Section 3 (b) BEFORE amended by 2016-5-41,Sch 3, effective March 10, 2016 (Royal Assent).
(b) to establish qualifications and requirements for admission as a member and continuation of membership, and for enrollment and continuation of enrollment of students;
Section 30 (a) BEFORE amended by 2016-5-41,Sch 3, effective March 10, 2016 (Royal Assent).
(a) requirements for enrollment and training in accountancy to be met by students;
Section 31 (2) BEFORE amended by 2016-5-41,Sch 3, effective March 10, 2016 (Royal Assent).
(2) The CPABC may make arrangements with a post-secondary institution or other educational body for the establishment or delivery of the programs referred to in subsection (1), including for the enrollment and training of students and the conduct and delivery of examinations.
Section 40 (3) (c) BEFORE amended by 2023-10-46, effective March 30, 2023 (Royal Assent).
(c) if a shareholder of the professional accounting corporation, or a shareholder of a holding company that owns shares in the firm, had her or his membership cancelled or suspended previously, or had her or his application to renew membership refused previously, or
Section 42 (3) (c) BEFORE amended by 2023-10-47, effective March 30, 2023 (Royal Assent).
(c) if a shareholder, partner or proprietor of the firm, or a shareholder of a holding company that owns shares in the firm, had her or his membership cancelled or suspended previously, or had her or his application to renew membership refused previously, or
Section 43 (1) (part) BEFORE amended by 2023-10-48, effective March 30, 2023 (Royal Assent).
(1) The civil liability for professional negligence as an accountant of a member for her or his own professional negligence is not affected by the fact that the member is carrying on the practice of accounting
Section 45 (1) (a) (i) BEFORE amended by 2015-41-1, effective November 17, 2015 (Royal Assent).
(i) a designation or the initials signifying a designation authorized to be used or displayed under section 44 (1), (2), (3), (4). (5) or (6), or
Section 47 (2) BEFORE amended by 2018-36-24(a), effective October 31, 2018 (Royal Assent).
(2) No person, other than a chartered professional accountant member in good standing, a professional accounting corporation or a registered firm that is authorized by the CPABC to do so, may provide or perform the services referred to in subsection (1).
Section 47 (3) (a) and (d) BEFORE amended by 2018-36-24(b), effective October 31, 2018 (Royal Assent).
(a) a member who is not authorized by the CPABC to provide or perform the services referred to in subsection (1) or a student if the member or student is providing or performing the services referred to in subsection (1) under the direct supervision and control of a chartered professional accountant member in good standing, a professional accounting corporation or a registered firm that is authorized to provide and perform the services referred to in subsection (1);
(d) a person providing advice based directly on a declaration, certification or opinion of a chartered professional accountant member in good standing, a professional accounting corporation or a registered firm that is authorized to provide and perform the services referred to in subsection (1);
Section 47 (3) (c) BEFORE amended by 2023-10-49, effective March 30, 2023 (Royal Assent).
(c) an employee in relation to services provided to her or his employer or in her or his capacity as an employee of an employer that is not a registered firm;
Section 72 BEFORE self repealed by 2015-1-72(6), effective June 24, 2017 [2 years after Part 10 coming into force].
Transition — regulations
72 (1) Despite this Act, the Lieutenant Governor in Council may make regulations as follows:
(a) respecting any matter that the Lieutenant Governor in Council considers is not provided for, or is not sufficiently provided for, in this Act or in another Act affected by this Act;
(b) making provisions that the Lieutenant Governor in Council considers necessary or advisable for the purpose of more effectively bringing this Act into operation;
(c) making provisions that the Lieutenant Governor in Council considers necessary or advisable for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties encountered in bringing this Act into operation;
(d) making provisions that the Lieutenant Governor in Council considers necessary or advisable for the purpose of preventing, minimizing or otherwise addressing any transitional difficulties encountered in respect of this Act;
(e) resolving any errors, inconsistencies or ambiguities arising in this Act.
(2) In making a regulation under subsection (1), the Lieutenant Governor in Council may do any of the following:
(a) provide exceptions to a provision;
(b) establish limits on the application of a provision;
(c) modify the rules, or the effect of the rules, that would otherwise apply under a provision;
(d) establish rules that operate in place of or as an alternative to a provision;
(e) establish conditions in relation to the operation of an exception, limit, modification or rule established under this section;
(f) provide for the application or continued application of the former Acts.
(3) In making a regulation under subsection (1), the Lieutenant Governor in Council may do any of the following:
(a) establish different categories of persons or things for the purposes of this Act;
(b) make different provisions, including exceptions, for different categories referred to in paragraph (a).
(4) A regulation under subsection (1) may be made retroactive to the day after the date of First Reading of this Act or a later date, and if made retroactive is deemed to have come into force on the specified date.
(5) To the extent of any conflict between a regulation under subsection (1) and another enactment, the regulation prevails.
(6) This section and any regulations made under this section are repealed 2 years after the date this Part comes into force.