The Investigation Committee contributes to achieving CPABC’s objective “to regulate all matters, including competency, fitness and professional conduct, relating to the practice of accounting by members, students, professional accounting corporations and registered firms” and “to establish and enforce professional standards”.
The Investigation Committee’s purpose is to investigate the conduct of a member, former member, student, professional accounting corporation, former professional accounting corporation, registered firm or a former registered firm on its own initiative or at the written request by any person; in accordance with the provisions in Part 11 of the CPABC Bylaws.
Under Section 51(1) and 51(3) of the Chartered Professional Accountants Act, the Investigation Committee has the authority to conduct investigations of members, former members, students, professional accounting corporations, former professional accounting corporations, registered firms or former registered firms to determine whether grounds exist for disciplinary action against that person, corporation or firm under Section 53 of the Act. The Investigation Committee also has the authority under Section 52 of the Act to request information, records or items relevant to the investigation. Part 11 of the Bylaws set out additional specific authorities of the Investigation Committee.
The Investigation Committee is accountable to the Board for:
The Investigation Committee is comprised of:
Members of the Investigation Committee are appointed by the Board annually and generally serve for a maximum term of six years. The Investigation Committee is chaired by a member of the Committee who is a CPA member and who is appointed by the Board as chair.
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