Professional Responsibility
Conduct of Members
Working as business advisers and leaders in public practice, industry, government, and the not-for-profit sector, CGAs provide a wide variety of services, from financial management to assurance and taxation expertise to management consulting.
To protect the public interest, CGAs must adhere to the highest standard of professional and ethical conduct, meet prescribed standards, and remain true to the intention of the designation’s founders — to "encourage improvement" in accountancy.
Those who earn the right to use this designation have a duty at all times to conduct themselves in an ethical and professional manner in serving clients, employers, and the public.
Ethical and performance standards for members are set out in The Code of Ethical Principles and Rules of Conduct to protect the public and ensure orderly conduct.
Members who breach these rules may face a disciplinary process and sanctions.
Complaints Against Members
Anyone who suspects that a member has breached the ethical or performance standards of the profession may lodge a written complaint with the CGA Association to which the member belongs.
Each CGA governing body is obligated to deal with all complaints it receives about the conduct of its members.
The complaint process is designed to:
- protect the public interest;
- enforce practice standards;
- enforce The Code of Ethical Principles and Rules of Conduct;
- preserve the integrity of the accounting profession;
provide a means by which conduct complaints can be dealt with expeditiously.
This process is not intended to compensate complainants for damages but, rather, it ensures that unprofessional conduct by a member is identified, recognized, and disciplined.