• 100 General Provisions
• 200 Governance
• 300 Membership
• 400 Students
• 500 Complaints and Discipline Processes
• 600 Appeals to Council
• 700 Professional Liability Insurance
• 800 Office Practice Assistance
• 900 Continuing Professional Development

• 301 Membership Committee
• 302 Admission to membership
• 303 Recognized societies
• 304 Fellows and honourary members
• 305 Membership certificates and permits
• 306 Resignation
• 307 Firm names
• 308 Part-time offices

Fees and other charges

• 320 Payment of fees
• 321 Entrance fees
• 322 Permit registration fee / permit issuance fee
• 323 Annual membership fee
• 324 Special assessments
• 325 CICA charges
• 326 Practitioner assessment / deemed permit registration fees
• 327 Practice review fee
• 328 Annual membership fee reduction/refund on resignation
• 329 Fractional fees
• 330 Exemption from or reduction of fees
• 331 Special consideration - waiver, reduction or deferral of fees
• 332 Suspension for non-payment of fees and other charges
• 333 Termination/cancellation of permit for non-payment of fees and other charges

Membership interruption and readmission/reinstatement

• 351 Readmission of members who resigned
• 352 Readmission of terminated members/Re-issuance of cancelled permit - non-payment of fees
• 353 Readmission of members expelled by disciplinary order/Re-issuance of professional corporation permit cancelled by disciplinary order
• 354 Courses or examinations may be prescribed
• 355 Declaration to be filed
• 356 Membership Committee hearings
• 357 Investigation of complaints after readmission
• 358 Suspension of members for bankruptcy
• 359 Bankruptcy of professional corporations
• 360 Bankruptcy of students and membership candidates
• 361 Suspension for mental incompetence or mental disability

Registration of specialist designations

• 371 Definitions
• 372 Specialty register
• 373 Annual renewal of registration
• 374 Restrictions on use of specialist designation
• 375 Deregistration from specialty register

Registration of firms

• 380 Registration for the practice of public accounting
• 381 Issuance of permits
• 382 Refusal to issue or renew permit
• 383 Notification of changes
• 384 Suspension or cancellation of permit

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The Membership Committee shall have the power to examine, approve or reject all applications for membership in the Institute, including the power to inquire into the moral and educational fitness of each applicant, and generally to deal with all matters affecting membership in the Institute, other than those matters within the powers of the Professional Conduct Committee and the Discipline Committee.

The Membership Committee shall also have the power to examine, approve or reject all applications from a sole proprietorship, partnership or corporation for a permit to practise public accounting.

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302 Admission to membership
(1) Subject to the Act and the Bylaws, the membership of the Institute consists of those persons who are
members of the Institute admitted in accordance with the Act and the Bylaws, and who continue in good
standing.

(2) The Membership Committee may by resolution admit to membership in the Institute any applicant for
whom it has received satisfactory evidence of competence to practise as a member of the Institute and of
good moral character, provided such applicant is:

(a) a student who is registered with the Institute and who has fulfilled all of the educational, practical
experience and examination requirements as prescribed by the Council and set out in the bylaws and
regulations of the Institute;

(b) a member in good standing of a provincial institute which recognizes membership in the Institute as a
basis for obtaining membership in that provincial institute without requiring the member to write and pass
the Uniform Evaluation, and has fulfilled all of the educational and practical experience requirements
prescribed by the Council;

(c) a certified public accountant from the United States of America who is a certificate holder in good
standing with a state board of accountancy or equivalent body which recognizes membership in the
Institute as a basis for obtaining the certificate granted by that board without requiring the member to write
and pass the uniform Certified Public Accountant examination administered by the American Institute of
Certified Public Accountants, provided he or she has been accepted as a membership candidate and has
fulfilled all of the educational, practical experience and examination requirements as prescribed by the
Council;

(d) a member of any accounting body outside Canada and the United States which is considered a
“recognized society” as set out in these bylaws provided the applicant has been accepted as a
membership candidate and has fulfilled all of the educational, practical experience and examination
requirements as prescribed by the Council.

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(a) educational, practical experience and examination requirements for qualification for membership which are acceptable to the Institute, and

(b) professional standards and requirements for admission to and continuance of membership which are acceptable to the Institute.

(2) The Council may at any time remove the designation of a particular accounting body made pursuant to clause (1) of this bylaw.

(3) The Council may from time to time prescribe by regulation the educational, practical experience and examination requirements for persons who apply to become membership candidates and for membership candidates under this bylaw.

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(2) The power conferred on the Council in clause (1) includes the power to admit a Fellow posthumously.

(3) Any member in good standing who has been elected a Fellow by another provincial Institute/Ordre may refer to himself/herself as a Fellow or FCA while in Manitoba but such person shall not be considered a Fellow of this Institute unless elected under the provisions of clause (1) of this bylaw.

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(b) Membership certificates, including those issued to Fellows and honourary members, shall remain the property of the Institute and in the event of termination or suspension of membership for any reason other than death shall be returned to the Institute.

(c) All membership certificates, including honourary membership certificates, shall be under the seal of the Institute attested by the President or a Vice-President and by the Secretary-Treasurer.

(2) (a) Every office of every firm shall be entitled to receive a permit in such form as the Council may from time to time determine and, subject to the terms of these bylaws and the Act, to hold the permit as long as it remains registered as a firm.

