Good Character Requirement
CPABC’s regulatory mandate is to protect the public. Among other requirements, applicants may only be enrolled as students (commencing August 2019), or admitted/readmitted to membership, if the applicant has provided satisfactory evidence that they are of good character.
During the application process, applicants are required to fully and candidly disclose any character concerns. A prior conduct in question does not necessarily disqualify an applicant from student enrollment or membership admission/readmission. Although not an exhaustive list, the following may be taken into consideration when reviewing good character:
- relationship of the conduct in question to the CPA profession;
- seriousness of the conduct in question;
- circumstances underlying the conduct in question;
- age of the applicant at the time of the conduct in question;
- recentness of the conduct in question;
- rehabilitative efforts and outcomes;
- applicant's candour in the student enrollment or membership admissions process;
- materiality of any omissions or misrepresentations;
- risk to the public of the applicant being enrolled as a CPA student or admitted as a member of CPABC; and
- any other relevant factors.