Types of recourse

There are three main types of recourse against a CPA:

  1. disciplinary remedies are lodged with the Disciplinary Council to sanction a CPA who has violated the laws and regulations governing the profession, in particular professional standards, the applicable code of ethics and the other regulations adopted by the Order; 
  2. remedies respecting professional fees to contest the amount of fees charged by the CPA for services rendered; 
  3. other legal remedies are conducted through the courts to obtain, among other things, financial compensation in cases where a CPA may have caused civil damages (civil remedy) or to sanction a CPA who has committed a penal or criminal act (criminal remedy). 

Only disciplinary remedies and remedies respecting fees are within the jurisdiction of the syndic.

Disciplinary remedies do not give rise to financial compensation or the passing of a sentence (such as imprisonment). 

The three types of recourse may be launched simultaneously, circumstances permitting. Given the legal requirement to take an oath of discretion, the syndic cannot testify before civil or criminal courts.