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Frequently asked questions – Conciliation of accounts and arbitration of accounts

Find the answers to your questions in our frequently asked questions (FAQs) below.  

CONCILIATION of accounts

The conciliation of accounts is a voluntary process. The Office of the syndic acts an intermediary to facilitate communication between the parties. It may not require the CPA to lower or cancel the fees in dispute or force the client to accept an agreement. 

Opening a conciliation of accounts file

What are the requirements for opening a conciliation file? 
  • The invoice must have been issued by a CPA or a firm led by CPAs;
  • The invoice may not be the subject of any legal recourse aimed at recovering the amount charged; 
  • The invoice must not have been paid. If it has been paid in whole or in part, the conciliation must be applied for within 45 days of receiving the invoice. 
    • For example, if the invoice was received on June 30 and paid on August 31, whereas the application for conciliation was filed on September 1, the application for conciliation will not be accepted.     
Who can apply for a conciliation of accounts?
Only clients of CPAs may apply for a conciliation of accounts.   
Are fees charged when you submit an application for conciliation of accounts or when you open a file?
No, fees are charged for the conciliation of accounts service. 

What are CPAs allowed to charge?

My CPA charged me $300 an hour! Is that normal?  
The fees charged must be fair and reasonable. They are not subject to any specific schedule or scale. Fees are set based on the following factors: 
  • the time required to provide the professional service; 
  • the complexity and importance of the service; 
  • the performance of unusual services or services requiring exceptional  competence or speed; 
  • the experience or expertise of the CPA;
  • the importance of the responsibility assumed.

Other factors, such as the structure of the firm and the range of services it offers, may also play a role in how the fees are set. 

Can CPAs charge fees for telephone conversations or meetings?
Nothing prohibits CPAs from charging fees for telephone conversations or meetings. 
Can CPAs charge fees for providing or transferring documents to another professional?
Reasonable fees may be charged for providing or transferring documents to another professional. 

The conciliation of accounts process

How much time does the process take after the file is opened?
Under the Regulation respecting the conciliation and arbitration procedure for the accounts of members of the Ordre des comptables professionnels agréés du Québec, if the conciliation does not lead to an agreement within 60 days from the date of receipt of the application for conciliation, the file is closed and a report is sent to the parties. However, this is not a compulsory time limit  
What are the steps in the conciliation process?
  • Each party fills out a questionnaire. 
    • The applicant must specify what they feel is a fair value for the work done by the CPA. 
  • A representative of the Office of the syndic, who acts as a conciliator, communicates by telephone or email with each party to see if an agreement can be reached.
  • The parties do not have to communicate directly with each other, but they are not prohibited from doing so.
  • The conciliation of accounts is a confidential process: Only the parties involved (client and CPA) and the staff members of the Office of the syndic are privy to the information.  

What is not covered by the conciliation of accounts process

Can the conciliation of accounts process require a CPA to finish work they have begun?
No. The application for conciliation could potentially break the bond of trust and end the relationship between the client and CPA. However, if there are diligence issues, a request for an inquiry may be submitted to the Bureau of the syndic. 
Does the conciliation process allow for the client to be compensated if their CPA has committed a professional fault or caused damage? 
No, the conciliation process does not allow for the client to be compensated if a CPA has committed a professional fault or caused damage. 
Does the conciliation of accounts process determine whether a CPA has behaved unprofessionally or unethically? 

Closing a conciliation of accounts file

When the conciliation of accounts process ends in an agreement, can the CPA then sue the client to recover the balance of the invoice? 
No. The agreement is final: It is a transaction within the meaning of the Civil Code of Quebec.  
What happens when an agreement cannot be reached?
If an agreement cannot be reached, the client may apply for an arbitration of the account within 20 days of receiving the report.  
If an agreement cannot be reached, can the CPA sue the client to recover the amount of the invoice?
Yes, once the 20-day period has expired.

To find out more about the conciliation of accounts, refer to the Regulation respecting the conciliation and arbitration procedure for the accounts of members of the Ordre des comptables professionnels agréés du Québec or email the Office of the syndic at conciliationhonoraires@cpaquebec.ca.  

Arbitration of accounts

To ensure that this process is independent, it is managed by the Records Department and not by the Office of the syndic. 

The arbitrator's role

Who will render the decision on my arbitration file? 
  • One or three arbitrators (if the amount in dispute is higher than $15,000).
  • The arbitrator, who does not work at the Order, is a CPA who has experience in all of the profession’s areas of expertise. 
What is the arbitrator’s role? 
In addition to issuing the arbitration award, the arbitrator hears any dispute relating to a CPA’s statement of account, receives documents submitted as evidence by the parties, and analyzes them. The arbitrator may act as an amiable compositeur before or during a hearing.   

Opening an arbitration of accounts file

Is it mandatory to go through the conciliation of accounts process before submitting an application for arbitration?
Yes, a statement of fees that has not been considered in a conciliation process may not be included in an arbitration process afterward. 
Who may apply for an arbitration of accounts? 
This recourse is reserved for clients of CPAs. 
Can I withdraw my application for arbitration? 
No, unless you have obtained authorization from the CPA.  
Can I submit an application for arbitration even after the 20-day period stipulated in the regulation? 
Yes. However, you will need to provide reasons for submitting your application after the prescribed period of time. The chair of the Council for the arbitration of accounts will decide whether your application is accepted.  
Can I submit an application for arbitration that has not been signed by a commissioner for oaths? 
No, this signature is mandatory. If you have difficulty finding a commissioner for oaths, we suggest that you visit the Justice Québec website. A notary or a lawyer can also administer oaths for you.  

