba and an office in one or more other jurisdictions; and (b) has at least one member or professional corporation as a partner. (« cabinet multiterritorial ») "limited liability partnership" means a Manitoba limited liability partnership or an extra-provincial limited liability partnership as those terms are defined in The Partnership Act . (« société à responsabilité limitée ») "member" , unless the context otherwise requires, means an individual named in the register of members who has paid the prescribed fees. (« membre ») "minister" means the minister appointed by the Lieutenant Governor in Council to administer this Act. (« ministre ») "person" includes a partnership and any other organization or entity whether incorporated or not. (« personne ») "prescribed" , except in sections 38 and 108, means prescribed by the by-laws. (Version anglaise seulement) "professional corporation" means a corporation that has been issued a permit under Part 5 (Professional Corporations). (« société professionnelle par actions ») "professional services" means one or more of the following: (a) a public accounting service; (b) any of the following other services: (i) an accounting service that involves summarization, analysis, advice, counsel or interpretation, (ii) a forensic accounting, financial investigation or financial litigation support service, (iii) advice, counsel or interpretation with respect to taxation matters, (iv) preparing a tax return or other statutory information filing, (v) management consulting, including investigating and identifying management and business problems related to the policy, technical, organizational, operational, financial, systems, procedures or administrative aspects of an organization, and recommending appropriate solutions, (vi) services related to insolvency, including receivership, trusteeship in bankruptcy, and liquidation or administration of bankrupt or insolvent companies or estates, (vii) business brokerage, including negotiating or advising on the sale, financing, merger or acquisition of business organizations, (viii) personal financial planning, investment counselling or insurance counselling, (ix) valuation, (x) any other similar service that the board may by by-law determine to be a professional service. (« services professionnels ») "public accounting service" means a public accounting service as defined in subsection 38(1). (« service d'expert-comptable ») "public representative" means a person who (a) is not a member or former member of CPA Manitoba, a candidate, a student, or a parent, spouse, common-law partner, sibling or child of a member, former member, candidate or student; (b) is not employed by CPA Manitoba, a member of CPA Manitoba, a professional corporation, a firm or a sole proprietorship; (c) is not an officer of a professional corporation or a partner of a firm; and (d) does not have a pecuniary interest in a professional corporation, firm or sole proprietorship. (« représentant du public ») "register" means a register established under subsection 19(1). (« registre ») "registration committee" means the registration committee appointed under section 11. (« comité d'inscription ») "reserved public accounting service" means a reserved public accounting service as defined in subsection 38(1). (« acte réservé d'expert-comptable ») "secretary" means the secretary or secretary-treasurer appointed under clause 10(1)⁠(a). (« secrétaire ») "sole proprietorship" means a sole proprietorship through which a member provides professional services and that has been issued a permit in accordance with the by-laws. (« entreprise individuelle ») "student" means an individual who is enrolled in the prerequisite education program approved by the board and named in the register of students, and who has paid the prescribed fees. (« étudiant ») "voting share" , in relation to a professional corporation, means a share of its capital stock that entitles the holder to vote in any election of the corporation's directors. (« action avec droit de vote ») "voting shareholder" , in relation to a professional corporation, means a person who owns a voting share of the corporation or is a voting shareholder of another corporation that owns a voting share of the corporation. (« actionnaire avec droit de vote ») Reference to "Act" includes by-laws 1(2) In this Act, a reference to "this Act" includes the by-laws made under this Act. PART 2 CHARTERED PROFESSIONAL ACCOUNTANTS OF MANITOBA Corporations amalgamated and continued 2(1) The following corporations are hereby amalgamated and continued as one body corporate under the name "Chartered Professional Accountants of Manitoba": (a) The Institute of Chartered Accountants of Manitoba; (b) The Society of Management Accountants of Manitoba; (c) The Certified General Accountants Association of Manitoba; (d) The Certified Public Accountants Association of Manitoba. Effect of amalgamation and continuation 2(2) On the coming into force of this section, (a) the rights and property of the amalgamating corporations are vested in CPA Manitoba; (b) the liabilities and obligations of the amalgamating corporations are assumed by CPA Manitoba; and (c) a legal proceeding or action commenced by or against an amalgamating corporation may be continued by or against CPA Manitoba as if it were the amalgamating corporation. Head office 3(1) The head office of CPA Manitoba must be in Manitoba. Powers and capacity 3(2) In carrying out its objects and duties, CPA Manitoba has, subject to this Act, all the rights, powers, privileges and capacity of a natural person. Corporations Act does not apply 3(3) The Corporations Act does not apply to CPA Manitoba. Duty to serve the public interest 4(1) CPA Manitoba must carry out its objects and duties, and exercise its powers, in a manner that serves and protects the public interest. Objects of CPA Manitoba 4(2) The objects of CPA Manitoba are (a) to regulate and govern its members, candidates, students, professional corporations and firms, including the professional conduct and discipline of such persons, in accordance with this Act, the principles of self-regulation and the public interest; (b) to establish standards of academic achievement and other qualifications required for registration as a member, candidate or student; (c) to issue certificates of registration to its members, and regulate the use of the restricted titles, designations and abbreviations, including "Chartered Professional Accountant", "CPA", and related variations; (d) to regulate the provision of professional services by its members, candidates, students, professional corporations and firms, including reasonable measures to ensure that reserved public accounting services are provided only by persons authorized to do so; (e) to promote and increase the professional knowledge, skill and proficiency of its members, candidates and students; and (f) to promote and foster a greater public awareness of, and confidence in, the professional accounting profession. Annual general meetings 5(1) A general meeting of CPA Manitoba members must be held at least once a year as determined by the board in accordance with the by-laws. Special general meetings 5(2) CPA Manitoba must hold a special general meeting of members as follows: (a) when CPA Manitoba receives a request signed by at least 10% of its members entitled to vote, for the purpose specified in the request; (b) at any other time for any purpose the board considers advisable. Notice of meetings 5(3) Notice of the time and place of a meeting referred to in subsection (1) or (2) must be given to members in accordance with the by-laws. A by-law in this respect must provide that, except in emergency or extenuating circumstances, notice is to be given to members at least 14 days before the meeting. Board of directors established 6(1) There is hereby established a board of directors to serve as the governing body of CPA Manitoba. Board to manage affairs 6(2) The board must (a) manage and conduct the business and affairs of CPA Manitoba; and (b) carry out CPA Manitoba's objects and duties, and exercise its powers, in the name of and on behalf of CPA Manitoba. Composition of the board 6(3) The board is to consist of at least 9 but not more than 15 persons who are either members or public representatives. Public representatives 6(4) At least 1/3 of the board members must be public representatives. By-laws for election or appointment of members 6(5) Board members are to be appointed or elected in accordance with the by-laws. Chair and vice-chairs 6(6) The board must elect from its members a chair and one or more vice-chairs in accordance with the by-laws. Term of office 7(1) The term of office of a board member is to be determined in accordance with the by-laws but must not exceed three years. Multiple terms 7(2) A person may be a board member for more than one term. But a person must not be a board member for more than ten consecutive years. Continuing to hold office 7(3) Despite subsections (1) and (2) and unless the board determines otherwise, a board member continues to hold office after his or her term expires until the member is re-elected or re-appointed or a successor is elected or appointed. Quorum 8 A majority of the board members, at least one of whom must be a public representative, constitutes a quorum. Vacancy 9 The board may act despite a vacancy in its membership as long as there is a quorum. Board appointments 10(1) The board (a) must appoint either a secretary-treasurer or a secretary and a treasurer; and (b) may appoint any other officers or staff that it considers necessary to perform the work of CPA Manitoba; in the manner and on the terms specified in the by-laws. Secretary need not be board or staff member 10(2) A secretary-treasurer, secretary or treasurer appointed under clause (1)⁠(a) is not required to be a board member or a person appointed under clause (1)⁠(b) as an officer or as staff, but may be such an individual. Appointment of registration committee 11 The board must (a) appoint and maintain a registration committee consisting of a minimum of three members of CPA Manitoba, plus, at the board's discretion, such additional persons as the board may from time to time select; and (b) make a by-law for the governance of the committee. Surplus funds not to be distributed to members 12 If CPA Manitoba has surplus funds at the end of a fiscal year or at any other time, it must not distribute those funds, in whole or in part, to its members. Delegation of secretary's duties 13 Subject to the by-laws, the secretary may, in writing, delegate to any person any of the powers, duties or functions conferred or imposed on the secretary under this Act. PART 3 BY-LAWS By-laws 14 The board may, by resolution, make, amend or repeal by-laws, not inconsistent with this Act, regulating the business and affairs of CPA Manitoba and its members, candidates, students, professional corporations, firms and sole proprietorships, including by-laws (a) governing the appointment or election of board members; (b) respecting the calling and conduct of meetings of CPA Manitoba and of the board; (c) fixing the number and terms of office of board members; (d) respecting the powers and duties of officers and board members; (e) providing for the remuneration or expenses, or both, of officers and employees of CPA Manitoba and board members; (f) establishing committees for carrying out the business and affairs of the board; (g) respecting the educational and other qualifications, and any competency, practising or other requirements, for membership in CPA Manitoba; (h) respecting the educational and other qualifications, and any prerequisites, practical experience or other requirements, for registration as a candidate or student; (i) prescribing the fees and tuition, if any, payable by students, candidates, and candidates seeking admission to CPA Manitoba; (j) respecting the provision of support to persons seeking to enter the accounting profession, including students and candidates; (k) governing the registration of members, candidates and students, including (i) the suspension, cancellation and reinstatement of registration, and (ii) the imposition of restrictions, terms or conditions on registration; (l) respecting the establishment, content and maintenance of registers, including specifying additional information to be kept in a register; (m) providing for categories of membership in CPA Manitoba, including but not limited to the establishment of categories of members who are authorized to provide public accounting services, and specialist membership categories, and providing for (i) the qualifications required for each membership category, and (ii) the restrictions, limitations, rights or privileges that apply to members in each category; (n) respecting fees to be paid by members, candidates, students, professional corporations, firms and sole proprietorships, including but not limited to application fees and annual fees; (o) respecting the provision of public accounting services and other professional services by members through professional corporations, including but not limited to by-laws (i) respecting the application for and the issuance, expiry and renewal of permits, including conditions that must be met before a permit may be issued or renewed, (ii) setting the fees payable on application for a permit or renewal of a permit, (iii) prescribing restrictions, terms or conditions that may be imposed on permits, (iv) prescribing procedures for the issuance, renewal, suspension or cancellation of permits, or the imposition of terms, conditions or restrictions on permits, and (v) respecting notification of changes required under section 37; (p) respecting the provision of public accounting services and other professional services by members through firms and sole proprietorships, including but not limited to by-laws (i) respecting the registration of such firms and sole proprietorships, including the application process, the issuance of permits upon registration, the expiry and renewal of permits, and conditions that must be met before a permit may be issued or renewed, (ii) setting the fees payable on application for registration or renewal of a permit, (iii) prescribing restrictions, terms or conditions that may be imposed on permits, (iv) respecting the suspension or cancellation of permits, or the imposition of conditions or restrictions on permits, and (v) requiring firms and sole proprietorships to notify CPA Manitoba of changes, including but not limited to, changes in the partners of a firm and changes of address; (q) respecting the provision of public accounting services and other professional services in Manitoba by interjurisdictional firms, which may be in addition to, or instead of, a by-law made under clause (p) or any other by-law; (r) respecting names by which professional corporations, firms and sole proprietorships may be known or under which they may provide public accounting services or other professional services; (s) respecting the use of the titles, designations and abbreviations set out in section 39, including, without limitation, by-laws specifying for a particular class of member, professional corporation, firm or sole proprietorship (i) which titles, designations or abbreviations may be used, or the circumstances in which they may be used, (ii) which titles, designations or abbreviations must be used, or the circumstances in which they must be used, or (iii) which titles, designations or abbreviations must not be used, or the circumstances in which they must not be used; (t) providing for practice inspections by CPA Manitoba of the professional practices of members, professional corporations, firms and sole proprietorships; (u) respecting procedures, not inconsistent with this Act, for dealing with complaints under Part 7 (Professional Conduct); (v) respecting appeals under Part 8 (Appeals), including but not limited to by-laws (i) respecting the appointment of the chair and vice-chairs of the appeal committee, (ii) respecting the governance of the appeal committee, (iii) specifying decisions that may be appealed, in accordance with clause 91(2)⁠(f), (iv) authorizing types of decisions that an appeal panel may make, in accordance with clause 