Reporting the conduct of a CPA
Do you believe that a CPA has breached his or her ethical obligations? Did the CPA violate legislation or professional regulations he or she must adhere to?
First, you can try to better understand the situation by contacting the CPA to obtain more information.
However, if you believe the CPA’s conduct should be reported, you can ask the syndic to conduct an inquiry.
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The syndic performs his or her duties independently of the Order. To protect the public, the syndic inquires into derogatory acts committed by CPAs and, where appropriate, he or she will lodge a complaint before the Disciplinary council.
The syndic's role and powers are defined in the Professional Code, the statute that governs all professional orders in Quebec.
When to ask the syndic for an inquiry
You suspect that:
- a CPA’s conduct, or lack of integrity or diligence has resulted in the CPA’s failure to fulfill his or her obligations;
- a CPA has violated the Professional Code, the CPA Act, the Code of ethics of CPAs or other regulations he or she must adhere to.
These acts may have been committed by:
- a chartered professional accountant (CPA);
- a former member of the Order who was a member at the time of the offence;
- a professional who never obtained the CPA designation but was a member of a legacy accounting organization in Quebec (CA, CGA, CMA);
- a person under a CPA’s supervision or a person involved in the practice of the CPA's profession.
In addition, a member who does not hold a public accountancy permit is prohibited from:
- using the CPA auditor designation;
- signing a review engagement report or an independent auditor’s report.
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By submitting allegations against a CPA to the syndic, you are requesting an inquiry.
Regarding this matter, please read the information document on the inquiry process prepared by the Conseil interprofessionnel du Québec (available in French only).
How to request an inquiry
To submit a request for an inquiry, please fill out the form below. The information provided will help the syndic review your file.
For your request to be processed, you must include the following:
- a detailed description of the alleged facts and acts;
- an accurate chronology of events;
- any document concerning the facts and acts related to your request (letters, emails, transcripts of telephone conversations, personal notes, etc.);
- the name and contact information of any person who can corroborate your claims, if any.
How your request is processed
Requests for an inquiry are forwarded directly to the Office of the syndic.
Your request will be evaluated to determine whether it is admissible, i.e. whether the facts that you described are actual breaches of legislation or regulations that CPAs must adhere to. If this is the case, the syndic assigns the request to an assistant syndic, who will launch an inquiry and inform you periodically on the progress of your file.
If you have any questions about a request for an inquiry, please contact the Office of the syndic by email at email@example.com, or by phone at 514 288.3256  or toll-free at 1 800 363.4688.