Canada — Quebec Act or statute

Canada — Quebec legislation

Chartered Professional Accountants Act, 2012

The Minister of Labour is responsible for administering this Act.

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accountancyaccountancy regulationaccountingaccounting professionadministrative lawagreement governanceappealsappointmentsassuranceboard compositionconfidentialitycontinuing educationcorporate governancecorporate liabilitydisciplinary actiondisciplinary council proceedingsdisciplinary penaltieselectionsethicsfinancial reportinggovernancegovernment approvaljoint-stock companieslicensinglitigation riskmembership eligibilitymergermutual recognitionoffice successionpartnershipspatrimonypermit compliancepermit eligibilitypermit issuancepermit-related regulationsprofessional designationprofessional designation terminologyprofessional ethicsprofessional liability insuranceprofessional licensingprofessional orderprofessional order administrationprofessional order assetsprofessional order governanceprofessional ordersprofessional permitsprofessional regulationprofessional title useprofessional titlesprofessional trainingpublic accountancy permitspublicationregister renewalregistered office locationregulation continuityregulatory amendmentregulatory amendmentsregulatory complianceregulatory continuityregulatory exemptionsregulatory transitionrepealreportingrisk managementsuccession of rights and obligationstax complianceterms of officetitle usagetitle usetransition provisionstransitional provisions

Jurisdiction: Canada — Quebec
Structure: 70 provisions
Official identity: Year 2012
Dates: Enacted 2012 · Source version 10 Jun 2026

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Dates: Enacted 2012 · Source version 10 Jun 2026

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The Minister of Labour is responsible for administering this Act.

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Section 17

17. (Amendment integrated into c. C-19, s. 468.51). 2012, c. 11, s. 17.

Section 17

Section 35

Several listed permit-related regulations are treated as adopted by the board and continue in force until 16 May 2014, unless the board replaces them earlier or the Government sets a later date.

Section 35

Section 52

Section 69

Section 69 is omitted.

Section 69

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Source record from www.legisquebec.gouv.qc.ca · Enacted 2012 · Source version 10 Jun 2026

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Showing 70 of 70 provisions

Provision 43Amendment 21Repeal 4Offence 2

§ —DocumentProvision

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The Minister of Labour is responsible for administering this Act.

The Minister of Labour is responsible for the administration of this Act. Order in Council 1165-2025 dated 10 September 2025, (2025) 157 G.O. 2 (French), 5419.

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§ 1Section 1Provision

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All persons qualified to practise as chartered professional accountants in Québec make up a professional order called the Order.

1. All the persons qualified to practise as chartered professional accountants in Québec constitute a professional order called the “Ordre professionnel des comptables professionnels agréés du Québec” or “Ordre des comptables professionnels agréés du Québec” (the Order). 2012, c. 11, s. 1.

Section 1Verify source

§ 2Section 2Provision

Source excerpt

Subject to this Act, the Order and its members are governed by the Professional Code (chapter C-26).

2. Subject to the provisions of this Act, the Order and its members are governed by the Professional Code (chapter C-26). 2012, c. 11, s. 2.

Section 2Verify source

§ 3Section 3Provision

Source excerpt

The Order is administered by a board of directors constituted as prescribed in the Professional Code.

3. The Order is administered by a board of directors constituted as prescribed in the Professional Code (chapter C-26). 2012, c. 11, s. 3.

Section 3Verify source

§ 4Section 4Provision

Source excerpt

This section defines the practice of chartered professional accounting and identifies public accountancy as a reserved professional activity.

4. The practice of the profession of chartered professional accountant consists, with respect to the accounting, management, finances or taxation relating to the economic activities and patrimony of a person, enterprise or organization, in (1) gathering and organizing financial and non-financial information, analyzing and evaluating it, attesting to its conformity or certifying it, communicating the information and providing advice in relation to it; and (2) developing and evaluating policies, procedures, processes and controls related to governance, strategy and risk management, attesting to their conformity or certifying them, implementing them and providing advice in relation to them. The purpose of these professional activities is to optimize the performance, profit and growth of the patrimony of a person, enterprise or organization, promote good governance or accountability, or increase information reliability. Within the framework of the profession, the professional activity reserved to the chartered professional accountant is public accountancy. This activity consists in (1) expressing an opinion to provide a level of assurance about a financial statement or any part of a financial statement, or about any other information related to the financial statement; this corresponds to an assurance engagement, which comprises the performance of both an audit engagement and a review engagement, as well as the issue of special reports; (2) issuing any form of certification, declaration or opinion in respect of information related to a financial statement or to any part of a financial statement, or in respect of the application of specified auditing procedures with respect to financial information, other than financial statements, neither being intended exclusively for internal management purposes; and (3) performing a compilation engagement that is not intended exclusively for internal management purposes. Nothing in the first and second paragraphs affects the rights of members of another professional order in fields recognized by law to be within their competence. 2012, c. 11, s. 4.

Section 4Verify source

§ 5Section 5Provision

Source excerpt

A chartered professional accountant must obtain a public accountancy permit to carry out the listed professional activity, unless an exception applies.

5. To engage in the elements of the professional activity described in the third paragraph of section 4, except the performance of compilation engagements not intended exclusively for internal management purposes, a chartered professional accountant must obtain a public accountancy permit. The board of directors issues the permit if the chartered professional accountant meets the terms and conditions for the issue of permits set in a regulation of the board. The regulation also determines (1) the legal authorizations to practise public accountancy outside Québec that give access to the permit, and the terms and conditions for the issue of that permit applicable to the holders of such authorizations; and (2) the terms and conditions for the issue of the permit that must be met to give effect to an agreement entered into by the Order under an agreement for mutual recognition of professional competence entered into between the Government and another government; it must also provide for a review of a decision, by persons other than the persons who rendered it, that does not recognize that one of the conditions, other than professional competence, has been met. The first paragraph does not apply if the professional activity concerned is practised (1) in accordance with a regulation made under paragraph h of section 94 of the Professional Code (chapter C-26); or (2) by an accountant or an auditor employed by the Government, in the performance of his or her duties. 2012, c. 11, s. 5.