93(1)⁠(c), and (v) authorizing other parties that may appear and may be represented by counsel at a hearing, in accordance with clause 94(2)⁠(b); (w) respecting the procedure for CPA Manitoba to issue practice directions, which, for greater certainty, do not require the making of a by-law for their issuance; (x) respecting obligations for members, professional corporations, firms and sole proprietorships to obtain and maintain professional liability insurance, including requiring members, professional corporations, firms and sole proprietorships that practise in limited liability partnerships to maintain a minimum amount of liability insurance, as defined in Part III of The Partnership Act ; (y) authorizing the making of agreements, co-operative arrangements or affiliations with other institutions, organizations or professional bodies having objects similar to those of CPA Manitoba, whether or not they are located in Manitoba; (z) prescribing penalties in relation to breaches of a by-law that are of an administrative nature; (aa) respecting anything to deal with the transition from a former Act, as defined in subsection 117(1), to this Act; (bb) defining any word or phrase used but not defined in this Act; (cc) respecting such other matters as the board considers necessary or advisable for the administration of this Act. Required by-laws — standards of practice, code of ethics, continuing competency program 15(1) In addition to any other by-law made under this Part, the board must by by-law (a) establish standards of practice for members, professional corporations and firms; (b) adopt or establish a code of ethics governing the conduct of members, candidates, students, professional corporations and firms; (c) establish a continuing competency program to maintain the competence of members and to enhance the provision of professional services, which may provide for, but is not limited to, (i) reviewing the professional competence of members, and (ii) requiring members to participate in programs intended to ensure competence. Consultation 15(2) Before making a by-law under subsection (1), or a by-law to amend or repeal such a by-law, the board must (a) provide a copy of the proposed by-law for review and comment to (i) the members of CPA Manitoba, and (ii) any other person the board considers necessary; and (b) consider the comments received. By-law resolution requires majority 16(1) A resolution to make, amend, or repeal a by-law under section 14 or 15 requires the approval of a majority of board members. Coming into force of by-law 16(2) A by-law resolution comes into force on the day that it is approved by the board. Confirmation of by-law 17(1) Where a by-law resolution is approved by the board — other than a resolution making, amending or repealing a by-law under section 15 — the board must, at the next general meeting of CPA Manitoba, present it for confirmation by the members. By-law lapses if not confirmed 17(2) If a by-law resolution presented under subsection (1) is not confirmed by the members, the by-law ceases to have effect on the day after the date of the general meeting. By-laws are available to the public 18 CPA Manitoba must post a copy of each of its by-laws on its website. A member of the public is entitled to access these by-laws electronically at no cost. PART 4 REGISTRATION REGISTERS Establishing registers 19(1) The secretary must establish and maintain, or cause to be established and maintained, in the form set out in the by-laws, (a) a register of members identifying every individual who is registered as a member under subsection 21(1); (b) a register of candidates identifying every individual who is registered as a candidate under subsection 21(2); (c) a register of students identifying every individual who is registered as a student under subsection 21(2); (d) a register of professional corporations identifying every professional corporation that holds a permit issued under subsection 26(1); (e) a register of firms identifying every firm that holds a permit issued in accordance with the by-laws; (f) a register of sole proprietorships identifying every sole proprietorship that holds a permit issued in accordance with the by-laws; and (g) any other registers required by the by-laws. Entry in the register of members, candidates or students 19(2) An entry in the register of members, register of candidates or register of students must include (a) the individual's name and, if applicable, business address; (b) the individual's category of registration and, in the case of a member, whether the member is authorized to provide public accounting services; (c) the individual's standing; (d) if applicable, the name and address of an employer, professional corporation, firm or sole proprietorship for whom or through which the individual practises; (e) a notation of any suspension or cancellation of the person's registration; (f) any practice restrictions or other conditions imposed on the individual's registration; and (g) any other information that the by-laws require to be kept in the register. Entry in the register of professional corporations 19(3) An entry in the register of professional corporations must include (a) the name and business address of the corporation; (b) the names of the voting shareholders, the directors and the president of the corporation; (c) a notation of any suspension or cancellation of the corporation's permit; (d) any practice restrictions or other conditions imposed on the corporation's permit; and (e) any other information that the by-laws require to be kept in the register. Entry in the register of firms 19(4) An entry in the register of firms must include (a) the name and business address of the firm; (b) the names of the firm's partners; (c) the firm's category of registration; (d) a notation as to whether the firm is authorized to provide public accounting services; (e) a notation of any suspension or cancellation of the firm's permit; (f) any practice restrictions or other conditions imposed on the firm's permit; and (g) any other information that the by-laws require to be kept in the register. Entry in the register of sole proprietorships 19(5) An entry in the register of sole proprietorships must include (a) the name and business address of the sole proprietorship; (b) the name of the member practising through the sole proprietorship; (c) the sole proprietorship's category of registration; (d) a notation as to whether the sole proprietorship is authorized to provide public accounting services; (e) a notation of any suspension or cancellation of the sole proprietorship's permit; (f) any practice restrictions or other conditions imposed on the sole proprietorship's permit; and (g) any other information that the by-laws require to be kept in the register. Registers are open to the public 19(6) Each register under this section is open to inspection by the public at the head office of CPA Manitoba during regular business hours, free of charge. A register may also be made available electronically. Removal from register 20(1) The secretary must remove the following from a register: (a) the name of any individual who fails to meet or maintain the requirements for entry in the register or whose registration has been cancelled, surrendered or not renewed; (b) the name of any professional corporation, firm or sole proprietorship that fails to meet or maintain the requirements for entry in the register or whose permit has been cancelled, surrendered or not renewed. Effect of removal from register 20(2) An individual's registration or the permit of a professional corporation, firm or sole proprietorship terminates and ceases to have effect when the name of the individual, corporation, firm or sole proprietorship, as the case may be, is removed from the register. REGISTRATION Registration as a member 21(1) The registration committee must, upon application by an individual in accordance with the by-laws, register the individual as a member if the committee is satisfied that the individual (a) meets for a particular category of registration the educational and other qualifications, and any competency, practising or other requirements, set out in the by-laws; and (b) has paid the prescribed fees. Registration as a candidate or student 21(2) The registration committee must, upon application by an individual in accordance with the by-laws, register the individual as a candidate or student if the committee is satisfied that the individual (a) meets the educational and other qualifications, and any prerequisites, practical experience or other requirements, set out in the by-laws for registration as a candidate or student, as the case may be; and (b) has paid the prescribed fees. Prior convictions, suspensions, etc. 21(3) Despite subsections (1) and (2), the registration committee may refuse to approve a person's application for registration if the person (a) has been convicted of an offence that is relevant to his or her suitability to provide professional services; or (b) has been suspended or had his or her name removed from the register of members by an authority governing membership in a professional body in Canada or elsewhere, as a result of professional misconduct or any other cause that is relevant to the person's suitability to provide professional services. Restrictions, terms and conditions 21(4) An individual's registration under subsection (1) or (2) may be subject to any restrictions, terms or conditions that the registration committee considers appropriate. Labour mobility 21(5) In determining an application for registration, the registration committee must comply with The Labour Mobility Act . Name to be entered in appropriate register 21(6) The secretary must, (a) upon an individual being registered under subsection (1), enter the individual's name in the register of members; and (b) upon an individual being registered under subsection (2), enter the individual's name in the register of candidates or the register of students. Certificate of registration to be issued to member 21(7) Upon entering an individual's name in the register of members, the secretary must issue a certificate of registration to the individual indicating that the individual is registered as a member. Certificate remains property of CPA Manitoba 21(8) A certificate of registration issued under subsection (7) remains the property of CPA Manitoba and must be returned to CPA Manitoba upon an individual's name being removed from the register of members. Application for registration not approved 22 If the registration committee does not approve an application for registration or approves an application subject to restrictions, terms or conditions, the committee must inform the applicant in writing of the decision, the reasons for the decision and the applicant's right to appeal. Appeal by applicant 23(1) An applicant whose application for registration is not approved, or is approved subject to restrictions, terms or conditions, may appeal the registration committee's decision. How to appeal 23(2) To make an appeal, the applicant must give the secretary a written notice of appeal, including reasons for the appeal, within 30 days after receiving notice of the committee's decision under section 22. The appeal is then to be dealt with under Part 8 (Appeals). PART 5 PROFESSIONAL CORPORATIONS Definition 24 In this Part, other than in section 25, "permit" means a document issued by the registration committee under subsection 26(1) certifying that the corporation named in the permit is authorized to provide public accounting services in Manitoba for the period specified in the permit. Professional corporation may provide public accounting services 25 A professional corporation may — through one or more members authorized to provide public accounting services — provide public accounting services (a) under the corporation's name; or (b) as a member of a general or limited liability partnership holding a permit that authorizes the partnership to provide public accounting services under a name approved by the secretary in accordance with the by-laws. PERMITS Permit 26(1) Subject to subsection (5), the registration committee must issue or renew a permit, with or without conditions, to a corporation that wishes to provide public accounting services if the committee is satisfied that (a) the corporation is (i) incorporated, formed by amalgamation or continued under The Corporations Act , or (ii) incorporated, amalgamated or continued under an Act of the Parliament of Canada or of the legislature of any province or territory of Canada and is registered to carry on business under The Corporations Act , and is in good standing under The Corporations Act ; (b) the name of the corporation includes the words "Chartered Professional Accountant", "Chartered Professional Accountants", "comptable professionnel agréé" or "comptables professionnels agréés" and is approved by the secretary in accordance with the by-laws; (c) each voting share of the corporation is both legally and beneficially owned by a member or a professional corporation; (d) each other share in the capital stock of the corporation is both legally and beneficially owned by a person who is (i) a voting shareholder of the corporation, (ii) a spouse, common-law partner or child, within the meaning of the Income Tax Act (Canada), of a voting shareholder of the corporation, or (iii) a corporation, each share of the capital stock of which is both legally and beneficially owned by a person referred to in subclause (i) or (ii); (e) each director of the corporation is a member; (f) the president of the corporation is a member; (g) each person through whom the corporation will be providing public accounting services is (i) a member authorized to provide public accounting services, or (ii) an employee of the corporation acting under the direct supervision of a member described in subclause (i); (h) the corporation has filed an application in the prescribed form, and paid the prescribed fee, for the permit or its renewal; and (i) all other prescribed requirements for the issuance or renewal of the permit have been satisfied. Restrictions, terms or conditions 26(2) A permit may be issued or renewed subject to any restrictions, terms or conditions that the registration committee considers advisable. Validity during consideration of renewal application 26(3) If an application for renewal is received by the secretary by the date set out in the by-laws, the permit continues in force until a decision on the application has been made. Validity of permit 26(4) Unless it is cancelled, surrendered or suspended, a permit issued or renewed under subsection (1) is valid for the time period specified in the permit. Refusal to issue or renew permit 26(5) The registration committee (a) must refuse to issue a permit to a corporation or to renew its permit if the committee is not satisfied by proper evidence that the corporation meets the requirements of subsection (1); and (b) may refuse to issue a permit to a corporation or to renew its permit if (i) a permit previously issued to the corporation under this Act has been cancelled or surrendered, or (ii) a director, officer or shareholder of the corporation is or has been a director, officer or shareholder of a corporation whose permit under this Act has been cancelled or surrendered. Notice of decision 26(6) If the registration committee refuses to issue or renew a permit under subsection (5) or issues or renews a permit subject to restrictions, terms or conditions, the committee must inform the corporation in writing of the decision, the reasons for the decision and the corporation's right to appeal. Appeal by corporation 27(1) A corporation that is refused a permit or renewal of a permit under subsection 26(5), or whose permit is issued or renewed subject to restrictions, terms or conditions, may appeal the registration committee's decision. How to appeal 27(2) To make an appeal, the corporation must give the secretary a written notice of appeal, including reasons for the appeal, within 30 days after receiving notice of the registration committee's decision under subsection 26(6). The appeal is then to be dealt with under Part 8 (Appeals). AGREEMENTS Voting agreements