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THE CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF ONTARIO (CGA ONTARIO) BYLAW OF 2016 

The CGA Ontario Bylaw of 2016 amends:

  • Bylaw 3 (Governance) to dispense with the need to elect Directors to the Board at the Annual Meeting of Members in 2016, and so permit the current Directors to constitute the Board until the date legislation merging the legacy accounting bodies in Ontario comes into force;
  • Bylaw 3 (Governance) to clarify qualification requirements of elected Directors;
  • Bylaw 3 (Governance) and Bylaw 5 (Meetings of the Members) to reassign duties relating to the election process from the CEO to the Secretary of the Board;
  • Bylaw 3 (Governance) to minimize the administrative burden of holding meetings during periods of no activity.  The amendment provides that the Board must meet at “least one (1) time in each financial year of CGA Ontario”, a change from four; 
  • Bylaw 3 (Governance) to clarify that the existing Board may fill a vacancy in the Board when the vacancy relates to a Director who is continuing (outside of the election process);
  • Bylaw 3 (Governance), Bylaw 7 (Standards of the Profession) and Bylaw 8 (Custodianship and Capacity) to align the provisions surrounding resignation, removal of Directors, elected Officers, Committees of the Board and Other Committees, with those of CPA Ontario.  The changes harmonize the committee structures and permit CGA Ontario and CPA Ontario to complete cross-appointments of all committees, thereby resolving significant procedural inefficiencies including but not limited to: the ability of committees to sit in panels; different standards for Reviewer of Complaints; procedures for interim or emergency suspensions; procedural rules for hearings; rules surrounding the publication of decisions, and responsibility for the administrative functions of tribunals;
  • Bylaw 4 (Membership) to create identical categories of membership across all three legacy bodies, harmonize the dues process and enable centralized decision making by the Registrar over membership changes, with a right of appeal to the Membership Committee;
  • Bylaw 4 (Membership) to allow every Member who is permitted in Ontario or in another province or territory to use the initials “FCPA” or “F.C.P.A.” or the title “Fellow” in combination with the designation Chartered Professional Accountant, to use in Ontario the initials “FCGA” or “F.C.G.A” or the title “Fellow” in combination with the designation “Certified General Accountant”, and to clarify that those Members shall not be permitted to refer to themselves as a Fellow of CGA Ontario and will not be issued a certificate bearing the title “Fellow”; and
  • Bylaw 6 (Students) to enable centralized decision making by the Registrar over student registration changes, with a right of appeal to the Membership Committee.

The CGA Ontario Bylaw of 2016 was made by the Board of Directors on April 18, 2016,  and on June 17, 2016,  pursuant to its statutory authority. The amendments took effect on April 18, 2016 and on June 17, 2016,  and were approved by the Members at the Annual Meeting of CGA Ontario on September 22, 2016.

CGA ONTARIO BYLAW OF 2016