Conciliation of accounts vs arbitration of accounts 

Does the arbitrator consider the discussions that took place during the conciliation of accounts? 
Arbitrators are not required to consider these discussions. The Council for the arbitration of accounts is not bound by the conciliation report prepared by the Office of the syndic’s representative.
Will the person from the Office of the syndic who acted as intermediary during the conciliation of accounts be present in the arbitration process? 
No, since these are two separate processes and the Office of the syndic does not participate in the arbitration process.  
Can the Council for the arbitration of accounts decide on applications regarding disciplinary issues, claims for damages and other disputes? 
No, only applications involving a dispute regarding a CPA’s statement of fees may be referred to the Council for arbitration.  

Agreement between the parties

If the parties come to an agreement between them, what are the next steps? 
  • If the file has not yet been referred to the Council for arbitration, the agreement is recorded in writing and entered in the file with a view to closing it. 
  • If the file has been referred to the Council for arbitration, the agreement will be recorded in an arbitration award and sent to the parties in view of closing the file.  

Documents forwarded in connection with an arbitration hearing

Are the documents sent to the Office of the syndic in connection with the conciliation automatically forwarded to the Council for arbitration?
No. Given that these two processes are separate and that the conciliation process is confidential, the client and the CPA must provide written authorization if they wish for the conciliation file to be forwarded to the arbitrator and the opposing party.
If I do not authorize the forwarding of the conciliation file, what will happen?
The Council for arbitration and the opposing party will receive only those documents that have been forwarded with the party’s authorization. Furthermore, if the parties deem it necessary, they may forward any documents not included in the conciliation file prior to the hearing.  
Are the hearing documents that are sent to the Records Department automatically forwarded to the opposing party? 
Yes, all documents sent to the Records Department are included in the arbitration file and shared with the other party and the arbitrator so that everyone has the same documents on hand during the hearing. 
What is the deadline for submitting documents that I intend to use during the hearing? 
Two weeks before the hearing, a secure link to the Records Department’s electronic file is sent to the parties so that they can upload all desired documents to it. Although it is possible to file documents the same day of the hearing, if a party does so, the arbitrator may find it justified to grant a request to postpone the hearing if he or she deems it necessary.  
Can the Council for arbitration require that documents be submitted to it? 
Yes, the Council for arbitration may demand that parties submit to it a statement of their claims along with all files, documents or information it considers necessary to decide the dispute.  

The arbitration hearing

Is it possible for the Council for arbitration to hold a meeting in the presence of the parties before holding a hearing? 
Yes, a management conference may be requested by the Council for arbitration or by a party. A number of issues may be considered during this meeting, such as the number of witnesses that each party will present, the estimated length of their testimonial, the period of time scheduled for the hearing, the submissions that the parties intend to file in support of their claims, the hearing date, etc. 
How does an arbitration hearing usually proceed?
  • Pre-hearing applications (e.g. application for postponement of the hearing) will be heard first before considering the merits of the application for arbitration.
  • The Council for arbitration will then hear the claimant’s (the client’s) evidence before hearing the respondent’s (the CPA’s) evidence. At the evidence stage, the parties may make their representations, submit documents, present witnesses and cross-examine the opposing party’s witnesses. The parties will conclude their respective applications by presenting their oral submissions. 
Are the arbitration hearings recorded? 
  • The arbitration hearings are recorded by the Records Department solely for the purpose of keeping a record of the proceedings. Nevertheless, the parties may obtain an audio recording. It should be noted that the recorded hearing is kept for up to 30 days from the date on which the file is closed. 
  • The parties may also hire, at their expense, a stenographer to record the hearing. 
I am one of the parties in the case; am I required to attend the hearing?
  • Yes, your presence is required to make your representations and file any document in support of your claims. 
  • If one of the parties is absent, without valid a reason, the Council for arbitration may proceed in its absence and render an arbitration award afterward. 
Can a lawyer assist me in the arbitration process? 
Each party may be assisted by a lawyer.
Can someone accompany me during the hearing? 
Given that the hearing is confidential, the parties may not be accompanied by a person other than a lawyer, unless the Council for arbitration authorizes it.   
Can I have my witnesses testify at a hearing before the Council for arbitration? 
Yes. However, each party, and not the Records Department, is responsible for convening its witnesses to appear before the Council for arbitration on the scheduled date of the hearing. 
Can I apply to have the hearing postponed? 
  • Yes. However, the Council for arbitration has the power to accept or reject the application for postponement based on the submitted reasons.
  • The application for postponement must be sent by email to the Records Department as soon as possible. 

Arbitration award and potential costs 

How long does it take to receive the arbitration award from the Council for arbitration?
What are the potential conclusions of an arbitration award?
The Council for arbitration can maintain or decrease the amount of the account in dispute and/or determine whether a party is entitled to be reimbursed or receive a payment. 
Will the Council for arbitration charge me fees?
There is no charge to submit an application for arbitration. However, a party may be required to pay up to 15% of the amount in dispute in the arbitration for expenses incurred by the Order to hold it (e.g. renting a room for the hearing). Furthermore, the Council for arbitration may, based on certain criteria, add interest and an indemnity. 
Can the arbitration award be appealed?
No. The arbitration award is final and binding.  
Can the Council for arbitration or the Records Department advise the parties or intervene after an arbitration award has been issued?
No, the Council for arbitration and the Records Department may not advise the parties in any way whatsoever or intervene with a party that does not comply with the award. The parties are responsible for consulting a lawyer as needed. 

For more information about the arbitration of accounts, please consult the Regulation respecting the conciliation and arbitration procedure for the accounts of members of the Ordre des comptables professionnels agréés du Québec and contact the Records Department of the Order by email at greffes@cpaquebec.ca or by telephone at 514 288-3256, extension 2617, or toll free at 1 800 363-4688. 

 

 

 

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