void 28(1) An agreement or proxy is void if it vests in a person who is not a member the authority to exercise any voting right attached to a share of a professional corporation. Unanimous shareholders' agreements void 28(2) A unanimous shareholders' agreement within the meaning of subsection 140(2) of The Corporations Act in respect of a professional corporation is void unless each shareholder of the corporation is a member or a professional corporation. DUTIES AND RESPONSIBILITIES Member must comply with Act 29(1) A member must comply with this Act despite any relationship he or she may have with a professional corporation. Contraventions by corporation prohibited 29(2) A professional corporation must not contravene any provision of this Act. Obligations to clients not diminished 29(3) The fiduciary and ethical obligations of a member, and the obligations of a member respecting confidentiality, to a person receiving professional services (a) are not diminished by the fact that the member is practising through a professional corporation; and (b) apply equally to a professional corporation on whose behalf the services are provided, and to its directors, officers and shareholders. Liability of member 29(4) The liability of a member for a professional liability claim is not affected by the fact that the member is providing professional services on behalf of a professional corporation. Liability of voting shareholders 29(5) A person is jointly and severally liable with a professional corporation (a) for all professional liability claims made against the corporation in respect of acts, errors or omissions that were made or occurred while the person was a voting shareholder of the corporation; and (b) for all fines and costs the corporation is ordered to pay under Part 7 (Professional Conduct), for conduct of the corporation that occurred while the person was a voting shareholder of the corporation. Investigation of member practising through corporation 29(6) If the conduct of a member through whom a professional corporation is or was practising at the time the conduct occurs or occurred is the subject of a complaint, investigation or inquiry, (a) any power of entry, inspection, investigation or inquiry that may be exercised in respect of the member, any premises or place where the member practises or has practised, any equipment, materials or things used by the member, or the member's records, may be exercised in respect of the corporation, its premises or place, equipment, materials, things or records; and (b) the corporation is jointly and severally liable with the member for all fines and costs the member is ordered to pay. Member's conditions apply to corporation 29(7) Any restriction, term or condition imposed on the registration of a member through whom a professional corporation provides professional services applies to the permit of the corporation in relation to its provision of professional services through that member. Conflict in duties 30 If there is a conflict or potential conflict between (a) a member's duty to a person receiving professional services from the member, CPA Manitoba or the public; and (b) the member's duty to a professional corporation as a director or officer of the corporation; the duty to the person receiving professional services, CPA Manitoba or the public prevails. SUSPENSION OR CANCELLATION Suspending or cancelling permit 31(1) Subject to subsection (2), the board may suspend or cancel a professional corporation's permit if (a) the corporation ceases to meet any of the eligibility requirements for a permit listed in subsection 26(1); (b) the corporation contravenes any provision of this Act or the by-laws or any restriction, term or condition of the corporation's permit; or (c) a member, in the course of providing professional services on behalf of the corporation, does or fails to do anything as a result of which the member's registration is suspended or cancelled. Limitation 31(2) A professional corporation's permit must not be cancelled or suspended by reason only of the fact that (a) one or more shares of the corporation have vested in (i) an executor or administrator of the estate of an individual as a consequence of the death of the individual, or (ii) a trustee in bankruptcy on the bankruptcy of the owner of the shares, unless the corporation is not providing public accounting services through any other member or the shares continue to be vested in the executor, administrator or trustee for a period of 180 days or any longer period allowed by the board; (b) the former spouse or common-law partner of a voting shareholder continues to own a share of the corporation after the end of their marriage or common-law relationship; (c) a member's registration has been suspended, unless (i) the member remains a director or officer of the corporation more than 14 days after the commencement of the suspension, or (ii) the corporation is not providing public accounting services through any other member; or (d) an individual has ceased to be a member, for any reason other than the death or bankruptcy of the individual, unless (i) the individual remains a director or officer of the corporation more than 14 days after ceasing to be a member, (ii) the individual remains a voting shareholder of the corporation for more than 90 days after ceasing to be a member, or for any longer period allowed by the board, or (iii) the corporation is not providing public accounting services through any other member. Surrender of permit 31(3) When a professional corporation's permit is cancelled, it must promptly surrender the permit to the secretary. Alternative to cancellation or suspension 32 Instead of suspending or cancelling the permit of a professional corporation, the board may do one or more of the following: (a) reprimand the corporation or one or more directors or voting shareholders of the corporation; (b) impose restrictions on the permit; (c) impose a fine on the corporation, payable to CPA Manitoba, in an amount not exceeding $30,000. Written notice of action required 33(1) The board must (a) give notice to the professional corporation in writing with the reasons for the board's decision to suspend or cancel its permit or take any action under section 32; and (b) advise the professional corporation of the right to appeal the decision to the court. Appeal to court 33(2) A professional corporation may appeal the decision of the board to the court by filing a notice of application within 30 days after receiving notice of the board's decision. Powers of court on appeal 33(3) Upon hearing an appeal, the court may (a) dismiss the appeal; (b) make any decision that in its opinion should have been made; or (c) refer the matter back to the board for further consideration in accordance with any direction of the court. RESTRICTIONS AND PROHIBITIONS Business without permit prohibited 34(1) A corporation must not, unless it holds a valid permit issued under this Part, carry on any business in Manitoba if its name contains (a) the words "Chartered Professional Accountant", "comptable professionnel agréé", "professional accountant" or "public accountant", a variation of any of them that implies that the corporation is authorized to provide public accounting services, or an equivalent in another language; or (b) the initials "C.P.A." or "CPA", in circumstances where the public is likely to believe that the corporation is holding itself out as carrying on the business of providing one or more professional services. Restriction on business of professional corporation 34(2) A professional corporation must not carry on any business or activity other than the provision of (a) public accounting services through members authorized to provide such services or employees acting under the direct supervision of such members; (b) other professional services; and (c) directly associated services. Interpretation of business restriction 34(3) Subsections (1) and (2) must not be construed so as to prohibit a professional corporation from investing its own funds in real property, other than for development purposes, or in stocks, mutual funds, debt obligations, insurance, term deposits or similar investments.

Validity of corporate act 34(4) No act of a corporation, including a transfer of property to or by the corporation, is invalid merely because it contravenes subsection (1) or (2). Holding out as a professional corporation 35(1) No corporation shall hold itself out as a professional corporation unless it holds a valid permit. Holding out as a shareholder, officer, etc. 35(2) No person shall hold himself or herself out as a shareholder, officer, director, agent or employee of a professional corporation unless the corporation holds a valid permit. Making false representations or declarations 36(1) No person shall make a representation or declaration for the purpose of having a professional corporation permit issued or renewed if he or she knows it to be false. Assisting the making of false representation 36(2) No person shall knowingly assist a person in making a false representation or declaration for a purpose mentioned in subsection (1). MISCELLANEOUS Notice of changes 37 A professional corporation must notify the secretary, within the time and in the prescribed form and manner, of any change in the voting shareholders, the other shareholders, the directors or the officers of the corporation. PART 6 PUBLIC ACCOUNTING SERVICES, RESERVED SERVICES AND TITLE RESTRICTIONS PUBLIC ACCOUNTING SERVICES AND RESERVED SERVICES Definitions 38(1) The following definitions apply in this Act. "public accounting service" means a professional engagement in which a person provides an accounting service to another person, where the result of the engagement is (a) a report, opinion, declaration or attestation in any form that provides an assurance as to the correctness, fairness, completeness or reasonableness of a financial statement or other historical financial information, as a result of an audit or review (i) of a complete set of financial statements, (ii) of any single financial statement or part of a financial statement, (iii) of specific elements of financial statements, including accounts or items of a financial statement, (iv) of a summary financial statement, (v) of a statement attached to a financial statement, or (vi) on compliance with agreements, where the audit or review was performed in accordance with, or is purported to have been performed in accordance with, the applicable provisions of the CPA Canada Handbook ; (b) a form of communication issued or prepared in respect of an assurance engagement performed in conjunction with an audit or review described in clause (a); or (c) a compilation, including a compilation of financial forecasts or projections, prepared while performing an external engagement service, but only if a notice to reader communication is required under the compilation engagement provisions of the CPA Canada Handbook . (« service d'expert-comptable ») "reserved public accounting service" means (a) a public accounting service described in clause (a) or (b) of the definition "public accounting service"; or (b) a public accounting service described in clause (c) of that definition that has been prescribed by regulation under clause 108(1)⁠(a). (« acte réservé d'expert-comptable ») Exclusive right to provide reserved public accounting services 38(2) Subject to subsections (3) and (4), no person other than the following persons shall provide a reserved public accounting service to any other person: (a) a member who is authorized to provide public accounting services, providing a reserved public accounting service either under the member's own name or through a sole proprietorship; (b) a firm, whose permit authorizes it to provide public accounting services, providing a reserved public accounting service through one or more members authorized to provide public accounting services; (c) a professional corporation, whose permit authorizes it to provide public accounting services, providing a reserved public accounting service through one or more members authorized to provide public accounting services. Exceptions 38(3) Subsection (2) does not apply to (a) a person acting under the direct supervision of a member described in subsection (2); (b) a person providing advice based directly on a declaration, certification or opinion of a member described in subsection (2); (c) a person providing bookkeeping services, including processing payments, maintaining ledgers and preparing internal financial statements; (d) a person preparing or processing a tax return or other statutory information filing; (e) a person providing a service for no gain and without hope of reward; (f) a person providing consulting services that do not purport to be based on the standards of CPA Canada, as amended from time to time; (g) an employee in relation to services provided to his or her employer; (h) a person performing a service for academic research or teaching purposes and not for the purpose of providing advice to a particular person; (i) a person acting under the authority of any other Act; or (j) a person or member of a class of persons prescribed by regulation, performing a service or activity set out in the regulations. Ministerial exemption 38(4) The minister may, on application by any person, issue an exemption permit to the person exempting the person from the application of subsection (2) if the minister is satisfied (a) that, before the coming into force of this section, the person was providing reserved public accounting services; and (b) that if the person was not allowed to continue providing reserved public accounting services, that person's clients, or other persons residing in the area served by the person applying, would have difficulty obtaining reserved public accounting services in a timely manner or at a reasonable cost. TITLE RESTRICTIONS Use of title "Chartered Professional Accountant", etc. 39(1) No person — other than a member, professional corporation, firm or sole proprietorship using the title or designation in accordance with the by-laws — shall use any of the following titles or designations, a variation of any of them or an equivalent in another language: (a) "Chartered Professional Accountant"; (b) "professional accountant"; (c) "public accountant". Use of abbreviation "CPA" or "C.P.A." 39(2) No person — other than a member, professional corporation, firm or sole proprietorship using the abbreviation in accordance with the by-laws — shall use either of the following abbreviations when providing a professional service or in a manner that otherwise implies that the person is registered or has been issued a permit under this Act: (a) "CPA"; (b) "C.P.A.". Use of designation "fellow chartered professional accountant" 39(3) No person — other than a member who is authorized by by-law to do so — shall use the following designation or abbreviation, a variation of either of them that implies that the person is a fellow member of CPA Manitoba, or an equivalent in another language: (a) "Fellow Chartered Professional Accountant"; (b) "FCPA". RESTRICTIONS ON LEGACY TITLES Use of CA, CGA, CMA and other legacy titles 40(1) No person, other than a person who is authorized by by-law to do so, shall use (a) the title "Chartered Accountant", "Certified General Accountant", "Certified Management Accountant", "Certified Public Accountant", "Certified Practising Accountant", "Public Accountant", "Accredited Public Accountant" or "Registered Industrial Accountant"; (b) the abbreviated title "CA", "CGA", "CMA", "APA" or "RIA"; or (c) a variation, or equivalent expression in another language, of any title or abbreviation set out in clause (a) or (b); in a manner that implies that the person was a member of The Institute of Chartered Accountants of Manitoba, The Society of Management Accountants of Manitoba, The Certified General Accountants Association of Manitoba or The Certified Public Accountants Association of Manitoba, as those bodies existed on the day before this section came into force. Use of legacy "fellow" designations 40(2) No person, other than a person who is authorized by by-law to do so, shall use (a) the designation "Fellow Chartered Accountant" or the