Definitions

1   In this Act:

"board" means the board described in section 11;

"bylaw" means a bylaw made by the society under this Act;

"committee" means a committee established under the bylaws and includes a panel of 3 or more members of a committee as provided for in the bylaws;

"limited liability partnership" means a partnership registered as a limited liability partnership under Part 6 of the Partnership Act;

"member" means a member of the society;

"society" means the society continued under section 2.

Society continued

2   (1) The Society of Management Accountants of British Columbia is continued as a society known as the Certified Management Accountants Society of British Columbia.

(2) The members of the society are persons whose qualifications and fitness for membership are approved by the board.

(3) The head office of the society must be in the City of Vancouver or, if specified in the bylaws, in another location in British Columbia.

Objects

3   The society has the following objects:

(a) to promote and maintain the knowledge, skill and proficiency of its members in the practice of management and management accounting and, to this end, to establish qualifications for admission to and continuing membership in the society;

(b) to regulate the practice of management and management accounting by members including their competence, fitness and professional conduct and, to this end, to establish and enforce professional standards;

(c) to represent the interests of its members.

Capacity of the society

4   The society has the powers of a natural person of full capacity for the purposes of this Act.

Affiliations

5   If authorized by its bylaws, the society may, for the benefit of its members generally, enter into a contract to affiliate with a body that has objects and purposes similar to those of the society and that is incorporated under the laws of any jurisdiction.

Membership

6   The classes of members are as follows:

(a) certified members;

(b) technologist members;

(c) student members;

(d) honorary members;

(e) other classes of members established by bylaw.

Admission to membership

7   The members are

(a) students duly enrolled under the bylaws with the society,

(b) persons who have passed examinations set to establish competency for membership and who comply with the conditions for membership set out in the bylaws, and

(c) members of another incorporated body that has objects and purposes similar to those of the society if the board has agreed to their admission and they comply with the conditions for membership set out in the bylaws.

Honorary members

8   (1) The board may, as authorized under the bylaws, elect as an honorary member any person whose efforts have substantially enhanced the reputation of the society or the accounting profession or who has made a significant contribution of new knowledge to the accounting profession or business management.

(2) An honorary member is entitled to use or display the designation "Certified Management Accountant, Honorary" and the initials "CMA (Hon.)" but may not, as an honorary member, be elected to the board, vote as a member or practise as a certified management accountant.

Use of titles and implying membership

9   (1) Certified members in good standing of the society may

(a) use or display the designation "Certified Management Accountant" or "Comptable en Management Accrédité" or the initials "CMA" signifying that designation, and

(b) use or display the designation "Chartered Professional Accountant" or the initials "C.P.A." signifying that designation if that designation or those initials are used or displayed together with and precede the designation "Certified Management Accountant" or "Comptable en Management Accrédité" or the initials "CMA".

(2) No person, except as authorized under this Act, may indicate that he or she is a certified management accountant by

(a) using or displaying in British Columbia the designation "Certified Management Accountant", "Comptable en Management Accrédité", "Registered Industrial Accountant" or "Certified Management Accountant, Honorary" or the initials "CMA", "R.I.A." or "CMA (Hon.)", or

(b) implying, suggesting or holding out in any manner that the person is a certified management accountant.

(3) and (4) [Repealed 2008-39-5.]

(5) The use or display of a designation or initials signifying that designation under this section must comply with the bylaws.

Persons not affected

10   This Act does not affect or interfere with the right of a person who is not a member to practise as an accountant in British Columbia or the right of a person who is not a resident of British Columbia or who does not have an office in British Columbia to use any designation as an accountant.

Board of directors

11   (1) The board conducts the business of the society and is composed of

(a) 10 to 17 certified members resident in British Columbia elected under the bylaws by certified members,

(b) 4 persons, appointed by the Lieutenant Governor in Council, who are not members of the society, of the Institute of Chartered Accountants or of the Certified General Accountants Association, and

(c) the most recent past president who is available and willing to serve.

(2) If a vacancy arises under subsection (1) (a) between annual general meetings for any reason, the board may appoint a certified member to fill the vacancy until the next general meeting and, for this purpose, the majority of the remaining members of the board constitutes a quorum of the board.

