C-26, r. 58 - Regulation respecting continuing education for certified general accountants holding a public accountancy permit

Updated to 1 September 2012

This document has official status.

chapter C-26, r. 58

Regulation respecting continuing education for certified general accountants holding a public accountancy permit

Professional Code

(chapter C-26, s. 187.10.2).

Implicitly revoked, 2012, chapter 11, s. 25, par. 1.

DIVISION I CONTINUING EDUCATION

1. A member of the Ordre des comptables généraux accrédités du Québec holding a public accountancy permit shall, unless exempt pursuant to Division IV, accumulate at least 60 hours of continuing education activities per 3-year reference period, with a minimum of 20 hours in each reference year. The 60 hours shall relate to the audit engagement, the review engagement and other activities related to public accountancy.

The member shall choose the continuing education activities that are best suited to his needs. He shall choose continuing education activities among those provided for in the program developed by the Order in accordance with section 4.

Continuing education activities shall include:

(1)  continuing education courses organized or offered either by the Order or by a person or organization recognized by the board of directors;

(2)  courses offered by educational institutions or by other professional orders;

(3)  symposiums, seminars or conferences of a technical or educational nature;

(4)  participation in courses or structured training activities offered in the workplace;

(5)  participation in various structured training sessions, particularly seminars or case studies;

(6)  participation in distance learning activities;

(7)  acting as a lecturer, instructor or preparer for activities contemplated in subparagraphs 1 to 6;

(8)  participation in research projects;

(9)  authorship of specialized published articles.

However, as part of the 60 hours to be accumulated in a given reference period, the board of directors may impose on a member holding a public accountancy permit a specific continuing education activity listed among the activities provided for in the program contemplated in section 4.

O.C. 1198-2009, s. 1.

2. A member to whom the Order issues a public accountancy permit more than 4 months after the start of a year in the reference period shall, unless exempt pursuant to Division IV, accumulate a minimum of 1.5 continuing education hours for each full calendar month by the end of the current reference year. Such person shall also accumulate at least 20 hours per full reference year.

O.C. 1198-2009, s. 2.

DIVISION II CONTINUING EDUCATION ACTIVITIES PROGRAM

3. A continuing education activity must allow members to maintain and develop skills and professional, legal or ethical knowledge relating to the practice of public accountancy.

O.C. 1198-2009, s. 3.

4. The Order shall establish the program of continuing education activities to be followed by the member holding a public accountancy permit. The Order shall:

(1)  set the start and end date of the reference period contemplated in the first paragraph of section 1;

(2)  determine which continuing education activities shall be provided as part of the program in the sectors referred to in the first paragraph of section 1 and the persons, organizations or educational institutions that may organize or offer them;

(3)  determine, as appropriate, the activities it will impose under the fourth paragraph of section 1;

(4)  establish, where appropriate, criteria for calculating the eligible duration of these activities for the computation of the number of hours required under section 1, where that number differs from the actual duration of the activity.

When determining the activities that are included in the program and, where appropriate, establishing the criteria for calculating the eligible duration of an activity, the Order shall take into consideration the following criteria:

(1)  the relevance of the training activity;

(2)  the competence and qualifications of the instructor in relation to the subject matter;

(3)  the fact that the training activity meets a need;

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

(5)  the fact that the training activity objectives are verifiable and set out in a clear and concise manner;

(6)  the framework within which the training activities are provided;

(7)  if applicable, the quality of the materials provided;

(8)  the existence of a certificate of attendance or of an evaluation;

(9)  the fact that the continuing education activity has been developed, supervised or provided by the Order, an instructor or a team of competent instructors recognized by the board of directors.

O.C. 1198-2009, s. 4.

DIVISION III VERIFICATION

5. Members shall submit to the Order, not later than 60 days after the end of each reference year within a reference period, a duly completed and signed training activity report using the form provided by the Order. They shall indicate therein the training activities engaged in during the reference year, the name of the person, body or educational institution organizing or offering the activity, the marks obtained, the number of hours completed, as well as the activities in respect of which they have obtained an exemption in accordance with Division IV.

To determine whether the member has met the requirements of this Regulation, the Order may require relevant and reliable supporting documents in addition to the training activity report, including receipts identifying the activities engaged in, their duration and content, the organization or person offering the activity and, if applicable, a certificate of attendance or attestation of results obtained.

O.C. 1198-2009, s. 5.

6. Successful completion of the training activity or, if there is no evaluation, the member’s attendance, are the criteria by which the Order recognizes that members have engaged in a training activity for the purposes of meeting the requirements of this Regulation.