abbreviated designation "FCA"; (b) the designation "Fellow Certified General Accountant" or the abbreviated designation "FCGA"; (c) the designation "Fellow Certified Management Accountant" or the abbreviated designation "FCMA"; or (d) a variation, or equivalent expression in another language, of any designation or abbreviation set out in clause (a), (b) or (c); in a manner that implies that the person is or was entitled to use any of those designations or abbreviated designations on the day before the coming into force of this section. By-laws re use of legacy titles and designations 40(3) The board may make, amend or repeal by-laws respecting the professional titles or designations, or abbreviated titles or designations, that must be used, or that may be used, for a period of time specified in the by-laws by persons who were members of The Institute of Chartered Accountants of Manitoba, The Society of Management Accountants of Manitoba, The Certified General Accountants Association of Manitoba or The Certified Public Accountants Association of Manitoba on the day before the coming into force of this section. By-laws re use of legacy "fellow" designations 40(4) The board may make, amend or repeal by-laws respecting the professional designations, or abbreviated designations, that must be used, or that may be used, for a period of time specified in the by-laws, by persons who were entitled to use (a) the designation "Fellow Chartered Accountant" or the abbreviated designation "FCA"; (b) the designation "Fellow Certified General Accountant" or the abbreviated designation "FCGA"; or (c) the designation "Fellow Certified Management Accountant" or the abbreviated designation "FCMA"; on the day before the coming into force of this section. Part 3 applies 40(5) Part 3 (By-Laws), other than sections 15 and 17, applies with necessary changes to a by-law under this section. Holding out as CPA Manitoba 41 No person or entity, other than CPA Manitoba, shall hold out expressly or by implication that it is a body that (a) regulates chartered professional accountants, professional accountants or public accountants in Manitoba; (b) is entitled to grant registration, or other recognition or standing, to an individual as a chartered professional accountant, professional accountant or public accountant; (c) is entitled to authorize the use of any designation or abbreviated designation, or any variation or equivalent of any of them, as set out in this Act; or (d) has authority to authorize a person to perform a reserved public accounting service. PART 7 PROFESSIONAL CONDUCT DEFINITIONS Definitions 42 The following definitions apply in this Part. "complaint" includes a deemed complaint referred to in subsection 43(3). (« plainte ») "complaints investigation committee" means the complaints investigation committee appointed by the board under subsection 49(1). (« comité d'examen des plaintes ») "conduct" includes an omission. (« conduite ») "discipline committee" means the discipline committee appointed by the board under subsection 68(1). (« comité de discipline ») "external regulatory body" means a body with statutory authority to license or regulate the chartered professional accounting profession in a jurisdiction other than Manitoba. (« organisme de réglementation externe ») "investigated party" means (a) a member, candidate, student, professional corporation or firm; or (b) a former member, candidate, student, professional corporation or firm; who is the subject of a complaint under this Part. (« membre visé par la plainte ») "personal health information" means personal health information as defined in The Personal Health Information Act . (« renseignements médicaux personnels ») COMPLAINTS Complaint about conduct of a member, former member, etc. 43(1) Any person may make a complaint about the conduct of (a) a member, candidate, student, professional corporation or firm; or (b) a former member, candidate, student, professional corporation or firm. How to complain 43(2) A complaint must be made in writing to the secretary. Complaint if secretary aware of professional misconduct 43(3) If the secretary receives information that the conduct of a person described in clause (1)⁠(a) or (b) may constitute conduct about which a finding could be made under subsection 78(2), the secretary may treat the information as a complaint even though no complaint has been made under subsection (2), and refer it to the chair of the complaints investigation committee under section 45. The information is deemed to be a complaint. Complaint against former member, etc. 43(4) A complaint may be made about a person described in clause (1)⁠(b), but only if the complaint is made within five years after the day the person became a former member, candidate, student, professional corporation or firm, as the case may be. Complaints against professional corporations or firms 44(1) If a complaint relates to a professional corporation or a firm, the complaint may be made in respect of (a) the professional corporation or the firm alone; (b) any one or more members in or associated with the professional corporation or firm; or (c) both the professional corporation or firm, and any one or more of the members referred to in clause (b). Designation of representative 44(2) If a complaint is made to which clause (1)⁠(a) or (c) applies, the professional corporation or firm must provide the secretary with the name of the member it designates as its representative for the purpose of the proceedings under this Part. HOW A COMPLAINT IS DEALT WITH Secretary to refer complaint 45 Within 10 days after receiving a complaint, the secretary must refer it to the chair of the complaints investigation committee. Chair of complaints investigation committee to take initial action 46(1) Within 20 days after receiving a complaint, the chair of the complaints investigation committee must take one or more of the following actions in respect of the complaint: (a) if the chair considers it appropriate, attempt to resolve the complaint informally, which may include encouraging the complainant and the investigated party to communicate with each other to resolve the complaint; (b) schedule a meeting of the committee that must be held within 30 days after being scheduled, to conduct an initial review of the complaint; (c) appoint an investigator under section 51. Actions of the complaints investigation committee 46(2) Unless the complaint was resolved informally or an investigator was appointed under clause (1)⁠(c), after action is taken under clause (1)⁠(a) or (b), or both of them, the complaints investigation committee must do one of the following: (a) dismiss the complaint, if the complaints investigation committee is satisfied that it is trivial or vexatious or that there is insufficient evidence or no evidence of conduct about which a finding could be made under subsection 78(2); (b) appoint an investigator under section 51. Notice to complainant 46(3) The secretary must notify the complainant of the action taken under this section with respect to the complaint. Notice of dismissal 47 If the complaints investigation committee dismisses a complaint, the secretary must give written notice to the complainant of the dismissal and advise the complainant of his or her right to appeal the dismissal. The secretary must also notify the investigated party. Appeal by complainant 48(1) The complainant may appeal a decision of the complaints investigation committee to dismiss a complaint. How to appeal 48(2) To make an appeal, the complainant must give the secretary a written notice of appeal, including reasons for the appeal, within 30 days after receiving notice of the committee's decision under section 47. The appeal is then to be dealt with under Part 8 (Appeals). COMPLAINTS INVESTIGATION COMMITTEE Appointing a complaints investigation committee 49(1) The board must appoint a complaints investigation committee. Role of the committee 49(2) The complaints investigation committee is responsible for investigating complaints, attempting to resolve them informally and making decisions under section 57. Members 50(1) The complaints investigation committee is to consist of (a) a member of CPA Manitoba who is appointed as chair; (b) one or more other members of CPA Manitoba, at least one of whom is appointed as a vice-chair; and (c) one or more public representatives, who must make up at least 1/3 of the committee's membership. Authority of vice-chair 50(2) A vice-chair has the authority of the chair if the chair is absent or unable to act, or when authorized by the chair. Panels 50(3) The complaints investigation committee must sit in panels of three or more committee members. For greater certainty, a panel may consist of the whole committee. Public representatives on panel 50(4) At least 1/3 of the members of a panel must be public representatives. Chair to select panel 50(5) When a complaint is referred to the complaints investigation committee, the chair must select a panel from among the members of the committee to deal with it, and appoint a member of the panel as the panel's chair. Quorum 50(6) A quorum for a panel is three committee members, one of whom must be a public representative. Decision of panel 50(7) A decision or action of a panel is a decision or action of the complaints investigation committee, and a reference in this Act to the complaints investigation committee includes a panel of the committee. THE INVESTIGATION Appointment of an investigator 51(1) Unless a complaint is resolved informally, the complaints investigation committee must appoint an investigator to investigate it. Investigation generally 51(2) In addition to the investigator appointed under subsection (1), the complaints investigation committee may also appoint an investigator for any complaint whenever the committee considers it appropriate to do so. More than one investigation may be undertaken in relation to a complaint. Who may be an investigator 51(3) Any person — including a member of the complaints investigation committee, the secretary or a person appointed as an officer or as staff under clause 10(1)⁠(b) — is eligible to be appointed as an investigator. Exception 51(4) Despite subsection (3), if the complaint was dismissed under clause 46(2)⁠(a) but the dismissal was subsequently overturned on appeal, a member of the complaints investigation committee who participated in the decision to dismiss the complaint cannot be appointed as an investigator. Chair or secretary may appoint investigator 51(5) The chair of the complaints investigation committee or the secretary may perform the committee's responsibilities under subsection (1) or (2). However, neither person may appoint himself or herself as an investigator. Notice of investigation 52(1) If an investigation is to be conducted under this Part, the secretary must (a) inform the complainant that an investigator has been appointed; and (b) unless it would significantly harm the investigation, give the investigated party the name of the investigator and reasonable particulars of the complaint to be investigated. When information to be given 52(2) If the investigated party is not given the information referred to in clause (1)⁠(b) when an investigation is to be conducted, the secretary must give the party the information (a) when there would be no significant harm to the investigation; or (b) before the investigation is completed; whichever is earlier. INVESTIGATOR'S DUTIES Investigation of complaint 53(1) An investigator must investigate a complaint. Related matters 53(2) In the course of an investigation, an investigator may investigate any other matter related to the professional conduct or skill in practice of the investigated party that arises in the course of the investigation. Legal counsel and experts 53(3) The complaints investigation committee may engage legal counsel and employ any other experts that the investigator considers necessary to assist him or her. INVESTIGATOR'S POWERS Powers of an investigator 54(1) An investigator may, at any reasonable time and where reasonably required for the purposes of an investigation under this Part, (a) enter and inspect any premises or place where the investigated party provides or has provided professional services; (b) inspect, observe or audit the investigated party's practice; (c) examine any equipment, materials or other thing used by the investigated party; (d) require the investigated party to respond to the complaint in writing; (e) require any person, including the investigated party, to answer any questions, or provide any information, that the investigator considers relevant to the investigation; and (f) require any person, including the investigated party, to give the investigator any document, record or other thing that the investigator considers relevant to the investigation and in the person's possession or under the person's control. An investigator may exercise the powers referred to in clauses (a) to (c) only on the direction of the complaints investigation committee or, if it is necessary to protect the public from exposure to serious risk, on the direction of the chair of that committee. Identification card 54(2) An investigator must, upon request, present an identification card issued by the chair of the complaints investigation committee. Person must provide information 54(3) If an investigator requires a person to answer questions or provide information under clause (1)⁠(e) or give him or her any document, record or other thing under clause (1)⁠(f), the person must comply with the request. Computers, photographs and copies 54(4) For the purposes of an investigation, an investigator may (a) use any computer system used in connection with the investigated party's practice in order to produce a record in readable form; (b) photograph or create images of the premises or place; or (c) use any copying equipment at the premises or place to make copies of any document or record related to the investigated party's practice. Removal 54(5) An investigator may remove any document, record or other thing for the purpose of making copies or producing records, or for testing or further inspection, but the copying, production, testing or further inspection must be carried out within a reasonable time and the items must be returned without delay to the person from whom they were taken. Admissibility of copies 54(6) A copy of a document or record made under subsection (4) or (5) and certified to be a true copy by the investigator is, in the absence of evidence to the contrary, admissible in evidence in any proceeding or prosecution as proof of the original record and its contents. FAILURE TO COOPERATE WITH AN INVESTIGATION CPA Manitoba may apply for court order 55(1) If a person fails to produce any document, record or other thing or fails to answer any question or provide any information, CPA Manitoba may apply to the court for an order directing one or both of the following: (a) directing any person to produce to the investigator any document, record or other thing that the investigator considers to be relevant to the investigation and in the person's possession or under the person's control; (b) directing any person to attend before the investigator to provide information to the investigator, or answer any question that the investigator may have, relating to the investigation. Failure to produce records, etc. deemed to be professional misconduct 55(2) An investigated party or any other person described in clause 43(1)⁠(a) or (b) is deemed to have been found guilty of professional misconduct by a panel under clause 78(2)⁠(a), upon the investigated party or other person (a) failing to produce to an investigator any document, record or other thing in the person's possession or under the person's control; (b) failing to give an investigator access to any premises or place under the person's control; (c) failing to provide any information to an investigator or answer any questions that the investigator may have relating to the investigation; (d) obstructing an investigator; (e) withholding or concealing from an investigator any document, record or other thing relevant to an investigation; or (f) destroying any document, record or other thing relevant to an