Section 5Verify source

§ 6Section 6Offence

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A chartered professional accountant with a public accountancy permit must comply with permit conditions and take required continuing education activities; the board’s regulation must set penalties for non-participation and may identify exemptions.

6. A chartered professional accountant who holds a public accountancy permit must meet the terms and conditions for holding the permit determined in a regulation of the board of directors. The chartered professional accountant must take part in the continuing education activities determined in a regulation of the board. The regulation must also set penalties for failing to take part in such activities and, where applicable, identify the cases in which a member may be exempted from taking part. 2012, c. 11, s. 6.

Section 6Verify source

§ 7Section 7Provision

Source excerpt

Qualified chartered professional accountants covered by this section must use the title “auditor”.

7. Chartered professional accountants who hold a public accountancy permit and engage in the professional activity described in the third paragraph of section 4, except the performance of compilation engagements not intended exclusively for internal management purposes, must use the title “auditor”. The title of auditor must be preceded by the title “chartered professional accountant” or the abbreviations or initials that refer to that title. 2012, c. 11, s. 7.

Section 7Verify source

§ 8Section 8Provision

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If a public accountancy permit holder does not comply with the division or permit conditions, the board of directors may suspend or revoke the permit.

8. If the holder of a public accountancy permit fails to conform with the provisions of this division or with the terms and conditions for receiving or holding a permit, the board of directors may suspend or revoke the permit. The decision of the board may be appealed to the Professions Tribunal in accordance with Division VIII of Chapter IV of the Professional Code (chapter C-26). 2012, c. 11, s. 8.

Section 8Verify source

§ 9Section 9Provision

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The board of directors may make an agreement with specified public-accountability bodies, and the agreement must set out information-sharing, confidentiality, and use rules.

9. The board of directors may enter into an agreement with the following bodies exercising complementary functions with respect to the protection of the public: the Autorité des marchés financiers and the Canadian Public Accountability Board incorporated under the Canada Business Corporations Act (R.S.C. 1970, c. C-32). The term of the agreement may not exceed five years. The agreement may, to the extent required for its implementation, derogate from the Acts and regulations governing the Order that pertain to the confidentiality of the information it holds. The agreement must define the nature and scope of the information the Order and the body may exchange concerning inspection, discipline or any inquiry conducted by the body or the Order regarding a professional or a partnership of professionals belonging to the Order, specify the purpose of the exchange of information and the conditions of confidentiality to be observed, including those pertaining to professional secrecy, and determine how information so obtained may be used. The information that may be communicated under the agreement must be necessary for the performance of the duties of the party receiving it. The information communicated under the agreement by the Order must be treated by the body receiving it with as much confidentiality as if it had been obtained or was held by the Order in the exercise of the powers granted it by the Professional Code (chapter C-26). That obligation does not, however, restrict the powers granted by an Act of Québec to the Autorité des marchés financiers as regards the communication of information. The agreement is published in the Gazette officielle du Québec. On the expiry of at least 45 days after the publication, it is submitted to the Government for approval, with or without amendments. The agreement comes into force after approval, on the date it is published again in the Gazette officielle du Québec or on any later date stated in the agreement. The Order reports on the implementation of the agreement entered into in the report it must produce under section 104 of the Professional Code. 2012, c. 11, s. 9.

Section 9Verify source

§ 10Section 10Provision

Source excerpt

10. As long as an agreement under section 9 is in force, chartered professional accountants are authorized, despite being bound by professional secrecy and to the extent specified in the agreement, to provide information relating to their professional activities or clients to a representative of the body acting within the scope of its activities in Québec. The information communicated under the agreement by a chartered professional accountant must be treated by the body receiving it with as much confidentiality as if it had been obtained or was held by the Order in the exercise of the powers granted it by the Professional Code (chapter C-26). That obligation does not, however, restrict the powers granted by an Act of Québec to the Autorité des marchés financiers as regards the communication of information. 2012, c. 11, s. 10.

Section 10Verify source

§ 11Section 11Provision

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No proceedings may be instituted against a body covered by section 9, or its directors or representatives, for good-faith acts done in Québec using information obtained under the agreement, unless another Québec Act says otherwise.

11. No proceedings may be instituted against a body having entered into an agreement under section 9, or any of its directors or representatives, by reason of any act performed in good faith in the exercise of their functions in Québec on the basis of information obtained in accordance with the agreement, unless an Act of Québec concerning the body provides otherwise. 2012, c. 11, s. 11.

Section 11Verify source

§ 12Section 12Provision

Source excerpt

A person who is not a member of the Order must not carry on the listed activity or use the title “auditor” (or a misleading abbreviation), unless the person holds a public accountancy permit and subject to rights and privileges given by law to other professionals.

12. Subject to the rights and privileges expressly granted by law to other professionals, no person who is not a member of the Order may engage in the activity described in the third paragraph of section 4, or in any way use the title “auditor” or any title or abbreviation that may lead to the belief that the person is an auditor, unless the person holds a public accountancy permit. 2012, c. 11, s. 12.

Section 12Verify source

§ 13Section 13Provision

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A person must not use certain accountant titles, abbreviations, or initials that could make others think the person is one of those accountants.

13. No person may in any way whatsoever use the title “chartered accountant”, “certified general accountant”, “certified management accountant”, “professional accountant” or “public accountant” or any title or abbreviation which may lead to the belief that the person is a chartered accountant, certified general accountant, certified management accountant, professional accountant or public accountant, or use initials which may lead to the belief that the person is a chartered accountant, certified general accountant, certified management accountant, professional accountant or public accountant. 2012, c. 11, s. 13.

Section 13Verify source

§ 14Section 14Offence

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A person who contravenes section 12 or 13 is liable to the penalties set out in section 188 of the Professional Code.

14. A person who contravenes section 12 or 13 is liable, for each offence, to the penalties provided in section 188 of the Professional Code (chapter C-26). 2012, c. 11, s. 14.

Section 14Verify source

§ 15Section 15Amendment

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This section states that an amendment has been integrated into c. A-33.2, s. 15.6.

15. (Amendment integrated into c. A-33.2, s. 15.6). 2012, c. 11, s. 15.

