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Allegations of professional misconduct are heard by the Discipline Committee. This committee considers the allegations, hears evidence, and makes a decision. This decision may be appealed. (Please see Appeal Committee)

The Discipline Committee is governed by the Chartered Professional Accountants of Ontario Act, 2017, the Statutory Powers Procedure Act, as well as the By-law of the CPA Ontario. Regulation 6-2 and the Rules of Practice and Procedure apply to how the hearing is held. Unless the Discipline Committee orders otherwise, hearings are open to the public.

At a discipline hearing, evidence is brought by each party (the Professional Conduct Committee and the member, student or firm). Each party then has the chance to make submissions. After considering the evidence, testimony, and submissions, the Discipline Committee makes its decision. 

If the Discipline Committee finds there was professional misconduct, it hears evidence and submissions as to the appropriate sanctions. CPA Ontario has published Sanction Guidelines, which may be considered by the Discipline Committee. The committee has the power to order a variety of sanctions, including reprimands, fines, suspensions or revocation of membership or registration, specific education, further investigation, and practice restrictions. It may also order its sanctions to be published in the media. These decisions are publicly available.

The Discipline Committee completes 90 per cent of the allegations and settlements referred to it within an average of seven months.

To make a motion for reconsideration, including readmission or reregistration, please email the Adjudicative Tribunals Secretary or call 416.969.4382.