investigation. Warrant to enter and investigate 55(3) A justice, upon being satisfied by information on oath that (a) an investigator has been refused entry to any premises or place to carry out an investigation under section 54; or (b) if an investigator were to be refused entry to any premises or place to carry out an investigation under section 54, there are reasonable grounds to believe that delaying the investigation in order to obtain a warrant on the basis of the refusal could be detrimental to the investigation; may at any time issue a warrant authorizing the investigator and any other person named in the warrant to enter the premises or place and carry out an investigation under section 54. Application without notice 55(4) An order or warrant under this section may be issued upon application without notice. Offences re investigation 55(5) No person shall (a) obstruct an investigator; (b) withhold or conceal from an investigator any document, record or other thing relevant to an investigation; or (c) destroy any document, record or other thing relevant to an investigation. COMPLETION OF AN INVESTIGATION Investigator's report to the committee 56(1) After completing an investigation, the investigator must report his or her findings to the complaints investigation committee. Notice to investigated party 56(2) The complaints investigation committee must give a copy of the report to the investigated party and advise the investigated party of the right to make a written submission under subsection 57(2). Investigating another person 56(3) If the report reveals information about a person described in clause 43(1)⁠(a) or (b) who is not the investigated party, and the complaints investigation committee believes that the matter should be investigated further, the committee may deem the information to be a complaint and direct the chair to take action under subsection 46(1). DECISION OF THE COMPLAINTS INVESTIGATION COMMITTEE Decision of complaints investigation committee 57(1) After reviewing the investigator's report, the complaints investigation committee may do one or more of the following: (a) refer the complaint, in whole or in part, to the discipline committee; (b) direct that no further action be taken; (c) direct that an additional investigation be undertaken and appoint an investigator under section 51; (d) refer the complaint to mediation if the committee decides that it is of concern only to the complainant and the investigated party, both of whom agree to mediation; (e) censure the investigated party if (i) at least one committee member has met with the investigated party and the investigated party agrees to accept the censure, and (ii) the committee has decided that no action is to be taken against the investigated party other than censure; (f) accept the voluntary surrender of the investigated party's registration or permit; (g) accept an undertaking from the investigated party that provides for one or more of the following: (i) assessment of the investigated party's capacity or fitness to provide professional services, (ii) counselling or treatment of the investigated party, (iii) monitoring or supervision of the investigated party's practice, (iv) completion by the investigated party of a specified course of studies by way of remedial training, (v) placing conditions on the investigated party's right to provide professional services, which may include any of the conditions relating to reinstatement set out in section 62. Hearing not required 57(2) Before making a decision under subsection (1), the complaints investigation committee must allow the investigated party to make a written submission, but the committee is not required to hold a hearing. If a decision is made under clause (1)⁠(b) or (c), there is no requirement to allow a written submission or to hold a hearing. Decision given to parties 57(3) The complaints investigation committee must give the investigated party and the complainant a copy of any decision it makes under subsection (1), with reasons for the decision. If a decision was made under clause (1)⁠(b) or (g), the committee must also give written notice to the complainant of his or her right to appeal the decision. If mediation unsuccessful 58 If a complaint has been referred for mediation under clause 57(1)⁠(d) but cannot be resolved, the matter must be referred back to the complaints investigation committee, which may make any other decision under subsection 57(1) that it considers appropriate. Costs if conditions placed on right to practise 59 If the complaints investigation committee accepts an undertaking from an investigated party that provides for conditions on the investigated party's right to practise under subclause 57(1)⁠(g)⁠(v), the committee may order the investigated party to pay all or part of (a) the costs of the investigation; and (b) the costs incurred by CPA Manitoba in monitoring compliance with the conditions. CENSURE OF AN INVESTIGATED PARTY Investigated party may be required to attend in person to be censured 60(1) When an investigated party is censured under clause 57(1)⁠(e), the complaints investigation committee may require the investigated party to appear in person before the committee to be censured. Censure may be made publicly available 60(2) Subject to subsection (3), the complaints investigation committee may make available to the public the name of an investigated party who has been censured and a description of the circumstances that led to the censure. Censure relates to ailment, addiction, etc. 60(3) If, upon the investigated party agreeing to accept a censure, (a) the investigated party admits to suffering from an ailment, emotional disturbance or addiction that impairs his or her ability to provide professional services; and (b) on the basis of the investigated party's admission under clause (a), the complaints investigation committee chooses not to make any information about the investigated party or the censure available under subsection (2); the complaints investigation committee must inform an employer, person or entity referred to in section 89 of the censure and provide a description of the circumstances that led to it. Order for costs 60(4) The complaints investigation committee may order an investigated party who is censured to pay all or part of the costs of the investigation. VOLUNTARY SURRENDER OF REGISTRATION OR PERMIT Voluntary surrender of registration or permit 61(1) If the complaints investigation committee accepts the voluntary surrender of an investigated party's registration or permit under clause 57(1)⁠(f), it may direct the investigated party to do one or more of the following, to the satisfaction of a specified person or committee, before the registration or permit may be reinstated: (a) take counselling or receive treatment; (b) complete a specified course of studies; (c) obtain supervised experience under a restricted certificate of registration or permit issued for that purpose. Order for costs 61(2) The complaints investigation committee may order the investigated party to pay (a) all or part of any costs incurred by CPA Manitoba in monitoring compliance with a direction given under subsection (1); and (b) all or part of the costs of the investigation up to the time that the voluntary surrender takes effect. Voluntary surrender may be made publicly available 61(3) Subject to subsection (4), the complaints investigation committee may make available to the public the name of the investigated party, the fact that the investigated party has voluntarily surrendered his or her registration or permit and a description of the circumstances that led to the voluntary surrender. Voluntary surrender re ailment, addiction, etc. 61(4) If, upon the investigated party agreeing to voluntarily surrender his or her registration or permit, (a) the investigated party admits to suffering from an ailment, emotional disturbance or addiction that impairs his or her ability to provide professional services; and (b) on the basis of the investigated party's admission under clause (a), the complaints investigation committee chooses not to make any information about the investigated party or the voluntary surrender available under subsection (3); the complaints investigation committee must inform an employer, person or entity referred to in section 89 of the voluntary surrender and provide a description of the circumstances that led to it. REINSTATEMENT OF REGISTRATION OR PERMIT AFTER A VOLUNTARY SURRENDER Conditions on reinstatement 62 The complaints investigation committee may terminate a voluntary surrender if it is satisfied that the conduct or complaint under investigation has been resolved, or that the investigated party has taken satisfactory steps to address the underlying reasons that led to the conduct or complaint. At that time, the committee may impose conditions on the investigated party's right to provide professional services, including requirements that the investigated party do one or more of the following: (a) limit his or her practice; (b) practise under supervision; (c) not engage in sole practice; (d) permit periodic inspections or audits of his or her practice, including inspections or audits of practice records; (e) report to the committee or the secretary on specific matters; (f) comply with any other conditions the committee considers appropriate in the circumstances; (g) pay all or part of the costs incurred by CPA Manitoba in monitoring compliance with the conditions. APPEAL BY COMPLAINANT OF THE COMMITTEE'S DECISION Appeal by complainant to board 63(1) The complainant may appeal any decision made by the complaints investigation committee under clause 57(1)⁠(b) or (g). How to appeal 63(2) To make an appeal, the complainant must give the secretary a written notice of appeal, including reasons for the appeal, within 30 days after receiving notice of the committee's decision under subsection 57(3). The appeal is then to be dealt with under Part 8 (Appeals). SUSPENDING INVESTIGATED PARTY BEFORE A DECISION IS MADE Suspension or conditions pending decision 64(1) Despite any other provision of this Act, the complaints investigation committee or the chair of that committee may direct the secretary to suspend or impose conditions on the investigated party's registration or permit pending the outcome of proceedings under this Part, but only if the committee or the chair, as the case may be, considers it necessary to protect the public from exposure to serious risk. Notice of suspension or conditions 64(2) Upon receiving a direction under subsection (1), the secretary must give written notice of the suspension or conditions and the committee or chair's reasons for the suspension or conditions to the investigated party and, where applicable, to the investigated party's employer or another person specified in the by-laws. Appeal of suspension or conditions 64(3) An investigated party whose registration or permit is suspended or has conditions imposed on it under subsection (1) may appeal the suspension or any condition. To make an appeal, the investigated party must give the secretary a written notice of appeal, including reasons for the appeal. The appeal is then to be dealt with under Part 8 (Appeals). BREACH OF AN UNDERTAKING Referral to discipline committee if undertaking is breached 65 If the investigated party fails to comply with an undertaking or a condition of an undertaking given under clause 57(1)⁠(g), the complaints investigation committee may refer the conduct or complaint that was the subject of the investigation to the discipline committee. DISCLOSURE TO LAW ENFORCEMENT Information may be disclosed to law enforcement 66 If in the course of an investigation under this Part, the complaints investigation committee obtains information that leads to a reasonable belief that a person described in clause 43(1)⁠(a) or (b) has been engaged or is engaging in possible criminal activity, the committee may disclose the information to a law enforcement agency. WITHOUT PREJUDICE COMMUNICATIONS Without prejudice communications 67 The following are confidential and deemed to have been made without prejudice, and cannot be used in any further proceedings in respect of the complaint: (a) any communications made during mediation under clause 57(1)⁠(d); (b) the records of a facilitator or mediator made in respect of meetings held for the purpose of clause 57(1)⁠(d). DISCIPLINE COMMITTEE Appointing a discipline committee 68(1) The board must appoint a discipline committee that is to sit in panels in accordance with section 69. Role of the committee 68(2) The discipline committee is responsible for holding hearings on matters referred to it by the complaints investigation committee and making disciplinary decisions about the conduct of investigated parties. Members 69(1) The discipline committee is to consist of (a) a member of CPA Manitoba who is appointed as chair; (b) one or more other members or former members of CPA Manitoba, at least one of whom is appointed as vice-chair; and (c) one or more public representatives, who must make up at least 1/3 of the committee's membership. Authority of vice-chair 69(2) A vice-chair has the authority of the chair if the chair is absent or unable to act or when authorized by the chair. Panel 69(3) When a matter is referred to the discipline committee, the chair must select a panel from among the members of the discipline committee to hold a hearing, and appoint a member of the panel as its chair. Members of the panel 69(4) A panel is to consist of three or more committee members, at least 1/3 of whom must be public representatives. For greater certainty, a panel may consist of the whole committee. Who cannot sit on panel 69(5) A person who has taken part in the review or investigation of what is to be the subject matter of the hearing must not be selected for the panel. If member unable to continue 69(6) If a member of a panel is unable to continue to sit after a hearing begins, the panel may complete the hearing if at least three members remain and one of them is a public representative. Decision of panel 69(7) A decision or action of a panel is a decision or action of the discipline committee, and a reference in this Act to the discipline committee includes a panel of the committee. DISCIPLINE COMMITTEE HEARINGS Hearing 70(1) When a panel is selected, it must hold a hearing. Date of hearing 70(2) The hearing must begin within 120 days after the matter is referred to the discipline committee unless the investigated party consents in writing to a later date. Notifying complainant 70(3) The secretary must notify the complainant in writing if the hearing will not begin within 120 days of the agreed-upon later date. Notice of hearing 70(4) At least 30 days before the hearing begins, the secretary must give written notice to the investigated party and the complainant stating the date, time and place of the hearing and identifying in general terms the complaint or matter about which the hearing will be held. Public notice of hearing 70(5) The secretary may issue a public notice of the hearing in any manner he or she considers appropriate, but the notice must not include the investigated party's name. Procedure 71(1) Subject to the by-laws, the discipline committee may determine its own practice and procedure. Rules of evidence do not apply 71(2) A panel is not bound by the rules of evidence that apply to judicial proceedings. Right to appear and be represented 71(3) The complaints investigation committee and the investigated party may appear and be represented by counsel at the hearing, and the panel may have counsel to assist it. Adjournments 71(4) The chair of the panel may adjourn the hearing from time to time. Hearing in absence of investigated party 72 If the investigated party has received notice of the hearing, the panel may (a) proceed with the hearing in the absence of the investigated party; and (b) act or decide or report on the matter being heard in the same way as if the investigated party were in attendance. Witnesses 73(1) Any person who, in the panel's opinion, has knowledge of the subject matter of the hearing is a compellable witness in a proceeding before the panel. Oral and affidavit evidence 73(2) Evidence may be given at a