Protection of the Public

Disciplinary Process

Making a Complaint Against a CA

Anyone may lodge a complaint with the NBICA regarding the conduct of a CA or CA student. This may involve competency issues or failure to comply with the ethical requirements of the Rules of Professional Conduct. Complaints must be submitted in writing and addressed to the Executive Director.

Complaints should contain a summary of all problems or issues. Supporting documentation may be submitted at the same time or at a later date. In the case of a complaint against a firm, the names of the CAs directly involved should be specified.

The Institute's Disciplinary Process has been extensively revised with the enactment of the Chartered Accountants Act 1998.

A number of new provisions were introduced, all of which are intended to enhance the accountability of CAs. For example, non-members of the Institute will now be appointed to sit on disciplinary panels. In addition, disciplinary proceedings will now be open to the public unless circumstances clearly dictate otherwise. The CA who is the subject of the complaint will have the onus of convincing the disciplinary panel that the proceedings should be held in private.
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The disciplinary process is structured as follows:

Scope
All members, former members, students, firms and professional corporations are subject to the Institute's disciploinary process. The process extends to:

1. an allegation of professional misconduct (re: an allegation that the standards of the profession have been violated);

2. an allegation that a member or student is incapacitated through physical or mental infirmity or excessive use of alcohol or drugs, and,

3. an allegation that a member or student, through a demonstrated lack of knowledge, skill or judgment, or disregard for the welfare of clients, is an unfit member.

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A Chairman and Vice-Chairman are appointed to the Complaints Enquiry Committee, the Discipline Tribunal as well as the Appeal Tribunal.

Crystallization of Complaints
Complaints Enquiry Committee
Discipline Tribunal
Appeal Tribunal
Practice Inspection
Lay Representative on Council

Crystallization of Complaints
All complaints must be in writing and sent to the Executive Director of the NBICA. He assures himself that the complaint falls within the definition of 'disciplinary matter' and that the complaint is sufficiently detailed. Then, the complaint is referred to the Chair of the Complaint Enquiry Committee (CEC) for investigation.
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Complaints Enquiry Committee
Three members are appointed to the Complaints Enquiry Committee ("CEC"), one member acting as panel chair, to investigate the complaint. Proceedings are informal. Evidence is not given under oath. Witnesses are not subject to cross-examination. However, all parties appearing before the CEC are entitled to be represented by legal counsel, and are given a fair opportunity to be heard by the CEC.

The CEC is authorized to:

• dismiss the complaint if the CEC concludes the complaint is frivolous or vexatious or is not supported by sufficient information so as to justify further action;

• administer an informal admonition (i.e., a reprimand);

• make a Determination and Recommendation which is, essentially, an agreement on a finding of facts and sanctions between the CEC and the member complained of;
  

• seek an order from the Discipline Tribunal for the interim suspension of the member complained of, or,

• refer the complaint to the Discipline Tribunal for a hearing.

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Discipline Tribunal
A hearing before a Discipline Tribunal ("DT") is formal. Evidence is given under oath, and parties are subject to cross-examination. The Institute is always represented by legal counsel. So, usually, is the member or student complained of. The DT will make findings of fact, will determine whether a member is guilty of professional misconduct and will impose sanctions. The DT may also be called upon to consider a request from the Complaints Enquiry Committee for the interim suspension of members, pending the disposition of a matter by the DT.

The members who sit on the DT will be entitled to be represented by legal cousel, as it is envisioned that the DT may be called upon to decide questions of law as well as questions of fact.
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Appeal Tribunal
A member may appeal, or cross-appeal, from a finding of fact or law by the Discipline Tribunal, from a determination by the Discipline Tribunal, or any sanction or order of the Discipline Tribunal.

The Institute may appeal, or cross-appeal, from a finding of fact or law by the Discipline Tribunal, from a determination by the Discipline Tribunal, or any sanction or order of the Discipline Tribunal.

An appeal is commenced by filing a Notice of Appeal with the Chair of the Appeal Tribunal and serving upon the other party.

The Appeal Tribunal ("AT") functions as the "court" of the last resort within the Institute with respect to disciplinary matters. The members who sit on the AT will be entitled to be represented by legal counsel, as it is envisioned that the AT will be called upon to decide questions of law as well as questions of fact. Any appeal from the AT will be to the Court of Queen's Bench of New Brunswick, as there is no appeal to Council on any grounds.
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Contacts
For further information or to discuss any complaint, please contact Jack Blackier, LL.B., FCA, NBICA Executive Director by telephone at (506) 634-1588, Fax (506) 634-1015 and e-mail jackblackier@nb.aibn.com
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Practice Inspection

Purpose
The inspection program is intended to ensure that CAs who carry on the practice of public accounting maintain an appropriate level of professional standards, technical as well as ethical. Primarily, the program is intended to be educational - helping practitioners, where necessary, to improve and maintain the required standards of public practice.

Procedures
The program involves a comprehensive and independent assessment by another CA of a sample of a member's current audit and review engagements files. New standards are not set during or after the practice review. Rather, the standards that all members are expected to maintain and demonstrate in their practice are those prescribed by the Canadian Institute of Chartered Accountants Handbook and the NBICA Member Handbook.

Remedial Actions
While the focus of the Practice Inspection program is educational, it must be recognized that fraud or gross violation of the standards of the profession which are discovered as a result of an inspection can, and have been, be treated as an official complaint against the member whose practice is the subject of an inspection.

Contact
For more information on the Practice Inspection program, please contact Jack Blackier, LL.B., FCA by telephone at 506-634-1588 or e-mail jackblackier@nb.aibn.com
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Lay Representation on Council
The Chartered Accountants' Act 1998 provides the authority for the Lieutenant-Governor in Council to appoint non-members of the Institute to its governing Council. Since 1988, there has always been one lay representative on Council. The lay representatives are regular members of Council, attend and participate in Council meetings, have full voting authority, and can be removed during his term of service only by the Government. John Bleumortier, a retired Manager of the Bank of Nova Scotia, is currently serving a three year term on Council.
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