Section 15Verify source

§ 16Section 16Amendment

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16. (Amendment integrated into c. B-1, s. 141). 2012, c. 11, s. 16.

Section 16Verify source

§ 17Section 17Amendment

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17. (Amendment integrated into c. C-19, s. 468.51). 2012, c. 11, s. 17.

Section 17Verify source

§ 18Section 18Amendment

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This section states that the amendment was integrated into c. C-26, s. 31.

18. (Amendment integrated into c. C-26, s. 31). 2012, c. 11, s. 18.

Section 18Verify source

§ 19Section 19Amendment

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19. (Amendment integrated into c. C-26, s. 32). 2012, c. 11, s. 19.

Section 19Verify source

§ 20Section 20Amendment

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20. (Amendment integrated into c. C-26, s. 36). 2012, c. 11, s. 20.

Section 20Verify source

§ 21Section 21Amendment

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This section states that an amendment was integrated into c. C-26, s. 37, and gives a citation to 2012, c. 11, s. 21.

21. (Amendment integrated into c. C-26, s. 37). 2012, c. 11, s. 21.

Section 21Verify source

§ 22Section 22Amendment

Source excerpt

This section notes that the amendment was integrated into c. C-26, s. 182.1, and cites 2012, c. 11, s. 22.

22. (Amendment integrated into c. C-26, s. 182.1). 2012, c. 11, s. 22.

Section 22Verify source

§ 23Section 23Amendment

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This section notes that an amendment was integrated into c. C-26, s. 182.2.

23. (Amendment integrated into c. C-26, s. 182.2). 2012, c. 11, s. 23.

Section 23Verify source

§ 24Section 24Provision

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24. (Omitted). 2012, c. 11, s. 24.

Section 24Verify source

§ 25Section 25Amendment

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This section notes that an amendment has been integrated into c. C-26, Schedule I.

25. (Amendment integrated into c. C-26, Schedule I). 2012, c. 11, s. 25.

Section 25Verify source

§ 26Section 26Amendment

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This section states that the amendment has been integrated into c. C-27.1, section 620.

26. (Amendment integrated into c. C-27.1, a. 620). 2012, c. 11, s. 26.

Section 26Verify source

§ 27Section 27Amendment

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27. (Amendment integrated into c. C-60.1, s. 10). 2012, c. 11, s. 27.

Section 27Verify source

§ 28Section 28Provision

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28. (Omitted). 2012, c. 11, s. 28.

Section 28Verify source

§ 29Section 29Amendment

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29. (Amendment integrated into c. N-3, s. 16). 2012, c. 11, s. 29.

Section 29Verify source

§ 30Section 30Provision

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30. (Omitted). 2012, c. 11, s. 30.

Section 30Verify source

§ 31Section 31Provision

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31. (Omitted). 2012, c. 11, s. 31.

Section 31Verify source

§ 32Section 32Provision

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32. (Omitted). 2012, c. 11, s. 32.

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§ 33Section 33Amendment

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33. Wherever they appear in the following provisions, “chartered accountant” and “chartered accountants” are replaced respectively by “chartered professional accountant” and “chartered professional accountants”: (1) (amendment integrated into c. C-19, s. 573.3.0.2); (2) (amendment integrated into c. C-27.1, a. 938.0.2); (3) (amendment integrated into c. C-37.01, s. 112.2); (4) (amendment integrated into c. C-37.02, s. 105.2); (5) (amendment integrated into c. F-3.1.1, s. 64); (6) (amendment integrated into c. S-30.01, s. 101); (7) (amendment integrated into c. V-6.1, ss. 204, 358); (8) (amendment integrated into c. C-19, r. 2, heading of Chap. 2 and s. 3); (9) (amendment integrated into c. C-61.1, r. 5, s. 65). Wherever it appears in the following provisions, “chartered accountant” is replaced by “chartered professional accountant auditor”: (1) (amendment integrated into c. M-13.1, s. 181); (2) (amendment integrated into c. H-4.1, r. 6, Sch. 4, s. 2.3); (3) (amendment integrated into c. M-13.1, r. 1, ss. 63, 68); (4) (omitted). 2012, c. 11, s. 33.

Section 33Verify source

§ 34Section 34Amendment

Source excerpt

This section deems listed regulations to have been adopted by the board of directors and updates their terminology.

34. The following regulations are deemed to have been adopted by the board of directors of the Ordre des comptables professionnels agréés du Québec and are amended by replacing, wherever they appear and with the necessary modifications, “Ordre professionnel des comptables généraux accrédités du Québec” and “Ordre professionnel des comptables en management accrédités du Québec” by “Ordre professionnel des comptables professionnels agréés du Québec”, “Ordre des comptables agréés du Québec” and “Ordre des comptables en management accrédités du Québec” by “Ordre des comptables professionnels agréés du Québec”, “chartered accountant” and “certified management accountant” by “chartered professional accountant”, and “chartered accountants” and “certified management accountants” by “chartered professional accountants”: (1) the Regulation respecting legal authorizations to practise as a certified management accountant outside Québec that give access to the permit issued by the Ordre professionnel des comptables en management accrédités du Québec (chapter C-26, r. 27), subject to section 39; (2) the Règlement sur la formation continue obligatoire des comptables en management accrédités du Québec (chapter C-26, r. 35), subject to section 40; (3) the Regulation respecting compulsory continuing education for Québec certified management accountants who hold a public accountancy permit (chapter C-26, r. 36), subject to section 41; (4) the Règlement sur la tenue des dossiers et des cabinets de consultation et sur la cessation d’exercice d’un membre de l’Ordre des comptables en management accrédités du Québec (chapter C-26, r. 43); (5) the Règlement sur les affaires du Conseil d’administration et les assemblées générales de l’Ordre professionnel des comptables généraux accrédités du Québec (chapter C-26, r. 45); (6) the Regulation respecting the refresher training periods and the refresher courses of the Ordre professionnel des comptables généraux accrédités du Québec (chapter C-26, r. 64); (7) the Code of ethics of chartered accountants (chapter C-48, r. 4), subject to section 42; (8) the Regulation respecting the professional inspection committee of the Ordre des comptables agréés du Québec (chapter C-48, r. 5); (9) the Regulation respecting trust accounting by chartered accountants and the indemnity fund of the Ordre des comptables agréés du Québec (chapter C-48, r. 7); (10) the Regulation respecting the practice of the chartered accountancy profession within a partnership or a joint-stock company (chapter C-48, r. 12), subject to section 43; and (11) the Regulation respecting the conciliation and arbitration procedure for the accounts of members of the Ordre des comptables agréés du Québec (chapter C-48, r. 17). 2012, c. 11, s. 34.