(3) Subject to this Act and the bylaws, the board may

(a) determine its own procedure and that of a committee, and

(b) provide for the control and conduct of its meetings and those of its committees.

General meetings

12   (1) An annual general meeting of the certified members must be held to conduct the business in the manner specified in the bylaws.

(2) A special general meeting of the certified members may be called and held in the manner specified in the bylaws.

Officers

13   The officers of the society are

(a) a president, one or more vice presidents and a treasurer elected by the board from among board members,

(b) a secretary appointed by the board from among the certified members of the society,

(c) an executive vice president appointed by the board, and

(d) any other officers for which provision is made in the bylaws.

Fees

14   (1) The board may establish fees to be paid by members or persons applying for membership, including

(a) membership fees,

(b) education fees, and

(c) annual practice registration fees.

(2) Different fees may be established under subsection (1) for different classes of members or applicants for membership.

Bylaws

15   (1) The board may make bylaws for the purposes of the management and objects of the society.

(2) Without limiting the generality of subsection (1), the board may make bylaws respecting one or more of the following:

(a) annual general meetings, including the time, place and manner of holding annual general meetings;

(b) elections to the board, including the election of board members on a regional basis;

(c) the terms of office of board members, including the staggering of their terms of office;

(d) officers of the society, including the appointment, election and replacement of officers, and their powers, duties and remuneration;

(e) the standards of professional conduct, competency and proficiency to be maintained by members;

(f) the periodic review of the qualifications and competency of members and for their optional or compulsory training or continuing education;

(g) the regulation of the conduct of the members in the practice of their business or profession, including the suspension or expulsion of any member for misconduct or violation of the bylaws;

(h) the manner and method of practice of members;

(i) appointments by the board of committees composed of one or more certified members of the society or other persons, and the powers, duties and functions of those committees, including the delegation of powers, duties and functions of the board to the committees and including provision for an executive committee of the board;

(j) the establishment by a committee of panels of its members to act under this Act in the place of the committee;

(k) appeals to the board from a decision or order of a committee;

(l) inquiries by the board or a committee into the conduct of a current or former member or of an applicant for membership;

(m) the investigation and discipline of a current or former member;

(n) the investigation, through inspection by a person designated by the board, of the members' offices and of the books, accounts and other records, of the practice methods and procedures of any member or class of members, including requirements that members submit to these inspections;

(o) practice reviews under section 18;

(p) insurance against professional liability claims, including requirements that members maintain such insurance, provisions for the exemption of a member or class of membership from these requirements and provisions that empower the society to act as agent for its members in obtaining the insurance;

(q) fees for insurance against professional liability claims, including provisions exempting a member or class of membership from payment of all or part of the insurance fee;

(r) information about the objects of the society to be submitted to the society by members, including the timing of the submissions;

(r.1) granting authorization to members to provide accounting services to the public through limited liability partnerships;

(r.2) prerequisites, conditions, limitations and requirements for members to provide accounting services to the public through limited liability partnerships;

(r.3) the use or display by a member of a designation and the initials signifying that designation under this Act;

(s) generally, the better carrying out of the purposes of this Act.

(3) A bylaw or bylaw amendment does not take effect until

(a) it has been approved at an annual general meeting of the society or at a special general meeting called to consider it,

(b) it has been filed under subsection (4), and

(c) it has not been disallowed under subsection (5) within 45 days from this date of filing.

(4) The board must file with the minister a certified copy of any bylaw or bylaw amendment approved under this section.

(5) A bylaw or bylaw amendment filed with the minister under this section may be disallowed by the Lieutenant Governor in Council within 45 days of being filed.

Liability not affected by practice through limited liability partnerships

15.1   The civil liability for professional negligence of a member is not affected by the fact that the member is providing accounting services through a limited liability partnership.

Application of Act not affected by practice through limited liability partnerships

15.2   A member's relationship to a limited liability partnership as a partner, employee or contractor of the limited liability partnership does not affect, modify or diminish the application to the member of this Act or the bylaws.

