CPABC in Focus September/ October 2015 | Page 23

The bylaw regulations Details provided online The complete bylaws and bylaw regulations can be found on the CPABC website under Members/Regulatory or Protecting the Public. These documents have been written in a plain language style. We encourage all members to read them and get an understanding of what it means to be a member of CPABC. The bylaw regulations provide the detail required to support the administration of the bylaws. These regulations include provisions for CPABC governance, such as setting the number of elected board members at 15, and establishing four electoral regions (Vancouver Island, Lower Mainland, Interior, and the North), with the requirement that at least one board member be elected from each region. The bylaw regulations also confirm that delivery of the education program is delegated to the CPA Western School of Business, and set out the CPD requirements (see page 24 for more on CPD). Several of the bylaw regulations relate to public practice, including the requirement for sole practitioners to appoint an assisting accountant to be responsible for returning client records in the event of the sole practitioner’s death or incapacity—this requirement was in place for some legacy practitioners but is new for others. The regulations also provide details regarding which public practice services can be provided under each licence category—important information for all practising members. Comstock/Stockbyte/Thinkstock Right-hand page ad Advance your career in tax TAX BLENDED LEARNING COURSES Developed from CPA Canada’s highly respected In-Depth Tax Course. The introductions to these practice areas will be valuable to tax professionals in industry, general practitioners with multi-disciplinary practices, and tax practitioners who do not deal with these areas in their daily work. Courses offered through a mix of elearning and a classroom session that you can attend in person or virtually. IndIrect taxes November 17, 2015 cpacanada.ca/IndirectTaxes U.s. tax for the canadIan tax practItIoner November 25, 2015 cpacanada.ca/USTax scIentIfIc research and experImental development accoUntIng for Income taxes November 18, 2015 cpacanada.ca/SRED November 26, 2015 cpacanada.ca/AFIT FOR ALL TAX PROGRAMS AND TO REGISTER, VISIT: cpacanada.ca/2015programs