Any person who believes that a chartered professional accountant has violated the provisions of the Professional Code, the Chartered Professional Accountants Act, the applicable code of ethics, or an Order regulation can ask the syndic to conduct an inquiry.
A disciplinary complaint lodged against a chartered professional accountant or a former chartered professional accountant is received by the Secretary to the Disciplinary council. The complaint may be lodged by the syndic following an inquiry, at the request of the Board of directors of the Order, from information submitted by the Professional inspection committee or following a notice from the Review committee.
The parties involved are the syndic and the professional. The syndic is responsible for preparing the file and presenting the evidence before the Disciplinary council. The person who requested the inquiry is informed that the complaint has been lodged, and apprised of the date, time and place of the hearing.
A private complaint may also be lodged directly by a complainant. In this case, the complainant is responsible for preparing the file and presenting the evidence before the Disciplinary council. The complainant may be assisted by a lawyer. To legally refer the complaint to the Disciplinary council, the complainant must send the complaint to the Secretary to the Disciplinary council. A private complaint must be sworn and include the nature, time, place, and summary description of the offence.
To prepare and lodge a private complaint before the Disciplinary council, please refer to the complainant’s kit:
- What you should know before lodging a complaint [PDF]: complainant’s responsibilities, form and content of the complaint, disclosure of evidence, disclosure of exhibits, calling of the provisional roll, hearing, decision, and fees and costs
- Templates for you to fill out
Once the complaint is lodged, it cannot be withdrawn merely with the complainant’s consent; a decision from the Disciplinary council is required. The Roll of hearings of the Disciplinary council is public. If the professional is acquitted of every charge contained in the complaint and the complaint was excessive, frivolous or clearly unfounded, the private complainant may be ordered to pay the costs.