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Ethics and Standards Overview
Please read through the information below for an overall view of CGAs legislation, or choose a specific item from the menu at the left.
CGA members should be familiar with the CGA Alberta Code of Ethical Principles and Rules of Conduct (referred to as the Rules of Professional Conduct in Regulated Accounting Profession Act, or RAPA). The Code provides guidelines on how to conduct one's self in most career situations.
Protection of the public is one of the Association's mandates as a self-regulating professional body. Because of this, complaints against members or student members are immediately handled by the Association. Complaints are forwarded to the secretary of the Complaints Inquiry Committee (CIC) and if not resolved through intervention or mediation, are then forwarded to the CIC Chair.
The CIC Chair may direct that no further action be taken under certain circumstances or he or she may appoint an investigator. The requirements of the CGA Regulation to RAPA, the CGA Alberta By-laws and Code of Ethical Principles and Rules of Conduct must be applied with fairness and due regard to the trust granted to the Association. At the conclusion of the investigation, the committee may direct further investigation; direct that no further action be taken; or refer one or more allegations of unprofessional conduct to the Chair of the discipline tribunal roster.
The Chair of the discipline tribunal roster appoints a tribunal chair and establishes the members for a tribunal polling from members of the discipline tribunal roster, the appeal tribunal roster and the public roster. A hearing must be held within 120 days of the date the complaint is referred to the discipline tribunal roster chair. Either the CIC or the member to a hearing may appeal decisions.
For further details, refer to the Association's Complaint and Review Process as governed by RAPA.