Section 34Verify source

§ 35Section 35Provision

Source excerpt

Several listed permit-related regulations are treated as adopted by the board and continue in force until 16 May 2014, unless the board replaces them earlier or the Government sets a later date.

35. The following regulations are deemed to have been adopted by the board of directors of the Ordre des comptables professionnels agréés du Québec and remain in force, unless they are replaced before then by the board, until 16 May 2014 or any other later date determined by the Government: (1) the Regulation respecting terms and conditions for permits to be issued by the Ordre professionnel des comptables en management accrédités du Québec (chapter C-26, r. 33); (2) the Regulation respecting the standards for equivalence of diplomas for the issue of a permit of the Ordre professionnel des comptables en management accrédités du Québec (chapter C-26, r. 38); (3) the Regulation respecting the standards for equivalence of training for the issue of a permit of the Ordre professionnel des comptables en management accrédités du Québec (chapter C-26, r. 39); (4) the Regulation respecting the public accountancy permit of the Ordre des comptables en management accrédités du Québec (chapter C-26, r. 40); (5) the Règlement sur les conditions et modalités de délivrance des permis de l’Ordre professionnel des comptables généraux accrédités du Québec (chapter C-26, r. 51); (6) the Règlement sur la délivrance du permis de l’Ordre des comptables généraux accrédités du Québec pour donner effet à l’arrangement conclu par l’Ordre en vertu de l’Entente entre le Québec et la France en matière de reconnaissance mutuelle des qualifications professionnelles (chapter C-26, r. 52); (7) the Règlement sur les normes d’équivalence de diplôme aux fins de la délivrance d’un permis de l’Ordre professionnel des comptables généraux accrédités du Québec (chapter C-26, r. 59); (8) the Règlement sur les normes d’équivalence de formation aux fins de la délivrance d’un permis de l’Ordre professionnel des comptables généraux accrédités du Québec (chapter C-26, r. 60); (9) the Regulation respecting the public accountancy permit of the Ordre des comptables généraux accrédités du Québec (chapter C-26, r. 61); (10) the Regulation respecting the terms and conditions for the issue of a permit of the Ordre des comptables agréés du Québec (chapter C-48, r. 8); (11) the Règlement sur la délivrance d’un permis de l’Ordre des comptables agréés du Québec pour donner effet à l’arrangement conclu par l’Ordre en vertu de l’entente entre le Québec et la France en matière de reconnaissance mutuelle des qualifications professionnelles (chapter C-48, r. 9); (12) the Regulation respecting the standards for equivalence of diplomas for the issue of a permit by the Ordre des comptables agréés du Québec (chapter C-48, r. 15); and (13) the Regulation respecting the standards for equivalence of training for the issue of a permit of the Ordre des comptables agréés du Québec (chapter C-48, r. 16). 2012, c. 11, s. 35.

Section 35Verify source

§ 36Section 36Repeal

Source excerpt

This section deems three listed regulations to have been adopted by the board of directors of the Ordre des comptables professionnels agréés du Québec, repeals two of them from 1 April 2013, and amends the third by replacing certain organizational and professional titles.

36. The following regulations are deemed to have been adopted by the board of directors of the Ordre des comptables professionnels agréés du Québec: (1) the Regulation respecting the professional liability insurance of certified management accountants of Québec (chapter C-26, r. 26); (2) the Regulation respecting professional liability insurance for certified general accountants (chapter C-26, r. 46); and (3) the Règlement sur l’assurance de la responsabilité professionnelle des membres de l’Ordre des comptables agréés du Québec (chapter C-48, r. 2). From 1 April 2013, the regulations mentioned in subparagraphs 1 and 2 of the first paragraph are repealed and the regulation mentioned in subparagraph 3 of that paragraph is amended by replacing “Ordre des comptables agréés du Québec” and “Ordre des comptables agréés”, wherever they appear, by “Ordre des comptables professionnels agréés du Québec” and “chartered accountants” by “chartered professional accountants”. 2012, c. 11, s. 36.

Section 36Verify source

§ 37Section 37Provision

Source excerpt

Sections 1.25, 1.28 and 1.29 of the cited regulation continue to apply.

37. Sections 1.25, 1.28 and 1.29 of the Regulation respecting the diplomas issued by designated educational institutions which give access to permits or specialist’s certificates of professional orders (chapter C-26, r. 2) continue to apply. 2012, c. 11, s. 37.

Section 37Verify source

§ 38Section 38Amendment

Source excerpt

This section makes the cited regulation applicable to the Ordre des comptables professionnels agréés du Québec and updates certain wording in that regulation.

38. The Regulation respecting the Committee on training of chartered accountants (chapter C-48, r. 6) becomes applicable to the Ordre des comptables professionnels agréés du Québec and is amended by replacing “Ordre professionnel des comptables agréés du Québec”, “chartered accountant” and “chartered accountants” respectively, wherever they appear, by “Ordre professionnel des comptables professionnels agréés du Québec”, “chartered professional accountant” and “chartered professional accountants”. 2012, c. 11, s. 38.

Section 38Verify source

§ 39Section 39Amendment

Source excerpt

This section amends a regulation and says it stays in force unless replaced by the board of directors before the stated date or a later date set by the Government.

39. The Regulation respecting legal authorizations to practise as a certified management accountant outside Québec that give access to the permit issued by the Ordre professionnel des comptables en management accrédités du Québec (chapter C-26, r. 27), which becomes a regulation of the Ordre des comptables professionnels agréés du Québec under paragraph 1 of section 34, is amended (1) (amendment integrated into c. C-48.1, r. 5, title); (2) (amendment integrated into c. C-48.1, r. 5, s. 1); (3) (amendment integrated into c. C-48.1, r. 5, s. 2); (4) (amendment integrated into c. C-48.1, r. 5, s. 2). This regulation remains in force, unless it is replaced before then by the board of directors of the Ordre des comptables professionnels agréés du Québec, until 16 May 2014 or any other later date determined by the Government. 2012, c. 11, s. 39.

