The Discipline Committee hears and decides:
- allegations of professional misconduct made by the Professional Conduct Committee
- applications for a preliminary suspension prior to a finding of professional misconduct
The Discipline Committee also reviews and approves settlement agreements.
The Discipline Committee is governed by the Chartered Professional Accountants of Ontario Act, 2017, the Statutory Powers Procedure Act, as well as the By-law of the CPA Ontario. Regulation 6-2 and the Rules of Practice and Procedure apply to how the hearing is held. Unless the Discipline Committee orders otherwise, hearings are open to the public.
How a discipline hearing works
All suspected concerns of professional misconduct first need to be submitted through the Complaints process.
At a discipline hearing, evidence is brought by each party: the Professional Conduct Committee and the member, student or firm. Each party then has the chance to make submissions. After considering the evidence and submissions, the Discipline Committee makes its decision.
If the Discipline Committee finds there was professional misconduct, it hears evidence and submissions as to the appropriate sanctions. CPA Ontario has published Sanction Guidelines, which may be considered by the Discipline Committee. The committee has the power to order a variety of sanctions, including:
- suspensions or revocation of membership or registration
- specific education
- further investigation
- practice restrictions
- newspaper publicity
If the Committee makes a finding of professional misconduct, it may order the member, student or firm to pay part of the costs of the investigation and prosecution.
The Discipline Committee completes 90 per cent of the allegations and settlements referred to it within an average of seven months.
Final decisions of the Discipline Committee may be appealed to the Appeal Committee.
The Discipline Committee also hears motions to reconsider its prior orders, including orders revoking membership or registration.
There are a number of preconditions to bringing a motion for reconsideration. Those conditions and the process for making a motion are found in Sections 24 to 37 in Regulation 6-2.For further information about making a motion, please email the Tribunals Office.