CPA Alberta’s Discipline and Appeal Tribunals
The Chartered Professional Accountants of Alberta (CPA Alberta) is the professional regulatory body for the CPA profession in Alberta. Under the Chartered Professional Accountants Act (the CPA Act), the purpose of CPA Alberta is to: protect the public, protect the integrity of the accounting profession regulated under the CPA Act, promote and increase the competence of registrants, and regulate the conduct of registrants.
To fulfill its statutory mandate, Part 5 of the CPA Act sets out a conduct and discipline process which includes the adjudication matters before Discipline Tribunals and Appeal Tribunals. Specifically, members of the Discipline and Appeal Tribunal Roster may be appointed to be part of a three-person discipline tribunal to hear allegations of unprofessional conduct to determine whether the conduct constitutes unprofessional conduct. They may also be appointed to a three-person appeal tribunal to hear various appeals as contemplated by the CPA Act.
Discipline Member Duties and Responsibilities
- Review and be familiar with the responsibilities in Part 5 and Part 7 of the CPA Act;
- Review and be familiar with relevant procedures in accordance with the governing statutes, applicable laws as well as written policies and rules of practice of the tribunals;
- Review and be familiar with the applicable rules of professional conduct relating to each matter;
- Recognize and adhere to the specific duties under ss. 93, 94, 95 and s. 116 of the CPA Act;
- Be open-minded and impartial;
- Participate frankly and openly in discussions and works cooperatively with other members in sharing ideas, concerns, knowledge, and expertise;
- Deal with conflict and diverging interests while maintaining decorum, due process, and professional and respectful interactions among all participants;
- Follow the applicable principles of administrative law;
- Provide input on decision-making and assist in preparing written decisions in a timely manner;
- Prepare for, attend, and participate in disciplinary and appeal hearings that they are appointed to; and
- Respect cultural diversity and need for accommodation to maintain fair, transparent processes that meet high professional standards.
Competencies and Skills
- Leadership skills, tact and judgment;
- Practical knowledge about CPA Alberta’s discipline and appeal processes, policies, and procedures;
- Ability to contribute to transparent and fair processes;
- Analytical skills to resolve complex matters involving multiple interests, under potential public scrutiny.
- Demonstrate an appreciation and understanding of the responsibilities and accountability associated with fulfilling a quasi-judicial role in a professional regulatory organization including the roles of professional standards of practice and rules of professional conduct;
- An appreciation and understanding of the responsibility and accountability that CPA Alberta must govern their members to protect the public;
- Well-developed analytical, problem solving, investigative, and strategic and critical thinking skills;
- Communication and interpersonal skills that demonstrate integrity, accountability, tact, and adaptability;
- Ability to formulate reasoned decisions and communicate them orally and in writing in a timely manner;
- Impartiality and sound judgment to fairly assess cases involving conflicting evidence, and the assessment of credibility, and the determination of the public interest;
- An appreciation of the need for confidentiality and sensitivity;
- Commitment to ongoing professional development to enhance expertise and remain current in the field;
- Respect cultural diversity and need for accommodation; and
- Basic computer literacy, including Adobe software, video and audio device, and ability to sign PDF documents and Word documents.
Hearings are conducted virtually or in-person. In-person hearings are primarily conducted in either Calgary or Edmonton.
Participation in hearings as required. Typically participate in two hearings per year. Hearings can range from half a day to several days but are on average half a day to two days.
Time to fulsomely review materials in advance of hearings. Engaged participation in the formulation and tribunal’s articulation of decisions subsequent to hearings.
Being responsive on a timely basis to the Tribunal Secretary in respect of availability for hearings.
Mandatory professional development to enhance expertise and remain current in the role of Tribunal member.
- Active member of CPA Alberta in good standing ordinarily resident in Alberta.
- Consequential experience in the designated accounting profession which demonstrates an understanding of the profession and the practice of the profession, well-developed analytical, problem solving, investigative, and strategic and critical thinking skills.
- An appreciation and understanding of the responsibility and accountability that CPA Alberta must govern their members to protect the public.
- Prior experience on statutory committees,governance procedures, or regulatory processes an asset.