C-26, r. 63 - Regulation respecting the procedure of the professional inspection committee of certified general accountants

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chapter C-26, r. 63
Regulation respecting the procedure of the professional inspection committee of certified general accountants
CERTIFIED GENERAL ACCOUNTANTS — PROFESSIONAL CODE — PROFESSIONAL INSPECTION COMMITTEE
Professional Code
(chapter C-26, s. 90).
C-26
September 1 2012
Implicitly revoked, 2012, chapter 11, s. 25, par. 1.
DIVISION I
DEFINITIONS AND INTERPRETATION
1.01. In this Regulation, unless the context indicates otherwise,
(a)  “committee” means the professional inspection committee;
(b)  “Order” means the Ordre professionnel des comptables généraux accrédités du Québec;
(c)  “member” means a person who is entered on the roll of the Order;
(d)  “records” means the records, books and registers kept by a member in the practice of his profession, as well as:
i.  among the records, books and registers of his employer or colleagues, the documents or reports in which he has in fact collaborated; and
ii.  a property that has been entrusted to him by a client;
(e)  “investigator” means the committee, one of its members, or a person authorized to assist the committee in the exercise of its functions.
R.R.Q., 1981, c. C-26, r. 36, s. 1.01.
1.02. The Interpretation Act (chapter I-16) applies to this Regulation.
R.R.Q., 1981, c. C-26, r. 36, s. 1.02.
DIVISION II
COMMITTEE
2.01. The committee is composed of 5 members appointed by the board of directors from among the members who have been practising for at least 3 years. They shall take office upon their appointment and shall remain in office until they die, resign, are replaced or struck off the roll.
R.R.Q., 1981, c. C-26, r. 36, s. 2.01.
2.02. The committee shall hold its sittings on the dates and at the places determined by it or by its chair.
R.R.Q., 1981, c. C-26, r. 36, s. 2.02.
2.03. The board of directors designates the secretary of the committee.
R.R.Q., 1981, c. C-26, r. 36, s. 2.03.
2.04. The office of the committee is situated at the head office of the Order. All the minutes, reports and other documents of the committee are kept at that office.
R.R.Q., 1981, c. C-26, r. 36, s. 2.04.
DIVISION III
DRAWING UP OF A PROFESSIONAL RECORD
3.01. As its activities progress, the committee shall draw up and keep up-to-date a professional record for each member of the Order who is the subject of an inspection under this Regulation.
R.R.Q., 1981, c. C-26, r. 36, s. 3.01.
3.02. The professional record contains a summary of the member’s academic qualifications and experience as well as the documents pertaining to the inspection of which he is the subject under this Regulation.
R.R.Q., 1981, c. C-26, r. 36, s. 3.02.
3.03. A member is entitled to consult his record and to obtain a copy thereof.
R.R.Q., 1981, c. C-26, r. 36, s. 3.03.
3.04. The committee shall keep a register in which are entered, in chronological order, the date of each verification or inquiry, the address at which it was made, the name of the member concerned, the name of the member’s employer where applicable, and the name of the investigator who made the verification or the inquiry.
R.R.Q., 1981, c. C-26, r. 36, s. 3.04.
DIVISION IV
GENERAL SUPERVISION OF THE PRACTICE OF THE PROFESSION
4.01. The committee shall supervise the practice of the profession by the members of the Order in accordance with the program established by it.
R.R.Q., 1981, c. C-26, r. 36, s. 4.01.
4.02. Each year, the board of directors shall publish in the bulletin of the Order or in the annual report, if the latter is sent to all the members, the committee’s general supervision program and a report on the latter’s activities for the preceding year, omitting, however, the identification in any manner whatsoever of the members who were the subject of an inspection and of the other persons concerned.
R.R.Q., 1981, c. C-26, r. 36, s. 4.02.
4.03. At least 15 days before the date fixed for the verification of a member’s records by an investigator, the committee shall, through its secretary, send the member in question, by registered or certified mail or by bailiff, a notice in accordance with the form in Schedule A.
