One last exception : You are not obligated to report matters that you know have already come to CPABC ’ s attention . Please note , however , that the guidance to rule 211 makes it clear that you must report matters if you know certain facts have been concealed , distorted , or otherwise not reported to CPABC .
What if you aren ’ t sure about someone ’ s conduct ? According to the guidance to rule 211 , it is not enough to simply have a suspicion that professional misconduct has occurred . While you are not required to carry out your own investigation or reach a decision as to whether the CPA Code has been breached by another member or student , you are required to report the facts as they are known to you , along with any supporting documentation . When in doubt : report .
Your own conduct : What must be self-reported ?
Rules in both the CPA Code and the Bylaws articulate the fact that serious misconduct must be reported to CPABC ’ s registrar .
CPA Code of Professional Conduct As per rule 101.2 of the CPA Code , if you identify that you have breached the CPA Code , you must :
• “ Take whatever action might be appropriate or required by law , as soon as possible , to satisfactorily address the consequences of any such breach .” Appropriate action may include notifying those who have been affected by the breach .
• “ Evaluate whether the breach is such that it needs to be reported to CPABC , and if so , report it promptly .” For example , if the breach diminishes the reputation of the profession and / or fails to serve the public interest , you should notify the registrar .
Unlawful activity Rule 213 of the CPA Code requires that you not engage in unlawful activity of any kind . Therefore , if you breach any law , you should consider whether it should be self-reported as required by rule 101.2 discussed above .
Other breaches that require self-reporting : Several additional situations require selfreporting to CPABC . Refer to rule 102 ( Matters to be reported to CPABC ) for information on the following :
• Breaches of the Income Tax Act ;
• Breaches of any Securities Act ;
• Problems with other regulatory bodies , including other CPA organizations in Canada ; and / or
• Resignation from a regulatory body in the face of discipline .
Bylaws Bankruptcy CPA bylaws 408 and 511 require you to selfreport in the event of bankruptcy , including when you make an assignment in bankruptcy and when a receiving order is granted against you . This also includes when you file a proposal under the statutory provisions for insolvent debtors .
Criminal convictions Bylaw 511 also requires you to self-report any and all criminal convictions to CPABC ’ s registrar , regardless of the nature of the offence or the jurisdiction in which it took place . Additionally , you must self-report a criminal conviction even if you receive an absolute or conditional discharge from the court . You do not need to self-report the laying of criminal charges against you .
34 CPABC in Focus • Mar / Apr 2017