Section 39Verify source

§ 40Section 40Amendment

Source excerpt

This section amends the named Quebec continuing-education regulation for accredited management accountants.

40. The Règlement sur la formation continue obligatoire des comptables en management accrédités du Québec (chapter C-26, r. 35), which becomes a regulation of the Ordre des comptables professionnels agréés du Québec under paragraph 2 of section 34, is amended (1) (amendment integrated into c. C-48.1, r. 17, s. 2, French only); (2) (amendment integrated into c. C-48.1, r. 17, s. 3, French only). 2012, c. 11, s. 40.

Section 40Verify source

§ 41Section 41Amendment

Source excerpt

This section amends a regulation on compulsory continuing education for Québec certified management accountants who hold a public accountancy permit.

41. The Regulation respecting compulsory continuing education for Québec certified management accountants who hold a public accountancy permit (chapter C-26, r. 36), which becomes a regulation of the Ordre des comptables professionnels agréés du Québec under paragraph 3 of section 34, is amended (1) (amendment integrated into c. C-48.1, r. 18, s. 2); (2) (amendment integrated into c. C-48.1, r. 18, s. 16). 2012, c. 11, s. 41.

Section 41Verify source

§ 42Section 42Amendment

Source excerpt

This section amends the ethics code and limits two transitional rules to specified accountants and dates.

42. The Code of ethics of chartered accountants (chapter C-48, r. 4), which becomes the Code of ethics of chartered professional accountants (chapter C-48.1, r. 6) under paragraph 7 of section 34, is amended (1) (amendment integrated into c. C-48.1, r. 6, ss. 1-3, 11, 15); (2) (amendment integrated into c. C-48.1, r. 6, s. 1); (3) (amendment integrated into c. C-48.1, r. 6, s. 19.0.1); (4) (amendment integrated into c. C-48.1, r. 6, s. 22); (5) (amendment integrated into c. C-48.1, r. 6, s. 24); (6) (amendment integrated into c. C-48.1, r. 6, s. 72); (7) (amendment integrated into c. C-48.1, r. 6, s. 74). Section 19.0.1 enacted by subparagraph 3 of the first paragraph applies only to (1) the members of the Ordre des comptables en management accrédités du Québec who become members of the Ordre des comptables professionnels agréés du Québec under section 56; and (2) the persons who, after 16 May 2012, are entered on the roll of the Ordre des comptables professionnels agréés du Québec after having obtained their permit under a regulation made by the board of directors of the Ordre des comptables en management accrédités du Québec in accordance with paragraph c of section 93 or paragraph q of section 94 of the Professional Code (chapter C-26), or section 1.25 of the Regulation respecting the diplomas issued by designated educational institutions which give access to permits or specialist’s certificates of professional orders (chapter C-26, r. 2) and, if applicable, paragraph i of section 94 of that Code, as they read on 15 May 2012. Sections 59.1 to 59.4 of the Code of ethics of chartered professional accountants apply to the members of the Ordre des comptables généraux accrédités du Québec or of the Ordre des comptables en management accrédités du Québec who become members of the Ordre des comptables professionnels agréés du Québec under section 56 only from 16 May 2013. 2012, c. 11, s. 42.

Section 42Verify source

§ 43Section 43Amendment

Source excerpt

This section amends the cited regulation on chartered accountancy practice in partnerships or joint-stock companies.

43. The Regulation respecting the practice of the chartered accountancy profession within a partnership or a joint-stock company (chapter C-48, r. 12), which becomes a regulation of the Ordre des comptables professionnels agréés du Québec under paragraph 10 of section 34 of this Act, is amended (1) (amendment integrated into c. C-48.1, r. 16, s. 1); (2) (amendment integrated into c. C-48.1, r. 16, s. 1); (3) (amendment integrated into c. C-48.1, r. 16, s. 1); (4) (amendment integrated into c. C-48.1, r. 16, s. 1); (5) (amendment integrated into c. C-48.1, r. 16, s. 1); (6) (amendment integrated into c. C-48.1, r. 16, s. 1); (7) (amendment integrated into c. C-48.1, r. 16, s. 1); (8) (amendment integrated into c. C-48.1, r. 16, s. 2); (9) (amendment integrated into c. C-48.1, r. 16, s. 17). 2012, c. 11, s. 43.

Section 43Verify source

§ 44Section 44Provision

Source excerpt

This section sets the composition of the Ordre des comptables professionnels agréés du Québec’s board of directors and the way its president, vice-presidents, and other directors are selected.

44. From 16 May 2012, the board of directors of the Ordre des comptables professionnels agréés du Québec is composed of the following persons, for the following terms: (1) a president, elected by secret ballot by the directors elected under subparagraphs 2 to 4, from among their own number; the president is deemed to be elected in the manner determined in subparagraph b of the first paragraph of section 64 of the Professional Code (chapter C-26), for a term ending in 2014, on the date the president elected in 2014 takes office, as set by the regulation made under paragraph b of section 93 of the Code; (2) six directors chosen from among the members of the board of directors of the Ordre des comptables agréés du Québec through an election by secret ballot held among the members of the board in office on 15 May 2012, for a term ending in 2014 for two of them, in 2015 for two of them and in 2016 for two of them; (3) three directors chosen from among the members of the board of directors of the Ordre des comptables généraux accrédités du Québec through an election by secret ballot held among the members of the board in office on 15 May 2012, for a term ending in 2014 for one of them, in 2015 for one of them and in 2016 for one of them; (4) three directors chosen from among the members of the board of directors of the Ordre des comptables en management accrédités du Québec through an election by secret ballot held among the members of the board in office on 15 May 2012, for a term ending in 2014 for one of them, in 2015 for one of them and in 2016 for one of them; (5) four directors appointed by the Office des professions du Québec in accordance with section 78 of the Professional Code. The terms as director that expire in 2014, in 2015 and in 2016 end on the date the directors elected in 2014, in 2015 and in 2016, respectively, take office, as set by the regulation made under paragraph b of section 93 of the Professional Code. Two vice-presidents are chosen through an election by secret ballot held among the directors elected under subparagraphs 2 to 4 of the first paragraph; they are chosen from among all the directors elected under those subparagraphs, except those elected under the subparagraph from which the president-elect was drawn in accordance with subparagraph 1 of the first paragraph; moreover, the directors elected as vice-presidents may not be drawn from the directors elected under the same subparagraph, so that each of the three professional orders of accountants that exist on 15 May 2012 is represented in the positions of president and vice-president; their term ends in 2014, on the date the president elect takes office in 2014, as set by the regulation made under paragraph b of section 93 of the Professional Code. The directors referred to in subparagraphs 2 to 4 of the first paragraph are deemed to be elected directors. 2012, c. 11, s. 44.