R.R.Q., 1981, c. C-26, r. 36, s. 4.03; O.C. 554-88, s. 1.
4.04. If a member cannot receive an investigator on the prescribed date, he must, upon receipt of the notice, notify the secretary of the committee and decide on another date with him.
R.R.Q., 1981, c. C-26, r. 36, s. 4.04.
4.05. When an investigator ascertains that the member was unable to take cognizance of the notice referred to in section 4.03, he shall so inform the committee which shall fix a new date for the verification and notify the member thereof.
R.R.Q., 1981, c. C-26, r. 36, s. 4.05.
4.06. An investigator must, if so required to do so, produce a certificate attesting his capacity signed by the secretary of the committee.
R.R.Q., 1981, c. C-26, r. 36, s. 4.06.
4.07. The member whose records are the object of verification may be present or be represented by a mandatary.
R.R.Q., 1981, c. C-26, r. 36, s. 4.07.
4.08. The investigator shall draw up a verification report and forward it to the committee for study within 15 days after completion of his verification.
R.R.Q., 1981, c. C-26, r. 36, s. 4.08.
DIVISION V
SPECIAL INQUIRY INTO THE COMPETENCE OF A MEMBER
5.01. At the request of the board of directors or on its own initiative, the committee or one of its members shall make a special inquiry into the competence of a member, or designate an investigator for such purpose.
However, where a member of the committee decides to act on his own initiative, he must advise the secretary of the committee thereof in writing.
R.R.Q., 1981, c. C-26, r. 36, s. 5.01; Decision 82-06-05, s. 1.
5.02. At least 5 clear days before the date of the special inquiry, the committee shall, through its secretary, send the member in question, by registered or certified mail or by bailiff, a notice in accordance with the form in Schedule B.
R.R.Q., 1981, c. C-26, r. 36, s. 5.02; O.C. 554-88, s. 2.
5.03. An investigator may give the employer, representative or employee of a member notice of the order to allow him access to the records of that member.
R.R.Q., 1981, c. C-26, r. 36, s. 5.03.
5.04. Where records are held by a third party, the member must, at the investigator’s request, authorize the latter to take cognizance or a copy thereof.
R.R.Q., 1981, c. C-26, r. 36, s. 5.04.
5.05. An investigator may request that a person who makes a declaration to him relative to an inquiry attest such declaration under oath.
R.R.Q., 1981, c. C-26, r. 36, s. 5.05.
5.06. If the member refuses to receive an investigator, the latter shall immediately notify the syndic.
R.R.Q., 1981, c. C-26, r. 36, s. 5.06.
5.07. The investigator shall draw up a report and forward it to the committee for study within 30 days after termination of his inquiry.
R.R.Q., 1981, c. C-26, r. 36, s. 5.07.
5.08. Sections 4.06 and 4.07 shall apply, with the necessary modifications, to an inquiry held under this Division.
R.R.Q., 1981, c. C-26, r. 36, s. 5.08.
DIVISION VI
RECOMMENDATIONS OF THE COMMITTEE
6.01. Where the committee, after study of an investigator’s report, has reason to believe that it is not expedient to recommend to the board of directors that a member be required to serve a period of refresher training and that the right of such member to engage in professional activities during such period be limited, it shall notify the board of directors and the member in question within 15 days following its decision.
R.R.Q., 1981, c. C-26, r. 36, s. 6.01.
6.02. Where the committee, after study of an investigator’s report, has reason to believe that it is expedient to recommend to the board of directors that a member be required to serve a period of refresher training and that the right of such member to engage in professional activities during such period be limited, it must permit the member in question to present a full and complete defence relative to the appraisal of his competence.
R.R.Q., 1981, c. C-26, r. 36, s. 6.02.