proceeding before a panel by oral testimony or affidavit, or both, but an investigated party's registration or permit cannot be suspended or cancelled on affidavit evidence alone. Oral evidence 73(3) The oral evidence of a witness at a hearing must be recorded and taken on oath, and the parties have the right to cross-examine witnesses and call evidence in defence and reply. Oaths 73(4) The secretary and any member of the panel may administer oaths for the purpose of a hearing under this Part. Notice to attend and produce records 73(5) The secretary may issue a notice requiring a witness to attend and give evidence at a hearing and to produce records. Such a notice may be issued at the request of the complaints investigation committee or the investigated party. Witness fees 73(6) Except for the investigated party, a witness who has been served with a notice to attend or produce records is entitled to be paid the same fees in the same way as a witness in an action in court. Failure to attend or give evidence 73(7) Proceedings for civil contempt of court may be brought against a witness who (a) fails to attend at a hearing as required by a notice to attend; (b) fails to produce any records as required by a notice to produce them; or (c) refuses to be sworn or to affirm, or to answer any question he or she is directed to answer by the panel. Evidence taken outside Manitoba 73(8) The complaints investigation committee may apply to the court for an order for the examination of a witness outside Manitoba. The King's Bench Rules apply to the obtaining of such an order. Prior notice of evidence 74(1) Evidence is admissible at a hearing only if the party intending to introduce it gives the other party, at least 14 days before the hearing, (a) in the case of documentary evidence, an opportunity to inspect the document; (b) in the case of expert testimony, (i) the name and qualifications of the expert, (ii) a copy of any written report the expert has prepared about the matter, and (iii) if the expert did not prepare a written report, a written summary of the evidence the expert will present at the hearing; and (c) in the case of testimony of a witness who is not an expert, the name of the witness and an outline of his or her anticipated evidence. Introducing evidence without proper notice 74(2) Even if the requirements of subsection (1) have not been met, the panel may allow evidence to be introduced if it is satisfied that doing so (a) is necessary to ensure that the legitimate interests of a party will not be unduly prejudiced; or (b) will not prejudice the interests of any party. Evidence of other matters 75 The panel may receive evidence on, and hear, any other matter concerning the conduct of the investigated party that arises during its proceedings, but only after (a) declaring its intent to do so; and (b) giving the investigated party a reasonable opportunity to prepare a response. ARE HEARINGS OPEN TO THE PUBLIC? Hearing open to public 76(1) A hearing must be open to the public unless the panel orders otherwise under this section. Order that a hearing be private or that a person be identified only by initials 76(2) The panel may, on the request of the complaints investigation committee or the investigated party, or on its own initiative, make an order requiring (a) that the hearing or any part of it be held in private; or (b) that the investigated party, complainant or any witness be identified only by initials. When order may be made 76(3) The panel may make an order described in subsection (2) only if it is satisfied that (a) matters involving public security may be disclosed; (b) financial, personal or other matters may be disclosed that are of such a nature that the desirability of avoiding public disclosure of those matters outweighs the desirability of adhering to the principle that meetings be open to the public; (c) a person involved in a civil or criminal proceeding may be prejudiced; or (d) a person's safety may be jeopardized. Reasons for the order to be available 76(4) The panel must ensure that an order made under subsection (2) and the reasons for it are either given orally at the hearing or made available to the public in writing. No publication other than initials 76(5) No person, whether or not a member of the news media, shall publish anything that identifies or may identify a person who, by virtue of an order made under subsection (2), can only be identified by initials. No publication of identifying information 77(1) No person, whether or not a member of the news media, shall publish anything that identifies, or may identify, (a) the investigated party; or (b) the business name or location of the investigated party's practice; unless and until a panel has made a finding under subsection 78(2). Exception 77(2) Despite subsection (1), the secretary may act under subsection 64(2) to give written notice of a suspension or imposition of conditions pending the outcome of proceedings under this Part. FINDINGS OF THE PANEL Decision of the panel 78(1) At the conclusion of a hearing, the panel may decide that no further action is to be taken against the investigated party, or it may make any finding described in subsection (2). Findings 78(2) If, at the conclusion of a hearing, the panel finds that the investigated party (a) is guilty of professional misconduct; (b) has contravened this Act or a by-law, standard of practice or practice direction or the code of ethics; (c) has been found guilty of an offence that is relevant to the investigated party's suitability to provide professional services; (d) has displayed a lack of knowledge or a lack of skill or judgment in providing professional services; (e) has demonstrated an incapacity or unfitness to provide professional services; (f) is suffering from an ailment, emotional disturbance or addiction that impairs his or her ability to provide professional services; or (g) is guilty of conduct unbecoming a member; the panel may make an order against the investigated party provided for in this Part. Deemed professional misconduct 79 A person described in clause 43(1)⁠(a) or (b) is deemed to have been found guilty of professional misconduct by a panel under clause 78(2)⁠(a) if the person (a) is convicted of an indictable offence; or (b) the person's registration, permit, certificate of practice, licence or other authorization to provide professional services was suspended, restricted or has been revoked by an external regulatory body as a result of a disciplinary proceeding. Person deemed guilty may make submissions before order made 80(1) Before making an order under section 81 against a person deemed guilty of professional misconduct under subsection 55(2) or section 79, the panel must give the person an opportunity to make submissions to it about any aspect of the matter.

Form of submissions 80(2) A submission under subsection (1) may be written or oral and may be made by counsel acting on behalf of the person. ORDERS OF THE PANEL Orders of panel 81(1) If the panel makes a finding under subsection 78(2), including a deemed finding under subsection 55(2) or section 79, it may make an order doing one or more of the following: (a) reprimanding the investigated party; (b) suspending the investigated party's registration or permit for a stated period; (c) suspending or restricting the investigated party's registration or permit until the investigated party (i) has completed a specified course of studies, (ii) has completed supervised practical experience under a restricted certificate of registration or permit issued for that purpose, or (iii) has complied with the requirements of both subclauses (i) and (ii), to the satisfaction of a person or committee specified by the panel; (d) suspending the investigated party's registration or permit until he or she satisfies a person or committee specified by the panel that the ailment, emotional disturbance or addiction no longer impairs his or her ability to provide professional services; (e) accepting, in place of a suspension under clause (b), (c) or (d), the investigated party's undertaking to limit his or her practice; (f) requiring the investigated party to complete a specified course of studies, within a specified period, without suspending or restricting the investigated party's registration or permit; (g) imposing conditions on the investigated party's right to provide professional services, including conditions that the investigated party (i) limit his or her practice, (ii) practise under supervision, (iii) permit periodic inspections or audits of his or her practice, including inspections or audits of practice records, (iv) report on specified matters to a person or committee specified by the panel, or (v) not engage in sole practice; (h) requiring the investigated party to take counselling or receive treatment; (i) directing the investigated party to repay money that was paid to him or her where payment was, in the panel's opinion, unjustified for any reason; (j) cancelling the investigated party's registration or permit; (k) directing that the investigated party develop and implement quality control procedures or professional development policies, undergo a specific practice review, or increase the amount or change the type of professional liability insurance the investigated party carries; (l) prohibiting, restricting or placing conditions on the investigated party's authority to train candidates or students or to supervise how candidates or students are trained. Previous censures and orders 81(2) To assist it in making an order under this section, the panel may consider any censure or order previously issued to the investigated party and the circumstances under which it was issued. Ancillary orders 81(3) The panel may make any ancillary order that is appropriate or required in connection with an order made under subsection (1), or may make any other order that it considers appropriate in the circumstances, including an order that (a) a further or new investigation be held into any matter; or (b) a panel be convened to hear any matter without an investigation. Suspending or cancelling registration or permit 81(4) If an investigated party's registration or permit is suspended or cancelled by an order made under subsection (1), the investigated party must not hold himself or herself out as being a member in good standing of CPA Manitoba or do anything else authorized by the registration or permit. Costs re undertaking or conditions 81(5) If the panel accepts an undertaking from the investigated party to limit his or her practice or imposes conditions on the investigated party's right to practise, the panel may order the investigated party to pay all or part of the costs incurred by CPA Manitoba in monitoring compliance with the undertaking or conditions. Contravention of order 81(6) If the board is satisfied that an investigated party has contravened an order made under this section, it may cancel or suspend the investigated party's registration or permit without a further hearing. FINES AND COSTS IMPOSED BY THE PANEL Fines and costs 82(1) In addition to or instead of dealing with the investigated party's conduct under section 81, the panel may order the investigated party to pay to CPA Manitoba, within the time period set out in the order, (a) all or part of the costs of the investigation, hearing and any appeal; (b) a fine not exceeding (i) $25,000 for each finding of professional misconduct, or (ii) $100,000 (aggregate amount) for all findings of professional misconduct arising out of a hearing; or (c) both the costs under clause (a) and the fine under clause (b). Nature of costs 82(2) The costs referred to in clause (1)⁠(a) may include, but are not limited to, (a) all disbursements incurred by CPA Manitoba, including (i) fees and reasonable expenses for experts, investigators and inspectors whose reports or attendance was reasonably necessary for the investigation or hearing, (ii) fees, travel costs and reasonable expenses of witnesses required to appear at the hearing, (iii) fees for retaining a reporter and preparing transcripts of the proceedings, and (iv) costs for serving documents, long distance telephone and facsimile charges, courier delivery charges and similar miscellaneous expenses; (b) remuneration and reasonable expenses paid to members of the panel or the complaints investigation committee; and (c) costs incurred by CPA Manitoba in providing counsel for the complaints investigation committee and the panel, whether or not counsel is employed by CPA Manitoba. Failure to pay costs and fines by time ordered 82(3) If an investigated party fails, within the required time, to pay a fine or costs ordered under subsection (1) or costs ordered under subsection 81(5), the secretary may suspend the investigated party's registration or permit until payment is made. Filing of order 82(4) CPA Manitoba may file an order made under subsection (1) or subsection 81(5) in the court, and the order may be enforced in the same manner as a judgment of the court. THE DECISION Written decision 83(1) Within 90 days after a hearing is concluded, the panel must make a written decision on the matter, consisting of its findings, any order made by it and the reasons for the decision. Decision forwarded to secretary 83(2) The panel must promptly forward the decision, the record of the proceedings and all exhibits and documents to the secretary. Decision given to investigated party and complainant 83(3) Upon receiving the decision, the secretary must give a copy of it to the investigated party and to the complainant. Transcripts 83(4) The investigated party and the complainant may examine the record of proceedings before the panel and are each entitled to receive, on payment of the cost of providing it, a transcript of the oral evidence given before the panel. However, if any part of a hearing was held in private and in the absence of the complainant, the complainant may not examine the record of proceedings, or receive a copy of the transcript, relating to that part of the hearing. Protecting privacy and personal health information 83(5) Before making the transcript available to the complainant under subsection (4), the secretary may edit it for the purpose of protecting (a) the personal health information of the investigated party; and (b) the privacy (including the personal health information) of any person other than the investigated party or the complainant. Decision available to the public 84(1) Subject to subsections (2) and (3), CPA Manitoba must make any finding made under subsection 78(2) and any order made under section 81 or 82, including the name of the investigated party, available to the public. CPA Manitoba may edit decision 84(2) For the purpose of protecting the privacy of the complainant or any witnesses, or both, CPA Manitoba may edit the decision or order — not including an edit that removes the investigated party's name — before making it available to the public. Without limitation, edits may include using pseudonyms to describe the complainant or witnesses and deleting geographical references. If ailment, emotional disturbance or addiction impairs party's ability to practise 84(3) If a finding has been made under clause 78(2)⁠(f), CPA Manitoba, when making information available to the public under subsection (1), must not make available (a) the name of the investigated party; or (b) any personal health information about the investigated party; unless CPA Manitoba is satisfied that the public interest in making the information available substantially outweighs the privacy interests of the investigated party. Appeal of decision under subsection 84(3) 85(1) If it intends to make information available to the public under subsection 84(3), CPA Manitoba (a) must give notice of its intention to the investigated party, and advise the investigated party of the right to appeal the decision as set out in this section; and (b) must not make any information available until the time period described in subsection 85(2) has elapsed or, if an appeal has been filed, the investigated party's appeal is exhausted. Notice of appeal 85(2) An investigated party may appeal a decision by filing, within 30 days after receiving notice from CPA Manitoba under clause (1)⁠(a), a notice of appeal with the court. Copy of notice must be given to the secretary 85(3) The investigated party must, without delay, give a copy of the notice of appeal to the secretary, and CPA Manitoba is a party to the appeal. Decision of the court 85(4) After hearing an appeal under this section, the court may confirm, reverse or vary CPA Manitoba's decision to make the information available to the public. Court to protect privacy 85(5) On an appeal, the court must take reasonable precautions to protect the investigated party's privacy, including the investigated party's identity, which may include receiving representations ex parte, conducting hearings in private and examining records in private. APPEALING DECISIONS TO THE COURT OF APPEAL Appeal to Court of Appeal 86(1) The investigated party or CPA Manitoba may appeal the following decisions of a panel to the Court of Appeal: (a) a decision that no further action is to be taken under subsection 78(1); (b) a finding made under subsection 78(2); (c) an order made under section 81 or 82. How to appeal 86(2) An appeal may be commenced by filing a notice of appeal with the Court of Appeal within 30 days after the decision of the panel is given to the investigated party. If the investigated party appeals the decision, the investigated party must promptly give a copy of the notice to the secretary. Appeal on the record 86(3) An appeal must be based on the record of the proceedings before the panel and the decision of the panel, including the reasons for the decision. Sealing part of the record 86(4) If part of the hearing was held in private, CPA Manitoba must seal the part of the record that relates to the private hearing. Review of sealed record by Court 86(5) The part of the record that is sealed by CPA Manitoba under subsection (4) may be reviewed by the Court of Appeal, which may direct that it remain sealed or that it be unsealed in whole or in part. Powers of Court on appeal 87(1) Upon hearing the appeal, the Court of Appeal may (a) dismiss the appeal; (b) make any finding or order that in its opinion ought to have been made; or (c) refer the matter back to a panel for further consideration in accordance with any direction of the Court. Stay pending appeal 87(2) The decision and any order of the panel remains in effect pending an appeal unless the Court of Appeal, on application, stays them pending the appeal. REINSTATING A DISCIPLINED PERSON Reinstatement 88 Upon application by a person whose registration or permit has been cancelled under this Part, the board may (a) direct the secretary to reinstate the person's registration or permit, subject to any conditions the board may impose; and (b) order the person to pay any costs arising from those conditions. INFORMING EMPLOYERS AND OTHERS ABOUT THE DISCIPLINE Notice to employers and others of discipline 89 If an investigated party's registration or permit is suspended or cancelled or any conditions are imposed on the party's practice after a finding has been made under subsection 78(2), the secretary must provide that information to (a) the external regulatory bodies in other provinces and territories; and (b) any person shown in the records of CPA Manitoba as engaging the investigated party to provide professional services on a full-time or part-time basis, including (i) an employer, (ii) a person who engages the investigated party as a contractor, (iii) a person who engages the investigated party as a consultant, and (iv) a person who engages the investigated party as a volunteer. EXTENDING DEADLINES Board may extend a deadline 90(1) If, in the opinion of the board, any period of time specified in this Part — not including the time to file a notice of appeal set out in subsections 85(2) and 86(2) — within which certain action may or must be taken cannot be met or could not reasonably be met by a person entitled or required to take the action, the board may, extend that period of time for whatever additional period the board considers reasonable. Extension permitted only in certain circumstances 90(2) The board may extend a deadline only if it is satisfied that a person will be unable, or was unable, to meet the deadline because of unusual or extenuating circumstances beyond the person's control. PART 8 APPEALS APPEAL COMMITTEE Appointment of appeal committee 91(1) The board must (a) appoint an appeal committee consisting of (i) three or more members of CPA Manitoba, and (ii) one or more public representatives; (b) appoint from among the members described in subclause (a)⁠(i) a chair of the appeal committee and one or more vice-chairs, in accordance with the by-laws; and (c) establish a by-law for the governance of the committee. Role of appeal committee 91(2) The appeal committee is to sit in panels to hear and decide appeals of the following decisions: (a) section 22 — registration not approved or approved subject to restrictions, terms or conditions; (b) subsection 26(5) — permit not issued or renewed, or issued or renewed subject to restrictions, terms or conditions; (c) clause 46(2)⁠(a) — complaint dismissed; (d) clause 57(1)⁠(b) or (g) — decision of the complaints investigation committee to take no further action or to accept an undertaking; (e) subsection 64(1) — directing the secretary to suspend or impose conditions on an investigated party's registration or permit; (f) any decision that the by-laws specify may be appealed to an appeal panel under this Part. APPOINTING APPEAL PANELS Appointing an appeal panel 92(1) Upon receiving a notice of appeal from the secretary for a matter described in subsection 91(2), the chair or vice-chair must select a panel from among the members of the appeal committee to hear the appeal, and appoint a member of the panel as its chair. Members of the appeal panel 92(2) An appeal panel is to consist of three or more appeal committee members, at least 1/3 of whom must be public representatives. Who cannot sit on the appeal panel 92(3) A person who has taken part in a review or investigation of what is to be the subject matter of the appeal must not be selected for the appeal panel. If member unable to continue 92(4) If a member of a panel is unable to continue to sit after a hearing begins, the panel may complete the hearing if at least three members remain and one of them is a public representative. Decision of panel 92(5) A decision or action of an appeal panel is a decision or action of the appeal committee, and a reference in this Act to the appeal committee includes a panel of the committee. APPEAL DECISION Powers on appeal 93(1) On an appeal of (a) a matter described in clauses 91(2)⁠(a) to (d), the appeal panel must (i) dismiss the appeal, (ii) make any decision that in its opinion ought to have been made by the registration committee or the complaints investigation committee, or (iii) refer the matter back to the registration committee or the complaints investigation committee for further consideration in accordance with any direction that the panel may give; (b) a matter described in clause 91(2)⁠(e), the appeal panel must decide whether the suspension or any conditions are to be quashed, varied or confirmed, and may make an order as to any costs that may arise from its decision; and (c) a matter described in clause 91(2)⁠(f), the appeal panel must make a decision of a type that it is authorized to make under the by-laws. Notice of decision 93(2) The secretary must give the appellant written notice of the appeal panel's decision and the reasons for it. Hearing not required 93(3) Subject to section 94, before making a decision under this section, an appeal panel must allow the appellant, and the registration committee or the complaints investigation committee (as the case may be), an opportunity to make a written submission, and may base its decision solely on its consideration of any such submissions. APPEAL HEARINGS Hearing required 94(1) For a matter described (a) in clause 91(2)⁠(e); or (b) in clause 91(2)⁠(f), but only if required by the by-laws; the appeal panel must hold a hearing as soon as reasonably possible but not later than 30 days after receiving the notice of appeal from the secretary. Right to appear and be represented 94(2) At a hearing the appeal panel may have counsel assist it, and (a) for a matter described in clause 91(2)⁠(e), the complaints investigation committee and the investigated party may appear, with or without representation by counsel; and (b) for a matter described in clause 91(2)⁠(f), the appellant, and any other party authorized by the by-laws, may appear and may be represented by counsel. APPEALS TO COURT Further appeal of certain matters 95(1) A person whose application for registration, or for the issuing or renewal of a permit, is refused by an appeal panel, or approved by an appeal panel subject to restrictions, terms or conditions, may appeal the decision to the court by filing a notice of application in the court within 30 days after the date on which the person is notified of the decision. Powers of court on appeal 95(2) On hearing an appeal, the court may (a) dismiss the appeal; (b) make any decision that in its opinion should have been made; or (c) refer the matter back to the board for further consideration in accordance with any direction of the court. APPLICATION TO COURT FOR A STAY Application for stay — interim disciplinary suspension or conditions 96(1) An investigated party may file a notice of application in the court requesting an order staying a decision of an appeal panel under clause 93(1)⁠(b) to vary or confirm the suspension or any conditions pending the outcome of proceedings under Part 7 (Professional Conduct). Application served on the secretary 96(2) The notice of application must be served on the secretary. PART 9 COMPLIANCE INSPECTORS Appointment of inspectors 97(1) CPA Manitoba may appoint one or more persons as inspectors for the purpose of this Act. Practice inspection 97(2) An inspector may inspect the practice of a member, professional corporation, firm or sole proprietorship and must report his or her findings to the secretary on the conclusion of each inspection. Entry of premises and inspection of records 98(1) For the purpose of administering or determining compliance with this Act, an inspector may, at any reasonable time and, if requested, upon presentation of an identification card issued by CPA Manitoba, do one or more of the following: (a) without a warrant, enter the office of a member, professional corporation, firm or sole proprietorship, or any other building or place, other than a dwelling, and make any inspections that are reasonably required to administer or determine compliance with this Act; (b) during an inspection of premises under clause (a), and upon giving a receipt, remove a document, record or other thing relevant to the inspection for the purpose of making copies or extracts or for examination; (c) require a member or professional corporation, firm or sole proprietorship to produce any document, record or other thing that the inspector reasonably considers necessary for the purpose of administering or determining compliance with this Act. Entry of dwelling with consent 98(2) Despite clause (1)⁠(a), an inspector may enter a dwelling with the consent of the owner or occupant and take any action described in subsection (1). Admissibility of copies 98(3) A copy of a record or document made under clause (1)⁠(b) and certified to be a true copy by the inspector is, in the absence of evidence to the contrary, admissible in evidence in any proceeding or prosecution as proof of the original record or document and its contents. Warrant for entry and inspection 98(4) A justice who is satisfied by information on oath that there are reasonable grounds to believe that (a) entry into premises is necessary for the purpose of administering or determining compliance with this Act; and (b) in the case of a dwelling, (i) entry has been or will be refused, or (ii) the occupant is temporarily absent; may issue a warrant authorizing an inspector and any other person named in the warrant, with such peace officers as are required to assist, to enter and inspect the premises and to use such force as is necessary. Conditions 98(5) A warrant may be made subject to any conditions that may be specified in it. Obtaining assistance 98(6) In exercising a power under this section, an inspector may obtain such assistance from a peace officer or other person as he or she reasonably considers necessary. Concealing, etc., records from an inspector 98(7) No person shall conceal, destroy, or withhold from an inspector, any document, record or other thing that may be relevant to an inspection. Obstruction, etc. of inspector 98(8) No person shall obstruct or hinder, or make a false or misleading statement to, an inspector who is carrying out duties or functions under this Act. OFFENCES Offence 99(1) A person who contravenes a provision of this Act, other than subsection 105(1) (confidentiality of information), is guilty of an offence and liable on summary conviction (a) for a first offence, to a fine of not more than $15,000; and (b) for a second or subsequent offence, to a fine of not more than $30,000. Offence re confidentiality of information 99(2) A person who contravenes subsection 105(1) is guilty of an offence and is liable on summary conviction to a fine of not more than $50,000. Officers, directors and employees 99(3) If a corporation commits an offence under this Act, a director, officer or employee of the corporation who authorized, permitted or acquiesced in the commission of the offence is also guilty of an offence, whether or not the corporation has been prosecuted or convicted, and is liable, on summary conviction, to a fine described in subsection (1) or (2), as the case may be. Limitation on prosecution 99(4) A prosecution under this Act may be commenced within two years after the date of the commission of the alleged offence or within six months after the date on which evidence sufficient to justify prosecution for the offence came to the knowledge of the secretary, whichever is later. Prosecution of offence 99(5) Any person may be a prosecutor in the prosecution of an offence under this Act, and the government may pay to the prosecutor a portion of any fine recovered, in an amount that it considers appropriate, toward the costs of the prosecution. Stay of proceedings 99(6) When CPA Manitoba is the prosecutor of an offence under this Act, it may apply for a stay of proceedings in the prosecution, and the court must grant the stay. Single act constitutes an offence 100 In any prosecution under this Act, it is sufficient to prove that the accused has committed on one occasion any of the acts prohibited by this Act. INJUNCTION Injunction 101 Upon the application of CPA Manitoba, the court may grant an injunction enjoining any person from doing one or both of the following: (a) providing or professing to provide reserved public accounting services without authority to do so under this Act; (b) doing anything that contravenes this Act or the by-laws, code of ethics, standards of practice or practice directions, despite any penalty that may be provided by this Act in respect of that contravention. PART 10 GENERAL PROVISIONS SERVICE OF DOCUMENTS Service of documents 102(1) A notice, order or other document under this Act is sufficiently given or served if it is (a) delivered personally; (b) sent by registered mail, or by another service that provides the sender with proof of delivery, to the intended recipient at that person's last address appearing in CPA Manitoba's records; or (c) sent by e-mail or other method of electronic communication, but only if the by-laws do not provide that the document or documents of that class cannot be given or served in that manner. Deemed receipt 102(2) A notice, order or other document sent by registered mail is deemed to be given or served five days after the day it was sent. SECRETARY'S CERTIFICATE Secretary's certificate 103 A certificate purporting to be signed by the secretary and stating (a) that a named person was or was not, on a specified day or during a specified period, (i) a member, candidate or student, (ii) a professional corporation, firm or sole proprietorship, (iii) an investigator