Section 44Verify source

§ 45Section 45Provision

Source excerpt

The secretary in office on 15 May 2012 becomes the secretary of the new professional order until replaced by the board of directors.

45. The secretary of the Ordre des comptables agréés du Québec in office on 15 May 2012 becomes the secretary of the Ordre des comptables professionnels agréés du Québec until replaced by the board of directors. 2012, c. 11, s. 45.

Section 45Verify source

§ 46Section 46Provision

Source excerpt

Until a specified regulation comes into force, the Order’s head office must be located in the territory of the Communauté métropolitaine de Montréal.

46. Until a regulation made by the board of directors of the Ordre des comptables professionnels agréés du Québec under paragraph f of section 93 of the Professional Code (chapter C-26) comes into force, the head office of the Order will be located in the territory of the Communauté métropolitaine de Montréal. 2012, c. 11, s. 46.

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§ 47Section 47Provision

Source excerpt

47. The Ordre des comptables professionnels agréés du Québec succeeds to the rights and obligations of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec and the Ordre des comptables en

Section 47Verify source

§ 48Section 48Provision

Source excerpt

48. The patrimonies of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec and the Ordre des comptables en management accrédités du Québec form a single patrimony that is the patrimony of the

Section 48Verify source

§ 49Section 49Provision

Source excerpt

49. The records, registers and documents held by the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec and the Ordre des comptables en management accrédités du Québec become those of the Ordre des comptables professionnels agréés du Québec. The rolls and directories of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec and the Ordre des comptables en management accrédités du Québec become the roll and the directory of the Ordre des comptables professionnels agréés du Québec. 2012, c. 11, s. 49.

Section 49Verify source

§ 50Section 50Provision

Source excerpt

Records from three accountants’ syndic offices are transferred to the syndic office of the Ordre des comptables professionnels agréés du Québec, and certain inquiry requests are assigned to the relevant ad hoc syndic.

50. The records held by the offices of the syndic of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec and the Ordre des comptables en management accrédités du Québec become records of the office of the syndic of the Ordre des comptables professionnels agréés du Québec. Requests for an inquiry submitted to the syndic ad hoc of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec in office on 15 May 2012 are assigned to that syndic ad hoc, who is deemed to have been appointed by the board of directors of the Ordre des comptables professionnels agréés du Québec. 2012, c. 11, s. 50.

Section 50Verify source

§ 51Section 51Repeal

Source excerpt

51. Agreements entered into under the Professional Code (chapter C-26) with any body by the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec are deemed to be entered into by the Ordre des comptables professionnels agréés du Québec. The Cooperation agreement between the Ordre des comptables agréés du Québec and the Canadian Public Accountability Board (chapter C-48, r. 11) entered into under section 22.1 of the Chartered Accountants Act (chapter C-48), as it read before the Act was repealed by section 31 of chapter 11 of the statutes of 2012, is deemed to have been entered into under section 9. 2012, c. 11, s. 51.

Section 51Verify source

§ 52Section 52Provision

Source excerpt

52. Matters pending before the disciplinary council of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec on 15 May 2012 are continued, heard and decided by the disciplinary council that had been seized of it or before which the matter was heard before 16 May 2012. The chair of the disciplinary council of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec and the Ordre des comptables en management accrédités du Québec, in office on 15 May 2012, acts as chair of the disciplinary council of the Ordre des comptables professionnels agréés du Québec in respect of new matters for the unexpired portion of his or her term and under the same conditions, until the chair is reappointed or replaced under section 117 of the Professional Code (chapter C-26). 2012, c. 11, s. 52.

Section 52Verify source

§ 53Section 53Provision

Source excerpt

53. Proceedings to which the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec is party are continued without continuance of suit by

Section 53Verify source

§ 54Section 54Provision

Source excerpt

Until the board of directors sets the annual assessment amount under section 85.1, the assessment is treated as equal to the amount due in the year chapter 11 of the Statutes of 2012 came into force.

54. As long as the board of directors of the Ordre des comptables professionnels agréés du Québec has not determined the amount of the annual assessment in accordance with section 85.1 of the Professional Code (chapter C-26), the amount of that assessment is deemed to be the same as the amount of the annual assessment due for the year during which chapter 11 of the statutes of 2012 comes into force and that assessment is subject to the same rules in respect of the manner and date of payment. 2012, c. 11, s. 54.

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§ 55Section 55Provision

Source excerpt

Some permit holders are treated as holders of a permit issued by the Ordre des comptables professionnels agréés du Québec.

55. A person holding a permit issued by the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec becomes the holder of a permit issued by the Ordre des comptables professionnels agréés du Québec. 2012, c. 11, s. 55.

Section 55Verify source

§ 56Section 56Provision

Source excerpt

A person already on one of three listed Quebec accounting rolls is also entered on the roll of the Ordre des comptables professionnels agréés du Québec.

56. A person who is entered on the roll of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec is entered on the roll of the Ordre des comptables professionnels agréés du Québec. 2012, c. 11, s. 56.

Section 56Verify source

§ 57Section 57Provision

Source excerpt

The board may issue chartered professional accountant’s permits to certain people who are authorized to practise outside Canada if they meet listed proof, equivalency, and testing conditions.

