C-48.1, r. 18 - Regulation respecting compulsory continuing education for Québec chartered professional accountants who hold a public accountancy permit

Updated to 1 January 2024

This document has official status.

chapter C-48.1, r. 18

Regulation respecting compulsory continuing education for Québec chartered professional accountants who hold a public accountancy permit

Chartered Professional Accountants Act

(chapter C-48.1, s. 6).

The former alphanumerical designation of this Regulation was: chapter C-26, r. 36.

O.C. 404-2010; S.Q. 2012, c. 11, s. 34.

DIVISION I CONTINUING EDUCATION

1. All members of the Ordre des comptables professionnels agréés du Québec who hold a public accountancy permit, unless exempted under Division IV, must complete in every 3-year reference period at least 60 hours of continuing education activities, including a minimum of 15 hours per reference year. The 60 hours must cover audit engagements, review engagements and other activities relating to public accountancy.

The members must choose the continuing education activities from the program of activities established by the Order pursuant to section 4.

The continuing education activities are:

(1)  taking part in courses organized or offered by the Order, by other professional orders or by similar organizations;

(2)  taking part in courses offered by an educational institution or by specialized institutions recognized by the Order;

(3)  taking part in symposiums, congresses, seminars or conferences;

(4)  taking part in structured training sessions or courses in the workplace;

(5)  taking part in various structured training sessions, such as case studies as part of a technical study group;

(6)  taking part in discussion groups and technical committees;

(7)  acting as a speaker or trainer;

(8)  drafting published articles or papers; and

(9)  taking part in research projects.

O.C. 404-2010, s. 1.

2. All persons entered on the roll of the Order more than one month after the start of a year in a reference period must, unless exempt pursuant to Division V, complete before the end of that year 2 hours of continuing education in the fields described in section 1 for each month of membership, whether complete or not. They must also complete a minimum of 15 hours in those fields per full year in the reference period, if applicable.

O.C. 404-2010, s. 2; S.Q. 2012, c. 11, s. 41.

DIVISION II PROGRAM OF CONTINUING EDUCATION ACTIVITIES

3. Every continuing education activity must allow members to maintain, update, improve or extend the skills and knowledge required for the practice of public accountancy.

O.C. 404-2010, s. 3.

4. The Order shall establish the program of continuing education activities that must be followed by members holding a public accountancy permit. The Order shall

(1)  fix the date on which the reference period referred to in the first paragraph of section 1 begins and ends;

(2)  determine the continuing education activities in the fields listed in the first paragraph of section 1 that form part of the program, along with the persons, bodies, educational institutions or specialized institutions that organize or offer the activities; and

(3)  assign a ratio for calculating the admissible duration of each activity as a contribution to the hours required pursuant to section 1, if it differs from the actual duration of the activity.

To determine the activities that form part of the program and, if applicable, the ratio for calculating the admissible duration of an activity, the Order shall consider the following criteria:

(1)  the relevance of the activity;

(2)  the competency and qualifications of the trainer, with respect to the subject of the activity;

(3)  compliance with the continuing education objectives set out in section 3;

(4)  the fact that the objectives of the continuing education activity are measurable and verifiable.

O.C. 404-2010, s. 4.

DIVISION III MONITORING

5. Members shall send to the Order, not later than 30 days after the end of each reference year in a reference period, a duly completed continuing education report using the form supplied by the Order, along with the attestations required by this Regulation, if applicable. The continuing education report must indicate the continuing education activities completed during the reference year, the number of hours completed, or the fact that the member concerned has obtained an exemption under Division IV.

To determine whether a member has met the requirements of this Regulation, the Order may request any relevant and reliable document in addition to the continuing education report, such as supporting documents that identify the activities completed, state their duration and content, name the person who offered the activities and, where applicable, attest to the member’s presence or result.

O.C. 404-2010, s. 5.

6. The successful completion of a continuing education activity or, if no evaluation is involved, presence at the activity, is the criterion used by the Order to recognize that a continuing education activity has been completed in order to meet the requirements of this Regulation.

