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Governing Documents

The Minister of Finance approved a series of changes to the Regulatory Bylaws effective November 29, 2024. Click the member alert icon for further information. 

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Registrants are subject to a regime of regulation defined as Rules which, “means and includes any right, requirement, obligation of a registrant or duty or power of the Institute that is set out in the Act, a Bylaw, a Board rule, a Discipline Committee rule and the Rules of Professional Conduct, as amended from time to time.”

The rules work together in regulation, with the Act at the core of the Board's ability to generate rules. If the Act does not require or permit a rule in a particular aspect of regulation or Institute function the rule cannot be made.

Registrants are subject to regulation defined as Rules, which includes:

• The Accounting Profession Act
• The Accounting Profession Rules (Bylaws and Board Rules)
• Rules of Professional Conduct (RPCs)
• Rules of Professional Conduct (RPCs) with Guidance