57. The board of directors of the Ordre des comptables professionnels agréés du Québec issues chartered professional accountant’s permits to persons who are authorized by law to practise the profession of chartered accountant outside Canada under a mutual recognition agreement entered into within the framework of the North American Free Trade Agreement or under an agreement entered into between the Ordre des comptables agréés du Québec and another body not governed by the former agreement, provided the agreement was entered into before 15 May 2012, and who (1) provide a certificate signed by the competent officer attesting that they are members in good standing of a corporation of chartered accountants of another country; (2) show that the level of the examinations and the conditions of admission in the foreign corporation are in conformity with the level of the examinations and the conditions of admission of the Ordre des comptables professionnels agréés du Québec; and (3) pass a test on federal and Québec tax legislation, Québec business law and ethics. This section ceases to apply on the date of coming into force of a regulation made by the board of directors of the Order under paragraph q of section 94 of the Professional Code (chapter C-26). 2012, c. 11, s. 57.

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§ 58Section 58Provision

Source excerpt

The board issues permits to qualifying candidates who complete a 24-month professional training period and meet the stated conditions.

58. The board of directors of the Ordre des comptables professionnels agréés du Québec issues chartered professional accountant’s permits to candidates for the practice of the profession who, from 16 May 2012, meet the conditions set out in section 1 of the Regulation respecting the terms and conditions for the issue of a permit of the Ordre des comptables agréés du Québec (chapter C-48.1, r. 10) but who, despite section 4 of that regulation, serve a professional training period of a duration of 24 months in order to develop their skills in the field of performance measurement and reporting and in at least two of the five following fields: (1) public accountancy; (2) taxation; (3) governance, strategy and risk management; (4) management decision-making; and (5) finance. This section ceases to apply on the date of coming into force of a regulation made by the board of directors of the Ordre des comptables professionnels agréés du Québec under paragraph i of section 94 of the Professional Code (chapter C-26). 2012, c. 11, s. 58.

Section 58Verify source

§ 59Section 59Repeal

Source excerpt

A qualifying member of the Ordre des comptables agréés du Québec on 15 May 2012 becomes the holder of a public accountancy permit if one of three stated conditions is met.

59. A person who, on 15 May 2012, is a member of the Ordre des comptables agréés du Québec becomes the holder of a public accountancy permit issued by the board of directors of the Ordre des comptables professionnels agréés du Québec if he or she meets one of the following conditions: (1) the person, in the five years preceding 16 May 2012, practised public accountancy within the meaning of section 19 of the Chartered Accountants Act (chapter C-48) as it read before the Act was repealed by section 31 of chapter 11 of the statutes of 2012, except the performance of compilation engagements not intended exclusively for internal management purposes; (2) the person did not practise public accountancy, except the performance of compilation engagements not intended exclusively for internal management purposes, in the five years preceding 16 May 2012, but meets the requirements of the Regulation concerning mandatory continuing education for Québec chartered accountants who practice public accountancy (chapter C-48, r. 14), as it read on 15 May 2012; or (3) the person did not practise public accountancy, except the performance of compilation engagements not intended exclusively for internal management purposes, in the five years preceding 16 May 2012, but, between 16 May 2012 and the coming into force of a regulation made by the board of directors of the Ordre des comptables professionnels agréés du Québec under the second paragraph of section 5, meets the standards for the issue and holding of a public accountancy permit established under sections 10 to 15 of the Regulation respecting the public accountancy permit of the Ordre des comptables généraux accrédités du Québec (chapter C-48.1, r. 26). 2012, c. 11, s. 59.

Section 59Verify source

§ 60Section 60Provision

Source excerpt

60. The board of directors of the Ordre des comptables professionnels agréés du Québec issues a public accountancy permit (1) to a member who obtained a permit under section 1 of the Regulation respecting the terms and conditions for the issue of a permit of the Ordre des comptables agréés du Québec (chapter C-48.1, r. 10), between 16 May 2012 and the coming into force of a regulation made by the board of directors of the Ordre des comptables professionnels agréés du Québec under the second paragraph of section 5; (2) to a member who obtained a chartered professional accountant’s permit under the Règlement sur la délivrance d’un permis de l’Ordre des comptables agréés du Québec pour donner effet à l’arrangement conclu par l’Ordre en vertu de l’entente entre le Québec et la France en matière de reconnaissance mutuelle des qualifications professionnelles (chapter C-48.1, r. 13), between 16 May 2012 and the coming into force of the regulation made by the board of directors of the Ordre des comptables professionnels agréés du Québec under paragraph c.2 of section 93 of the Professional Code (chapter C-26); (3) to a member who obtained a chartered professional accountant’s permit under the regulation mentioned in section 39 and who holds a legal authorization to practise public accountancy in another Canadian province or territory; and (4) to a member who obtained a chartered professional accountant’s permit under section 57 and who is authorized by law to practise public accountancy outside Canada under a mutual recognition agreement entered into within the framework of the North American Free Trade Agreement or under an agreement entered into between the board of directors of the Ordre des comptables agréés du Québec and another body not governed by the former agreement, provided the agreement was entered into before 15 May 2012. 2012, c. 11, s. 60.

Section 60Verify source

§ 61Section 61Provision

Source excerpt

Certain members holding a public accountancy permit on 15 May 2012 become holders of a public accountancy permit issued by the board of directors of the Ordre des comptables professionnels agréés du Québec.

61. A member of the Ordre des comptables généraux accrédités du Québec or of the Ordre des comptables en management accrédités du Québec who, on 15 May 2012, holds a public accountancy permit becomes the holder of a public accountancy permit issued by the board of directors of the Ordre des comptables professionnels agréés du Québec. 2012, c. 11, s. 61.

Section 61Verify source

§ 62Section 62Provision

Source excerpt

Certain listed persons must use specified professional accountant titles or the related initials until 16 May 2022.