Students and other applicants for admission

16   (1) The board may do one or more of the following:

(a) set the requirements for the enrollment and training of students, including the curriculum of studies for students;

(b) determine the fitness requirements for persons applying to be examined for admission as students or other members;

(c) set the subjects on which candidates for certificates of competency must be examined;

(d) set standards of skill and competency for students and other members;

(e) set the fees to be paid by persons applying for examination for admission as students or other members;

(f) appoint examiners, define their duties and set their remuneration;

(g) set the rules, subject to this Act and the bylaws, for the conduct of examinations for admission as a student or other member, including, for enrollment as a student, the recognition of the results from examinations held by other bodies;

(h) establish lectures and classes in management and management accounting or affiliate, or make other arrangements with any university, college or institute established under an enactment, for the establishment of those lectures and classes.

(2) Examinations for admission as a student or other member must be held each calendar year.

(3) Different provisions may be made under this section for different classes of members.

Membership register

17   (1) The board must require that a register be kept in which are entered the names of each member in good standing.

(2) Only members whose names are entered in the register are entitled to membership privileges.

(3) The register must be available at the head office of the society during regular business hours for inspection by any person free of charge.

(4) The register, or a copy of it certified by the secretary of the society, is proof in the absence of evidence to the contrary in all courts of law and before all persons that

(a) the persons entered in it as members in good standing are members in good standing, and

(b) persons not entered in it are not members.

Investigation and practice review

18   (1) An officer, committee of the society or person designated by the board may

(a) investigate the conduct of a current or former member to determine whether grounds exist for disciplinary action against that person under section 21, and

(b) conduct a practice review of a member by inspecting the member's professional practice for the purpose of identifying any deficiencies in the practice or in the competence or conduct of that member.

(2) If the officer, committee or person is satisfied on reasonable and probable grounds that a member possesses any information, record or thing that is relevant to an investigation of a current or former member or to a practice review of a member, the officer, committee or person may make a written request to the member requiring the member to answer inquiries of the officer, committee or person relating to the investigation or practice review and to produce to the officer, committee or person the record or thing for examination, and that member must comply with this request.

(3) If a member who receives a request under subsection (2) refuses or neglects to promptly comply with the request, the society may apply to the Supreme Court for an order requiring the person to comply.

(4) The Supreme Court, on being satisfied that a person has contravened subsection (2), may order that the person comply and may impose requirements as to time and manner of compliance.

(5) No person may refuse to comply with this section on the grounds of confidentiality.

Court ordered production

19   On application by the society to the Supreme Court, if the court is satisfied that it is relevant to and reasonably required by an officer, committee or person designated by the board for an investigation of the conduct of a current or former member or for a review of the professional practice of a member, the Supreme Court may order that a person produce any record or thing to an officer or committee of the society or to a person designated by the board.

Confidentiality

20   (1) Every person acting under this Act must keep confidential all facts, information and records obtained or furnished under this Act or under the Accountants (Management) Act, R.S.B.C. 1979, c. 3, except so far as public duty requires, or this Act or the bylaws or the Freedom of Information and Protection of Privacy Act permit, making disclosure of them or reporting or taking official action on them.

(2) Except in a proceeding under this Act, no person to whom subsection (1) applies may in any civil proceeding be compelled to give evidence respecting any facts, information or records obtained by the person in the course of that person's duties.

Discipline

21   (1) If, after an inquiry, the board or a committee is satisfied that a current or former member is incompetent, has committed professional misconduct or has contravened this Act or the bylaws, the board or committee may, by order, do one or more of the following:

(a) reprimand the member;

(b) suspend the member;

(c) expel the member;

(d) impose conditions for the continuance of membership;

(e) impose a fine payable to the society of not more than

(i) $10 000 against a current or former member who is not a student, or

(ii) $2 000 against a member who is a student;

(f) impose costs against a current or former member.

(2) The board or committee acting under subsection (1), and any member of that board or committee, has the same power for the purposes of an inquiry

(a) to summon and enforce the attendance of a witness,

(b) to compel a witness to give evidence on oath or in any other manner, and

(c) to compel a witness to produce records and things in the person's possession or control,

as the Supreme Court has for the trial of civil actions.

