The Disciplinary council is established under section 116 of the Professional Code. It is seized of all complaints lodged against Quebec chartered professional accountants for violating the Professional Code, the Chartered Professional Accountants Act, the Code of ethics of chartered professional accountants and the regulations thereunder, or against any person who has committed such offences as a member of the Order. Any revision to the terms of reference of the Disciplinary council is the responsibility of the National Assembly, since it requires an amendment to the Professional Code.
The Disciplinary council is a statutory standing committee established under the Professional Code. Its terms of reference, responsibilities, role, authority and decisions are governed by sections 116 and following of the Professional Code. The Disciplinary council’s powers as a quasi-judicial and independent tribunal are set out in the Professional Code. In this capacity, it decides on the guilt of a professional or ex-professional and, where applicable, imposes a penalty.