62. The following persons must use the title “chartered professional accountant, chartered accountant”, “chartered professional accountant, certified general accountant” or “chartered professional accountant, certified management accountant”, as the case may be, or the initials that refer to those titles, until 16 May 2022: (1) a person who, on 15 May 2012, was entered on the roll of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec; (2) a person who held a permit issued by the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec on 15 May 2012 and was entered on the roll of the Ordre des comptables professionnels agréés du Québec after that date; (3) a person who, after 16 May 2012, was entered on the roll of the Ordre des comptables professionnels agréés du Québec after acquiring a permit under the regulation made in accordance with paragraph c or c.2 of section 93, paragraph q of section 94 or the first paragraph of section 184 of the Professional Code (chapter C-26) or, if applicable, with paragraph i of section 94 of that Code as it read on 15 May 2012. 2012, c. 11, s. 62.

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§ 63Section 63Provision

Source excerpt

If a person subject to section 62 must use the title “auditor”, the title must be placed immediately after “chartered professional accountant” or the initials for that title.

63. Persons who are subject to section 62 must, if they are required to use the title “auditor”, place that title immediately after the title “chartered professional accountant” or the initials that refer to that title. 2012, c. 11, s. 63.

Section 63Verify source

§ 64Section 64Provision

Source excerpt

A qualifying member may keep using more than one professional title until 16 May 2013, but must choose one title and notify the Secretary before then.

64. A member of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec who, on 15 May 2012, uses more than one title because the person belongs to more than one of the orders, may continue to use them in accordance with section 62 until 16 May 2013. The person must, before that date, choose one of those titles and inform the Secretary of the Ordre des comptables professionnels agréés du Québec of the choice. If the person fails to notify the Secretary, the person is deemed to have chosen the title he or she was authorized to use upon first being entered on the roll of one of the orders. 2012, c. 11, s. 64.

Section 64Verify source

§ 65Section 65Repeal

Source excerpt

65. A member of the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec who, on 28 March 2012, exercised the rights and privileges expressly granted under sections 28 and 29 of the Chartered Accountants Act (chapter C-48) as they read before they were repealed on 20 December 2007 by section 5 of the Act to amend the Professional Code and the Chartered Accountants Act in respect of public accountancy (2007, chapter 42), may obtain a public accountancy permit issued by the board of directors of the Ordre des comptables professionnels agréés du Québec. The holder of that permit must use the title “auditor” in accordance with section 7 or sections 62 and 63, as applicable, adding an explicit indication that the practice of public accountancy is limited to the field in which the permit holder is authorized to practise. A member of the Ordre des comptables généraux accrédités du Québec or the Ordre des comptables en management accrédités du Québec who, on 28 March 2012, performed review engagements within the meaning of the third paragraph of section 4, may also obtain a public accountancy permit issued by the board of directors of the Ordre des comptables professionnels agréés du Québec. The holder of that permit must use the title “auditor” in accordance with section 7 or sections 62 and 63, as applicable, adding an explicit indication that the practice of public accountancy is limited to review engagements. Sections 6 and 8 apply to the members referred to in the first and second paragraphs, with the necessary modifications. To avail themselves of the rights and privileges provided for in the first or second paragraph, members must be entered in the register established for that purpose by the Ordre des comptables professionnels agréés du Québec. The registration is valid for one year and may be renewed. These rights and privileges end as soon as a member is no longer entered in the register. Members who wish to avail themselves of the rights and privileges granted under the first or second paragraph must apply to the Ordre des comptables professionnels agréés du Québec no later than 16 May 2013. 2012, c. 11, s. 65.

Section 65Verify source

§ 66Section 66Provision

Source excerpt

The 2011-2012 fiscal year for the three named Quebec accounting orders ends on 15 May 2012.

66. Despite section 108 of the Professional Code (chapter C-26), the fiscal year 2011-2012 of each of the Ordre des comptables agréés du Québec, the Ordre des comptables généraux accrédités du Québec and the Ordre des comptables en management accrédités du Québec ends on 15 May 2012. 2012, c. 11, s. 66.

Section 66Verify source

§ 67Section 67Provision

Source excerpt

The Ordre must report to the Office after eight years, and the Minister must later report to the Government and include that report.

67. Eight years after 16 May 2012, the Ordre des comptables professionnels agréés du Québec must report to the Office des professions du Québec on the application of the provisions of this Act. The report must also include all the information required by the Office. The Minister must, within three months after the end of the eight years provided for in the first paragraph, report to the Government on the application of this Act by the Ordre des comptables professionnels agréés du Québec, and include the report produced under that paragraph. 2012, c. 11, s. 67.

Section 67Verify source

§ 68Section 68Provision

Source excerpt

The Government may make a regulation within 12 months after 16 May 2012 to prescribe transitional provisions that are compatible with the Act.

68. The Government may, by a regulation made within 12 months after 16 May 2012, prescribe any other transitional provision that is not incompatible with those provided in this Act to ensure its application. The regulation made under the first paragraph is not subject to the publication requirement set out in section 8 of the Regulations Act (chapter R-18.1) and, despite section 17 of that Act, comes into force on the date of its publication in the Gazette officielle du Québec or on any later date set in the regulation. The regulation may also apply, if it so provides, from a date not prior to 16 May 2012. 2012, c. 11, s. 68.

Section 68Verify source

§ 69Section 69Provision

Source excerpt

Section 69 is omitted.

69. (Omitted). 2012, c. 11, s. 69.

Section 69Verify source

Legislative relationships

12 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

2 instruments

Chapter IV of the Professional Code
Section 8
Chartered Accountants Act
Sections 51, 59, 65

G–M

1 instrument

Labour is responsible for administering this Act
Section Document

N–S

8 instruments

named Quebec continuing-education regulation
Section 40
Order under paragraph q of section 94 of the Professional Code
Section 57
Ordre des comptables professionnels agréés du Québec under paragraph 10 of section 34 of this Act
Section 43
Ordre des comptables professionnels agréés du Québec under paragraph c.2 of section 93 of the Professional Code
Section 60
Ordre des comptables professionnels agréés du Québec under paragraph f of section 93 of the Professional Code
Section 46
Ordre des comptables professionnels agréés du Québec under paragraph i of section 94 of the Professional Code
Section 58
Professional Code
Sections 5, 9, 14, 42, 44, 52, 54, 62, 66
Regulations Act
Section 68

T–Z

1 instrument

third by replacing certain organizational and professional titles. 36. The following regulations
Section 36

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Chartered Professional Accountants Act, 2012

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