(3) A person is liable to be committed for contempt, on application to the Supreme Court, as if in breach of an order or judgment of the Supreme Court if the person fails or refuses

(a) to attend,

(b) to take an oath or affirmation,

(c) to give evidence, or

(d) to produce records or things in that person's possession or control

as required under subsection (2).

Extraordinary suspension

22   (1) For the purposes of this section, "panel" means any 3 members of the board.

(2) If the panel considers that the circumstances of a case require that a member be suspended without waiting for an inquiry under section 21 to be commenced or concluded, the panel may suspend the member without giving that member an opportunity to be heard pending an inquiry and decision under section 21.

(3) The panel must give written notice to a member suspended under subsection (2) stating the decision to suspend, the reasons for it and the fact that the member may apply to the Supreme Court to lift the suspension.

(4) A suspension under subsection (2) is not effective against a member until the earlier of

(a) receipt by the member of the written notice, or

(b) 3 days after the society mails the written notice to the member by registered mail at the member's last address on file with the society.

(5) A member suspended under this section may apply to the Supreme Court for removal of the suspension and the Supreme Court, in response, may make an order it considers appropriate.

(6) A board member must not appear at or participate in any inquiry under section 21 if the board member dealt with the same case under this section.

Appeal to the Supreme Court

23   (1) A person aggrieved or adversely affected by a decision under section 21 may appeal the decision to the Supreme Court.

(2) An appeal under this section must be commenced within 30 days after the date of the decision.

(3) An appeal under this section must be commenced by filing a petition in any registry of the Supreme Court, and the Supreme Court Civil Rules relating to petition proceedings apply to the appeal, but Rule 18-3 of those rules does not apply.

(4) The petition commencing an appeal under this section must be served on the society, effected by service on the registrar, within 14 days of its filing in the court registry.

(5) The petition commencing an appeal under this section must also be served on the parties to the discipline proceeding in which the order being appealed was made and, if the matter relates to a complaint, on the complainant.

(6) The persons required to be served under subsection (4) or (5) may be parties to an appeal under subsection (1).

(7) On request by a party to an appeal under subsection (1) and on payment by the party of any disbursements and expenses in connection with the request, the registrar must provide that party with copies of part or all, as requested, of the record of the proceeding before the board or committee.

(8) An appeal under subsection (1)

(a) must be a new hearing if there is no transcript of the proceeding in which the decision being appealed was made, or

(b) must be a review of the transcript and proceeding if there is a transcript, unless the court is satisfied that a new hearing or the admission of new evidence is necessary in the interests of justice.

(9) On the hearing of an appeal under this section, the court may

(a) confirm, vary or reverse the decision,

(b) refer the matter back to the board or committee that made the decision, with or without directions, or

(c) make any other order it considers appropriate in the circumstances.

(10) A decision of the Supreme Court on an appeal under subsection (1) may be appealed to the Court of Appeal if leave to appeal is granted by a justice of the Court of Appeal.

Liability of members

24   (1) No action for damages lies or may be brought against a person, acting or purporting to act in furtherance of the objects of the society, because of anything done or omitted in good faith

(a) in the performance or purported performance of any duty under this Act, or

(b) in the exercise or purported exercise of any power under this Act.

(2) Subsection (1) does not absolve the society from vicarious liability for an act or omission for which it would be vicariously liable if this section were not in force.

Offence

25   (1) Section 5 of the Offence Act does not apply to this Act or to the bylaws.

(2) A person who contravenes section 9 (1) or (2) or 20 (1) commits an offence.

Injunction

26   On application of the society and on being satisfied that there is reason to believe that the Act or the bylaws are or will be contravened, the Supreme Court may grant an injunction restraining a person from contravention, and, until disposition of the injunction proceeding, the court may grant an interim injunction.

Application of surplus

27   (1) Profits arising from the business and affairs of the society must be devoted and applied solely for the objects of the society and must not be divided among the members.

(2) Despite subsection (1), any residual surplus will be distributed among the certified members on dissolution of the society.

(3) No person who ceases to be a member for any reason, and no representative of such a person, has any interest or claim under subsection (2).