However, where the activity does not involve an evaluation and if the member’s presence was not required, the Order recognizes that a continuing education activity has been completed if the member states that he or she has acquired sufficient knowledge of the content to apply it professionally.

When the Order determines that a member’s presence at continuing education activities is compulsory, presence may be monitored by any means that the Order establishes, such as a presence sheet signed by members.

O.C. 404-2010, s. 6.

7. The committee set up by the board of directors shall forward to members, not later than 180 days after the deadline for filing the report referred to in section 5, a notice specifying any continuing education activities that it does not recognize and the grounds for its decision.

O.C. 404-2010, s. 7.

8. A member may ask the executive committee to review the decision of the committee set up by the board of directors. The request for review must be made in writing and submitted within 30 days of receipt of the notice provided for in section 7.

The executive committee must be formed of persons who were not involved in the decision for which a review is requested.

O.C. 404-2010, s. 8.

9. Members must keep the documents supporting the hours declared until 12 months after the end of the reference period.

O.C. 404-2010, s. 9.

DIVISION IV EXEMPTIONS FROM CONTINUING EDUCATION

10. A member who has taken part, or intends to take part, in a continuing education activity that is not part of the program, is exempted from taking part in an activity in the program established by the Order if the content of the activity concerned is equivalent to the content of the program activity.

O.C. 404-2010, s. 10.

11. Members may obtain an exemption under section 10 by sending to the Order, in writing, a request for recognition of the activity concerned, either 30 days before the scheduled date of the activity or within 60 days of taking part in the activity.

In the latter case, the request must include an attestation of the member’s presence at or successful completion of the activity or, where applicable, a record of the member’s marks.

The request must be submitted with the following information:

(1)  a description of the continuing education activity concerned;

(2)  the duration of the activity;

(3)  the number of hours of training required by the continuing education activity;

(4)  the name and address of the person, organization or institution responsible for the activity;

(5)  any other information considered relevant to the recognition of the continuing education activity.

O.C. 404-2010, s. 11.

12. Members who show that it is impossible for them to take part in a training activity provided for in the program of activities established by the Order are exempted from taking part in the activity for a given reference period.

The fact that a member has been struck off the role or suspended or that the member’s right to practice has been restricted by the disciplinary council, the Professions Tribunal or the board of directors does not make it impossible for the member to take part.

The duration of an exemption may not exceed 12 months, but it may be renewed.

O.C. 404-2010, s. 12.

13. A member may obtain an exemption under section 12 by applying in writing to the Order, stating the grounds justifying the exemption and including a medical report or any other proof showing that it is impossible for the member to take part in any activity.

As soon as the situation making it impossible for the member to take part ceases, the member must immediately notify the Order in writing and complete the obligations prescribed by this Regulation on the conditions determined by the Order.

O.C. 404-2010, s. 13.

DIVISION V PENALTIES

14. The Order shall forward a notice to any member who fails to respect an obligation pertaining to continuing education, stating the obligation that the member has failed to respect, the time period within which the member may correct the failure, and the penalty to which the member is liable.

This time period may not be below 30 days or above 60 days, and begins to run from the date on which the notice is received.

Continuing education hours completed after such a failure may only be granted for the reference period during which the failure occurred.

O.C. 404-2010, s. 14.

15. The Order shall send a final notice to any member who has not corrected a failure within the time period prescribed by the Order, requiring the member to comply within an additional time period of 15 days from the date on which the final notice is received.

O.C. 404-2010, s. 15.

16. When a member does not correct the situation described in the notice within the time period prescribed pursuant to section 15, the Order shall suspend or revoke the member’s public accountancy permit and inform the member of the suspension or revocation in writing.

O.C. 404-2010, s. 16; S.Q. 2012, c. 11, s. 41.

17. The public accountancy permit shall remain suspended until the member concerned provides the Order with proof that he or she has met the requirements set out in the notice referred to in section 15, and until the suspension has been lifted by the Order.

O.C. 404-2010, s. 17.

DIVISION VI FINAL PROVISION

18. (Omitted).

O.C. 404-2010, s. 18.

REFERENCES

O.C. 404-2010, 2010 G.O. 2, 1292

S.Q. 2012, c. 11, ss. 32, 34 and 41