However, where the activity is not evaluated and attendance is not required, the Order shall recognize that members have engaged in a training activity if the members attest to having acquired sufficient knowledge of the activity’s content to adequately carry out their professional activities.

Where the Order has identified training activities that members are required to attend, their attendance may be verified by any means established by the Order, in particular an attendance sheet signed by the member.

O.C. 1198-2009, s. 6.

7. Not later than 180 days following the ultimate deadline for filing of the training activity report, the Order shall send a notice to the member specifying the hours which it recognizes and does not recognize as well as a statement listing the cumulative number of training activity hours for the previous year and for the given reference year.

O.C. 1198-2009, s. 7.

8. Members may request a review of the Order’s decision by submitting a written application to the committee set up by the board of directors within 30 days of receipt of the notice provided for in section 7.

This committee shall be made up of persons who have not taken part in the decision in respect of which a review is requested.

O.C. 1198-2009, s. 8.

9. Members shall keep the documents in support of their reported hours, including the attendance sheet and proof of registration, for 24 months following the end of the reference period in question.

O.C. 1198-2009, s. 9.

DIVISION IV EXEMPTIONS FROM CONTINUING EDUCATION ACTIVITIES

10. Members who have attended or intend to attend a training activity that is not listed in the program of activities adopted by the Order are exempted, for a given reference period, from having to attend a training activity provided for in the program as long as the content of the unlisted activity is equivalent to that of an activity listed in the program.

O.C. 1198-2009, s. 10.

11. Members may be exempted pursuant to section 10 if they submit a written request for recognition of the activity to the secretary of the Order, at least 30 days before the scheduled date of the activity or within 60 days of having attended such activity, as the case may be.

In the latter case, a certification of the attendance of the activity by the member or of his successful completion thereof or, if need be, of the transcript indicating the grade received shall be sent along with the request.

The request shall include the following information:

(1)  a description of the training activity in question;

(2)  the duration of the activity;

(3)  the number of continuing education hours requested for this activity;

(4)  if the request is made prior to the training activity taking place, the name and address of the person, organization or institution responsible for the activity;

(5)  any other information considered relevant for the purposes of recognition of the training activity.

O.C. 1198-2009, s. 11.

12. Members shall be exempted, for a given reference period, from having to attend training activities provided for in the program of activities adopted by the Order if they are able to demonstrate that they are unable to attend.

The fact that the disciplinary council or the Professions Tribunal has suspended or struck a member off the roll, or that the board of directors has suspended or imposed limitations on a member’s right to engage in professional activities, does not constitute an inability to attend.

Exemptions are not to exceed a maximum period of 1 year and are renewable.

O.C. 1198-2009, s. 12.

13. Members may obtain an exemption pursuant to section 12 if they notify the secretary of the Order in writing specifying the reasons for the exemption request and providing, as the case may be, a doctor’s note or any other evidence attesting to the fact that they are unable to attend.

As soon as the inability to attend shall have ceased, the member shall notify forthwith the secretary of the Order in writing and satisfy the obligations provided for in this Regulation, according to the terms and conditions set by the executive committee.

O.C. 1198-2009, s. 13.

14. Where the executive committee grants an exemption to a member, it shall determine the number of hours which the latter is not required to complete during a given reference period.

The executive committee shall provide the member with its written decision setting out its reasons within 60 days following receipt of the application for exemption.

O.C. 1198-2009, s. 14.

DIVISION V PENALTIES

15. The Order shall send a notice to those members who fail to comply with their continuing education requirements, which notice shall set out the unfulfilled obligations and the penalties members face and the timeframe allowed for remedial action, which cannot be less than 30 days or more than 60 days and begins with the receipt of the notice.

Training hours completed after receiving a default notice may only be credited to the reference period during which the member was in default.

O.C. 1198-2009, s. 15.

16. The Order shall send a final notice to members who fail to cure their default before the deadline determined by the Order, specifying that they have an additional 15 days from the date of receipt of the final notice to comply.

O.C. 1198-2009, s. 16.

17. The Order shall suspend or revoke the public accountancy permit of those members who have not cured the default described in the notice provided for in section 16 before the deadline set out therein.

The Order shall notify members in writing of the penalty imposed.

O.C. 1198-2009, s. 17.

18. The suspension or revocation of the public accountancy permit shall remain in effect until the member provides evidence to the Order that he has met the requirements listed in the default notice provided for in section 16, and the penalty is lifted by the Order.

O.C. 1198-2009, s. 18.

DIVISION VI FINAL PROVISION

19. (Omitted).

O.C. 1198-2009, s. 19.

REFERENCES

O.C. 1198-2009, 2009 G.O. 2, 3909