Course curriculum

  • 1

    Ontario

    • Introduction

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    • Learning outcomes

    • Oversight of Ontario CPAs

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    • Member, firm and licensee directories

    • Complaints handling

    • Disciplinary action

    • Practice inspection

    • Continuing professional development

    • Code of Conduct introduction

    • Preamble to the CPA Code

    • The five principles of ethics

    • Layout of the code

    • Rules by category

    • All member rules

    • Providing professional services

    • Providing public accounting services

    • Code of Professional Conduct

    • CPA Ontario discipline case decisions

    • Violations by rule

    • Rule 1

    • Rule 2

    • Rule 3

    • Rule 4

    • Rule 5

    • Rule 6

    • Rule 7

    • Actual discipline cases

    • Livent fraud 1

    • Livent fraud 2

    • Criminal offence

    • Refusing practice inspection

    • Gambling addiction

    • Expense account irregularities

    • Condo manager fraud

    • Livent auditors

    • Failure to reply to CPA Ontario

    • Sino-Forest CFO failed to perform duties with due care

    • Failure to remain independent of review engagement
  • 2

    British Columbia

    • Protecting the public

    • Good character requirement

    • Membership confirmation

    • Firm directory

    • The complaints process

    • Fee dispute resolution service

    • Investigation and discipline process

    • Complaints

    • Consequences of breaching the CPA Code

    • Code of Professional Conduct

    • Discipline summaries
  • 3

    Alberta

    • Protecting the public

    • The complaints review process

    • Discipline appeals

    • Fee dispute service

    • Membership confirmation

    • Firm directory

    • Rules of professional conduct with guidance

    • Discipline case reportable outcomes

    • Actual discipline cases

    • Recommendations

    • Conclusion
  • 4

    Course resources

    • Keynote (PowerPoint) slides