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Concerns and Complaints Process

The Accounting Profession Act (“the Act”) requires that CPA Saskatchewan establish processes to address ‘matters in dispute’ and ‘written complaints alleging professional misconduct’.  CPA Saskatchewan’s Bylaws and Rules enable those processes.  The processes are designed and applied to be consistent with the Act, the Bylaws and Rules as well as case law relating to regulation of professionals in Saskatchewan and Canada.

Intake

Written Submission

There must be a written submission to initiate the concern and complaint process.  Submissions may be submitted by a member of the public (client or other impacted party), another registrant, a committee of CPA Saskatchewan, or the Board. The submission should include sufficient information to identify the member or firm involved, the nature of the concern and contact information for the provider.  All submissions are acknowledged upon receipt.

Staff Assessment:

All submissions received are initially assessed by staff according to the Decision Model established by the Professional Conduct Committee.  Factors considered include CPA Saskatchewan’s jurisdiction, the relationship between the registrant and the provider of the concern, the CPA’s responsibilities and the CPA Canada Competency Map.

Based on the initial assessment, the case will be closed or proceed as either a matter in dispute or investigation.

Matters in Dispute

The Registrar has authority to close matters in dispute.  Depending on the matter, the following steps are generally followed:

1. Staff review the information received and, if necessary, contact the person providing the concern to discuss the process and to obtain information needed to proceed.
2. Staff contact the registrant/former registrant to discuss and determine the issues or barriers that exist in resolving the dispute.
3. If applicable, i.e. in the case of service delivery, return of records, or fees, CPA Saskatchewan, the provider of the concern, and the registrant determine a course of action and a timeline for completion.
4. The information relating to the case is reviewed by the Registrar. The Registrar may close the matter and, if applicable, may provide guidance to a registrant/former registrant. The registrant/former registrant is required to acknowledge any guidance provided before the case is closed.

• Throughout the process, the Decision Model is continually applied to identify potential breaches of the Rules of Professional Conduct and to assess intent and harm.
• If, at any time, CPA Saskatchewan staff observe an indication of professional misconduct, the matter is returned to the Intake process to be assessed by the Chair and Vice-Chair of the Professional Conduct Committee.
• The Chair and Vice-Chair of the Professional Conduct Committee provide oversight to the overall concern and complaints process by reviewing all concerns resolved or closed at Intake or as Matters in Dispute.

Investigation

A submission that includes or leads to an allegation of professional misconduct through the application of the Decision Model criteria will be reviewed and assessed by the Chair and Vice-Chair of the Professional Conduct Committee. They may request additional information, close the case, or authorize an investigation.  For each investigation, the Chair and Vice-Chair establish the scope of the investigation, including the conduct, timeline and Rules of Professional Conduct to be considered.

Investigations must be carried out in a manner that is fair, allowing the complainant to be heard and the registrant/former registrant to respond to the allegations.

Investigators are neutral persons who gather the relevant evidence according to the scope of the investigation and provide it to the Committee in the form of a report with supporting documentation.  The investigators assigned to a case may be CPA Saskatchewan staff or contractors, and legal counsel may be engaged to provide advice during the investigation process depending on complexity.

The steps in an investigation generally include:

1. Providing notice of the investigation to the registrant or former registrant and complainant.  The registrant or former registrant is advised of the allegations and provided the opportunity to respond.  Both are requested to provide relevant documentation.
2. Reviewing documents received, following up on items requiring clarification or obtaining additional documentation as required.
3. Interviewing the complainant and the registrant or former registrant as well as any other person who will have relevant information.
4. Preparing an investigation report along with supporting documentation and presenting it to the Professional Conduct Committee for recommendation.

Role of the Professional Conduct Committee

The Professional Conduct Committee investigates and prosecutes, if applicable.  For each investigation, they review the investigation report along with the supporting documentation.  Their assessment is based on the evidence received in the investigation and includes an assessment of the quality of the evidence.  They must make a determination of one of the following as set out in Section 28(2) of the Act:

(a) The investigation is incomplete and additional information is required. The case is returned to the investigation process,
(b) No further action based on the facts of the case (this means that there was no indication of professional misconduct or that there is not sufficient quality evidence), or
(c) Referral to Discipline Committee with a formal complaint. For more information, see the Discipline Process,

In some cases, a registrant may enter into a resolution agreement with the Professional Conduct Committee which can address the risk of potential future harm to the public.

Following their determination, the Professional Conduct Committee prepares a report to the Discipline Committee.  The report includes their determination as well as the rationale for their decision.  A copy of the report is also sent to the respondent to advise of the results, with the complainant receiving a detailed summary of the report.

The Professional Conduct Committee does not make final discipline decisions.  If the Professional Conduct Committee refers a formal complaint, they will engage legal counsel to present its case to the discipline panel.  Each discipline panel may also engage legal counsel to assist.  The registrant must receive notice of the formal complaint and be provided full opportunity to respond, including the right to engage legal counsel and provide additional evidence.

The Discipline Committee’s powers to make orders where it finds a registrant guilty of professional misconduct or professional incompetence are set out in Sections 32(1) and (2) of the Act, and include practice conditions, suspensions, reprimands, fines to a maximum of $50,000 and potentially an assessment of some of the costs of the discipline process.