Hearings and Appeals
Throughout their professional careers, CPAs in Ontario are subject to ongoing regulation and oversight to protect the public interest. CPA Ontario maintains public trust by treating all conduct, competence, good character, and capacity complaints and concerns seriously, investigating with diligence and, when warranted, conducting hearings.Search our databases of hearings and appeals, including for legacy designations, and learn more about the Adjudicative Tribunals that conduct those hearings and appeals.
When the Professional Conduct Committee makes an allegation of professional misconduct or the Registrar has a concern that a member may be incapacitated or an applicant not of good character, a formal hearing is held in front of a tribunal of the Discipline Committee.
Hearings are conducted in accordance with the provisions of the Statutory Powers Procedure Act and the By-law and are open to the public unless an application is granted that they be held in camera. Please note that good character and capacity hearings are not open to the public.
At a hearing, witnesses are examined and cross-examined and evidence is presented generally as it would be in a civil trial. After considering all the evidence and submissions, the tribunal makes its decision.
In a good character matter, if the tribunal finds the applicant to be of good character, the tribunal will order the Registrar to admit or register them.
In a capacity matter, if there is a finding of incapacity, the tribunal will make an order that protects the public while assisting the member to regain capacity.
In a discipline matter, If the tribunal finds the subject of the allegation has committed professional misconduct, it hears evidence and submissions as to appropriate sanctions. The tribunal has the power to order a variety of sanctions, including a reprimand, fine, suspension or revocation of membership, specific education, further investigation, and practice restrictions. It may also order its sanctions to be published in the media.
A party to a hearing, as well as the subject of certain decisions made by the Registrar, may appeal the decision made. There is no further appeal from that appeal.