6.03. For such purpose, the committee shall convene the member and send him, by registered or certified mail or by bailiff, 15 days before the date fixed for the hearing, the following information and documents:
(a)  a notice specifying the date and hour of the hearing;
(b)  a statement of the facts and reasons for convening him before the committee; and
(c)  a copy of the report made by the investigator concerning him.
R.R.Q., 1981, c. C-26, r. 36, s. 6.03; O.C. 554-88, s. 3.
6.04. A member or witness summoned before the committee may be assisted by a third party.
R.R.Q., 1981, c. C-26, r. 36, s. 6.04.
6.05. The committee shall administer the oath to the member and the witnesses through the intermediary of a commissioner for oaths.
R.R.Q., 1981, c. C-26, r. 36, s. 6.05.
6.06. The hearing shall be held in camera unless the committee, at the request of the member, considers that it is in the public interest that it not be held in this manner.
R.R.Q., 1981, c. C-26, r. 36, s. 6.06.
6.07. The committee may proceed by default if the member does not appear on the date and at the time prescribed.
R.R.Q., 1981, c. C-26, r. 36, s. 6.07.
6.08. The depositions shall be recorded at the request of the member or of the committee.
R.R.Q., 1981, c. C-26, r. 36, s. 6.08.
6.09. The committee and the member shall pay their own costs, with the exception of the recording costs which shall be shared equally between them.
Notwithstanding the first paragraph, where the committee requests the recording of depositions, it shall pay all the costs thereof.
R.R.Q., 1981, c. C-26, r. 36, s. 6.09.
6.10. In its recommendations concerning a member, the committee shall take into account the type of professional activities in which the member is generally engaged.
R.R.Q., 1981, c. C-26, r. 36, s. 6.10.
6.11. The recommendations of the committee are made by the majority of its members within 90 days after the end of the hearing. The reasons shall be given on which they are based, signed by the members of the committee who concurred in them and forwarded to the board of directors and the member in question without delay.
R.R.Q., 1981, c. C-26, r. 36, s. 6.11.
6.12. The committee may also make recommendations to the board of directors on the continuing refresher training periods organized by the Order for its members.
R.R.Q., 1981, c. C-26, r. 36, s. 6.12.
6.13. When the committee has reason to believe that a complaint within the meaning of section 116 of the Professional Code (chapter C-26) might be laid against a member, it shall notify the syndic of the Order.
R.R.Q., 1981, c. C-26, r. 36, s. 6.13.
SCHEDULE A
(s. 4.03)
ORDRE PROFESSIONNEL DES COMPTABLES GÉNÉRAUX ACCRÉDITÉS DU QUÉBEC
PROFESSIONAL INSPECTION COMMITTEE
Notice of verification
Notice is given that, within the framework of the program for general supervision of the practice of the profession, an investigator from our committee will verify your records, books and registers on ______________ 20_____ at ___________h___________. The investigator will call upon you at ___________________________.
Signed at _______________________ on _________________ 20_____
The professional inspection committee,
Per: _______________________________________________________
secretary of the committee
R.R.Q., 1981, C. C-26, r. 36, Sch. A.
SCHEDULE B
(s. 5.02)
ORDRE PROFESSIONNEL DES COMPTABLES GÉNÉRAUX ACCRÉDITÉS DU QUÉBEC
PROFESSIONAL INSPECTION COMMITTEE
Notice of special inquiry
Notice is given that, at the request of the board of directors (or on its own initiative), the committee has designated an investigator to make a special inquiry into your professional competence on ______________________ 20_____ at ___________h___________. The investigator will call upon you at ___________________________.
Signed at _______________________ on _________________ 20_____
The professional inspection committee,
Per: _______________________________________________________
secretary of the committee
R.R.Q., 1981, c. C-26, r. 36, Sch. B.
REFERENCES
R.R.Q., 1981, c. C-26, r. 36
Decision 82-06-05, 1982 G.O. 2, 1905
O.C. 554-88, 1988 G.O. 2, 1965
S.Q. 2008, c. 11, ss. 212 and 213
S.Q. 2009, c. 35, s. 76