appointed under Part 7 (Professional Conduct) or an inspector appointed under Part 9 (Compliance), or (iv) an officer or staff member of CPA Manitoba, or a member of the board or of a committee established by or under this Act; or (b) that a copy of a by-law is a true copy of a by-law of CPA Manitoba, and that it was in force on a specified day or during a specified period; is, in the absence of evidence to the contrary, admissible in evidence in any action or proceeding as proof of the facts stated. Proof of the secretary's appointment or signature is not required. PROTECTION FROM LIABILITY Protection from liability 104 No action or proceeding may be brought against CPA Manitoba, the board, the secretary, the treasurer, an investigator, an inspector, a member of a committee established by or under this Act, or an employee, officer or other person acting on the instructions of any of them, for anything done or omitted to be done by the person or entity in good faith in the exercise or intended exercise of any duty or power under this Act. CONFIDENTIALITY OF INFORMATION Confidentiality of information 105(1) Every person employed, appointed or retained for the purpose of administering or determining compliance with this Act, and every member of the board or of a committee established by or under this Act, must maintain as confidential all information that comes to his or her knowledge in the course of his or her duties, and must not disclose this information to any other person, except (a) to the extent the information is available to the public or is required to be disclosed under this Act; (b) as necessary to administer or determine compliance with this Act, including but not limited to the registration of members, complaints about members, allegations of incapacity, unfitness, incompetence or acts of professional misconduct involving a member, or the governing of the profession; or (c) to a body with statutory authority to license or regulate the chartered professional accounting profession in a jurisdiction other than Manitoba. Persons not compellable 105(2) No person to whom subsection (1) applies shall be compelled to give testimony in any civil proceeding, other than a proceeding under this Act or a judicial review relating to a proceeding under this Act, with regard to information obtained in the course of his or her duties. LIMITED LIABILITY PARTNERSHIPS Limited liability partnerships 106 For the purpose of clause 69(1)⁠(b) of The Partnership Act , members and professional corporations are authorized to form limited liability partnerships to provide professional services. EMPLOYER'S RESPONSIBILITY Responsibility to report misconduct 107 If a person who is an employer of a member terminates the employment for misconduct, incompetence or incapacity, the employer must promptly report the termination to the secretary, in writing, and give the member a copy of the report. REGULATIONS Regulations 108(1) The Lieutenant Governor in Council may make regulations (a) prescribing a public accounting service described in clause (c) of the definition "public accounting service" as a reserved public accounting service; (b) prescribing a person, class of persons, service or activity for the purpose of clause 38(3)⁠(j). Scope of regulations 108(2) A regulation under this Act may (a) be general or particular in its application; (b) provide differently for different classes of persons; and (c) provide differently for different geographical areas. Public consultation in regulation development 108(3) Except in circumstances that the minister considers to be of an urgent nature, in the formation or substantive review of a regulation made under this section, the minister must provide an opportunity for public consultation regarding the proposed regulation or amendment. Without limitation, this is to include consultation with CPA Manitoba. PART 11 TRANSITIONAL PROVISIONS INTERIM TITLE RESTRICTIONS Interim title restrictions — chartered professional accountant, etc. 109(1) After this Act receives royal assent but before section 2 comes into force, no person other than (a) a member of The Institute of Chartered Accountants of Manitoba, a professional corporation as defined in section 1.1 of The Chartered Accountants Act , a firm providing professional services through one or more Institute members or professional corporations, or a sole proprietorship providing professional services through an Institute member; (b) a member or professional corporation as defined in section 1 of The Certified Management Accountants Act , a firm providing professional services through one or more such members or professional corporations, or a sole proprietorship providing professional services through such a member; (c) a member or professional corporation as defined in section 1 of The Certified General Accountants Act , a firm providing professional services through one or more such members or professional corporations, or a sole proprietorship providing professional services through such a member; or (d) a member of The Certified Public Accountants Association of Manitoba, a firm providing professional services through one or more such members, or a sole proprietorship providing professional services through such a member; using the title or designation in accordance with the by-laws, shall use any of the following titles or designations, a variation of any of them or an equivalent in another language: (e) "Chartered Professional Accountant"; (f) "professional accountant"; (g) "public accountant". Interim title restrictions — CPA abbreviation 109(2) After this Act receives royal assent but before section 2 comes into force, no person other than a person described in clauses (1)⁠(a) to (d), using the abbreviation in accordance with the by-laws, shall use either of the following abbreviations when providing a professional service, or in a manner that otherwise implies that the person is a person described in any of clauses (1)⁠(a) to (d): (a) "CPA"; (b) "C.P.A.". By-laws — interim title restrictions 109(3) The transitional board may, for the purpose of this section, make, amend or repeal by-laws respecting the use of the titles, designations and abbreviations set out in clauses (1)⁠(e) to (g) and clauses (2)⁠(a) and (b), including, without limitation, by-laws specifying, for a particular class of person described in clauses (1)⁠(a) to (d), (a) which titles, designations or abbreviations may be used, or the circumstances in which they may be used; (b) which titles, designations or abbreviations must be used, or the circumstances in which they must be used; or (c) which titles, designations or abbreviations must not be used, or the circumstances in which they must not be used. TRANSITIONAL BOARD Transitional board of CPA Manitoba 110(1) After this Act receives royal assent but before section 2 comes into force, a transitional board of directors of CPA Manitoba consisting of 16 persons is to be appointed as follows: (a) four members appointed by The Institute of Chartered Accountants of Manitoba; (b) four members appointed by The Certified General Accountants Association of Manitoba; (c) four members appointed by The Society of Management Accountants of Manitoba; (d) four members who are public representatives jointly appointed by the organizations referred to in clauses (a) to (c). Powers of transitional board 110(2) After this Act receives royal assent but before section 2 comes into force, the transitional board and its appointees, employees and committees may do anything that is necessary or advisable to bring this Act fully into force and may perform any activities that the board and its appointees, employees and committees could do under this Act if it were fully in force. Transitional board may make by-laws, etc. 110(3) Without limiting the generality of subsection (2), the transitional board may (a) make, amend or repeal by-laws; and (b) appoint a secretary, and the secretary and the transitional board's committees may accept and process applications for registration and permits, charge application fees and issue certificates of registration and permits. Part 3 applies 110(4) Part 3 (By-Laws), other than sections 15 and 17, applies with the necessary changes to a by-law made, amended or repealed by the transitional board. FIRST BOARD First board of CPA Manitoba 111(1) Despite sections 6 and 7, or any other provision of this Act, upon the coming into force of section 2, the transitional board is deemed to be the board of directors of CPA Manitoba until it appoints a new board in accordance with this section (the "first board"). Appointment of first board 111(2) The first board, as initially appointed, is to consist of 20 board members as follows: (a) six members being persons who were members of The Institute of Chartered Accountants of Manitoba on the day before section 2 came into force; (b) five members being persons who were members of The Certified General Accountants Association of Manitoba on the day before section 2 came into force; (c) four members being persons who were members of The Society of Management Accountants of Manitoba on the day before section 2 came into force; (d) five members who are public representatives. Chair and vice-chairs 111(3) Despite subsection 6(6), the first board must , subject to subsection 114(2) and the by-laws, appoint from its members a chair and two vice-chairs. Reducing number of first board members 112(1) At one or more times before a board is constituted in accordance with section 6, the first board may, in accordance with the by-laws, hold an election of board members that results in a reduction in the number of members of the first board. Minimum requirements for first board 112(2) Despite subsection (1), at all times the first board must consist of at least 12 members, with at least 1/4 of the members being public representatives. Disestablishment of first board 113 The first board is disestablished upon a board being constituted in accordance with section 6. FIRST EXECUTIVE COMMITTEE First executive committee 114(1) Despite any other provision of this Act, and subject to the by-laws, the first board must appoint an executive committee (the "first executive committee"), consisting of six persons as follows: (a) the chair of the first board; (b) the two vice-chairs of the first board; (c) the secretary of the first board; (d) a public representative; (e) a member-at-large who is a CPA member. The first executive committee is disestablished upon a board being constituted in accordance with section 6. Rotation of executive committee membership 114(2) The first board must ensure that appointments of its chair and two vice-chairs are made in such a manner that the executive committee members described in clauses (1)⁠(a) and (b) rotate among persons who were members, respectively, of The Institute of Chartered Accountants of Manitoba, The Society of Management Accountants of Manitoba, and The Certified General Accountants Association of Manitoba on the day before section 2 came into force. The order of rotation need not necessarily be in the order that the former organizations are described in this subsection. EXISTING MEMBERS, CORPORATIONS, CANDIDATES, ETC. "Former organization" defined 115(1) In this section, "former organization" means any of the following: (a) The Institute of Chartered Accountants of Manitoba; (b) The Society of Management Accountants of Manitoba; (c) The Certified General Accountants Association of Manitoba; (d) The Certified Public Accountants Association of Manitoba. Membership continued 115(2) A person who was a member of a former organization on the day before the coming into force of section 2 is deemed to be a member under this Act, and the secretary must enter that person's name in the register of members, subject to the same or similar terms and conditions, if any, that applied to the person's former membership. Permit of professional corporation continued 115(3) A corporation that held a permit as a professional corporation under the Act governing a former organization listed in clauses (1)⁠(a) to (c) on the day before the coming into force of section 2 is deemed to be a professional corporation under this Act, and the secretary must enter that corporation's name in the register of corporations , subject to the same or similar terms and conditions, if any, that applied to the corporation's former permit. Transitional by-laws — existing candidates, students, firms and sole proprietorships 115(4) The board, including, for greater certainty, the transitional board and the first board, may make, amend or repeal by-laws respecting the transition to this Act of persons who were — on the day before section 2 came into force — candidates, students, firms, sole proprietorships or any other class of person or entity regulated by a former organization. CURRENT CERTIFICATION PROGRAMS Current certification programs 116(1) Despite section 130 (repeal of former Acts) or any other provision of this Act, a person who, on the day before section 2 came into force, was enrolled in the certification program of (a) The Institute of Chartered Accountants of Manitoba; (b) The Society of Management Accountants of Manitoba; or (c) The Certified General Accountants Association of Manitoba; is entitled, upon successfully completing the certification program and satisfying any other requirements of the board, to receive, and to use in accordance with the by-laws, the corresponding designation and abbreviation set out in subsection (2). Designations and abbreviations 116(2) For the purpose of subsection (1), the corresponding designations and abbreviations are as follows: (a) "Chartered Accountant" and "CA"; (b) "Certified Management Accountant" and "CMA"; (c) "Certified General Accountant" and "CGA". By-laws 116(3) The board, including, for greater certainty, the transitional board and the first board, may make, amend or repeal by-laws respecting the use of designations and abbreviations by persons enrolled in certification programs on the day before section 2 came into force. DISCIPLINARY MATTERS "Former Act" defined 117(1) In this section, "former Act" means any of the following: (a) The Certified General Accountants Act , C.C.S.M. c. C46; (b) The Certified Management Accountants Act , C.C.S.M. c. C46.1; (c) The Chartered Accountants Act , C.C.S.M. c. C70; (d) The Certified Public Accountants Act , R.S.M. 1990, c. 29. Complaints under a former Act: no referral to inquiry or discipline committee 117(2) A complaint that was made or an investigation that was commenced under a former Act and that was not referred to the inquiry committee, discipline committee or a similar committee under a former Act before the coming into force of section 2 must be dealt with under this Act. Complaints under a former Act: referral to inquiry or discipline committee 117(3) A matter that was referred to the inquiry committee, discipline committee or a similar committee under a former Act before the coming into force of section 2 must be concluded under the former Act as though this Act had not come into force. PART 12 RELATED AND CONSEQUENTIAL AMENDMENTS 118 to 129 NOTE: These sections made up Part 12 of the original Act and contained consequential amendments to other Acts, which amendments are now included in those Acts. PART 13 REPEAL, C.C.S.M. REFERENCE AND COMING INTO FORCE Repeal 130 The following Acts are repealed: (a) The Certified General Accountants Act , S.M. 1989-90, c. 64 ; (b) The Certified Management Accountants Act , S.M. 2004, c. 21 ; (c) The Chartered Accountants Act , R.S.M. 1987, c. C70; (d) The Certified Public Accountants Act , R.S.M. 1990, c. 29. C.C.S.M. reference 131 This Act may be referred to as chapter C71 of the Continuing Consolidation of the Statutes of Manitoba . Coming into force 132(1) Subject to subsections (2) and (3), this Act comes into force on a day to be fixed by proclamation. Sections 99, 100, 109 and 110 132(2) Sections 99, 100, 109 and 110 come into force on the day this Act receives royal assent. Subsections 38(2) to (4) 132(3) Subsections 38(2) to (4) come into force on the day that is one year after the day that section 2 comes into force. NOTE: Subsections 38(2) to (4) came into force on September 1, 2016.