Under the Professional Code, a Disciplinary council must be established within each professional order.
The Disciplinary council is seized of all complaints lodged against chartered professional accountants or former chartered professional accountants, who were members of the Order at the time of the alleged offences, by the syndic or any other person acting as a complainant, for violating the Professional Code, the Chartered Professional Accountants Act, the applicable code of ethics, or regulations thereunder.
The Disciplinary council is unique among the Order’s committees in three respects:
- In respect to sovereignty, since the decisions rendered by the council are executory and do not require Board approval;
- In respect to composition, since the Chair of the council is a lawyer appointed by the Quebec government;
- In respect to its procedures, since the council follows the rules set out in the Professional Code.