Contact

Gregory H. Crosby, CA, LL.B
Directory of Regulatory Affairs
The Institute of Chartered Accountants of Nova Scotia
1791 Barrington Street Suite 1410
Halifax Nova Scotia B3J 3Ll
Telephone: (902) 425-3291
Facsimile: (902) 423-4505
E-mail: gcrosby@icans.ns.ca

To respect both your privacy and the privacy of the CA, please make sure your correspondence is marked "Private and Confidential".

Protecting the Public Interest

The Institute has two fundamental powers that it exercises to protect the public:

• It sets and enforces admission standards that determine who may use the CA designation; and
• It regulates and maintains standards of conduct and competence for Chartered Accountants.

To further protect the public, the Institute provides a formal process for dealing with complaints lodged against members by the public, and/or other Chartered Accountants.

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Disciplinary Process

The Institute has a code of ethics, the Rules of Professional Conduct, which governs the professional activities of all its members. The Institute's bylaws specify the process to be followed in all discipline matters, including the rights of members and of those making a complaint of professional misconduct against a member or student.

Stages of Disciplinary Process

• Staff Investigation - All complaints of a professional conduct nature are initially investigated by the Executive Director. Often the complaint may merely require mediation and can be resolved to the complainant's satisfaction at this stage. If the complaint cannot be resolved, or involves possible misconduct by the Chartered Accountant, the matter is referred to the next stage. The Executive Director is also responsible for following up on instances of possible misconduct that may come to her attention, even if a written complaint is not received.
• Complaints Committee - All unresolved written complaints or instances of possible misconduct are forwarded by the Executive Director to the committee for review, investigation and disposition. At the completion of its investigation, the committee may dismiss the complaint, administer certain actions or lay a formal charge of professional misconduct against a member. In some cases, the matter may be resolved by means of a settlement agreement in which formal adjudication becomes unnecessary.
• Conduct Committee - Once a complaint is referred to this committee, the Institute becomes the formal complainant. The Conduct Committee can impose penalties ranging from a reprimand to expulsion from membership.
• Appeals Committee - Either the member or the complainant may appeal the findings of the Conduct Committee. The Appeals Committee can confirm, reject or vary any decision of the Conduct Committee and its decision is final and binding.

Timing of Process

A complaint against a member is taken seriously by both the Institute and its members. It is important that each complaint follow the due process set forth in the bylaws. Although the Institute attempts to deal with each complaint as quickly as possible, it is not uncommon for a complaint to take 3-6 months, or longer depending on the circumstances, to be dealt with. Any necessary steps to protect the public while a matter is under investigation will be taken.

Lay Person's Role

While the CA profession is a self-governing body, members of the public serve on all levels of the discipline committees. The layperson's participation is of critical importance in bringing the public's perspective to the Institute's governance of the CA profession.

Limits of the Discipline Process

• The Institute does not have the power to compel a Chartered Accountant or student to pay monies to, or to perform actions, in relation to third parties, as these are powers exercised by the courts.
• The Institute views fee disputes as matters of contract law and thus civil court matters.
• If the subject of a professional conduct complaint is also currently the basis of an existing legal action, the Institute generally defers any action on the complaint until the legal action is concluded. The complaint would then be addressed at that time.