(b) Permits shall remain the property of the Institute and in the event of the firm ceasing to exist or meet the requirements of the bylaws or the Act or otherwise having its permit suspended or cancelled, shall be returned to the Institute.

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(a) the member's practising unit is the subject of a practice review or a follow-up review;

(b) the member's professional conduct is

(c) the member has not fully complied with an order of the Discipline Committee or any order of Council on an appeal from the Discipline Committee;

(d) the member is in arrears in respect of any Institute fee or other charges.

(2) The Membership Committee or the Council may impose conditions which must be satisfied before an application to resign is accepted. The Membership Committee shall not accept such resignation until such conditions have been satisfactorily fulfilled.

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(b) A part-time office shall not be operated without the prior approval of Council.

(c) A part-time office must be under the personal charge and management of a practising member who shall normally be present in that office during the published business hours of the part-time office, if such hours are published, and if such hours are not published, whenever such office is open for business.

(d) When the member who is responsible for the part-time office is not able to be in attendance, arrangements must be in place for the public to be served by competent staff who have access to the member by telephone, facsimile, e-mail or some other timely method of communication.

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(2) The permit issuance fee shall be set at such an amount as the Council may by resolution determine and shall be payable at the time that an application is made for a permit. The permit issuance fee shall be refunded in full in respect of any application that is not approved.

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(a) the full amount of such annual membership fee shall be paid by

(b) a reduced fee of such amount as the Council deems appropriate shall be paid by

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(2) The Council may adopt and publish from time to time the schedule of rates to be paid pursuant to clause (1) hereof, which rates shall be designed to cover such portion of the costs of the practice review as in the opinion of Council is appropriate in the circumstances.

(3) The provisions of Bylaws 332 and 333 shall apply mutatis mutandis to each member in respect of amounts payable pursuant to this bylaw on account of the member's firm or employees and the employees of any firm of which he or she is a partner, proprietor or shareholder.

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328 Annual membership fee reduction/refund on resignation

(1) A member shall be eligible for a partial or full refund, in accordance with the guidelines established by Council, of the annual membership fee payable in respect of a particular fiscal year if the member’s written application to resign from membership is received by the Institute, and such resignation is subsequently accepted by the Membership Committee.

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330 Exemption from or reduction of fees
In respect of a particular fiscal year, a member shall be eligible for exemption from or reduction in payment of the annual membership fees and special assessments but not from any amount payable pursuant to Bylaws 326(1) or 327(1), if, prior to the first day of the fiscal year, the member has met such eligibility criteria as the Council may prescribe from time to time.

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(2) Where the annual practitioner assessment of any member, or the amount payable pursuant to Bylaw 327(1), is not paid within two (2) calendar months after the date when such fee first became due, all rights and privileges as a member under the Act and bylaws become suspended as of the final date for payment and such suspension shall be reported to the Membership Committee.

(3) The permit of any firm whose annual permit registration fee is not paid within two (2) calendar months after the date when such fee first became due, shall be suspended as of the final date for payment and such suspension shall be reported to the Membership Committee. Additionally, all rights and privileges of membership of each member who is a shareholder, proprietor or partner of the firm become suspended as of the same date and such suspensions shall also be reported to the Membership Committee.

(4) (a) Payment of the fee, special assessment or any other charge and a reinstatement fee in such amount not exceeding the amount specified in Bylaw 323(a), as the Council may by resolution prescribe from time to time, shall cause membership in good standing to be reinstated, subject to the provisions of Bylaw 333(1), as of the date of the Institute's receipt of the fee, special assessment or any other charge and the reinstatement fee.

(b) Upon reinstatement to membership of the proprietor and each partner or shareholder who was suspended under clauses (1), (2), or (3) of this bylaw and upon payment of the permit registration and reinstatement fees, the permit of a firm which has been suspended pursuant to clause (3) of this bylaw shall be reinstated as of the later of the date that the suspended members have been reinstated to membership and the Institute's receipt of the permit registration and reinstatement fees.

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(b) The permit of any firm whose annual permit registration fee is not paid within two (2) calendar months after the date of the suspension of its permit for such non-payment, shall be cancelled as of the final date for payment of the annual permit registration fee and the cancellation of the permit shall be reported to the Membership Committee.

(2) (a) A person whose membership is terminated under clause (1) of this bylaw may apply to be readmitted to membership in accordance with the provisions of Bylaw 352.

(b) A firm whose permit has been cancelled under clause (1) of this bylaw may apply to have its permit re-issued in conjunction with the application for readmission of its proprietor, partners or shareholders in accordance with the provisions of Bylaw 352.

[The next bylaw is Bylaw 351]

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(2) A former member of the Institute who resigned while in good standing and, at the date of making application for readmission to membership pursuant to clause (1) of this bylaw, holds membership in good standing in another provincial institute shall be required to remit the annual membership fee for the current fiscal year, as prescribed by the Council pursuant to Bylaw 329.

(3) A former member of the Institute who resigned while in good standing and, at the date of making application for readmission to membership pursuant to clause (1) of this bylaw, holds membership in good standing in a recognized society, shall be required to remit the annual membership fee for the current fiscal year, as prescribed by the Council pursuant to Bylaw 323.

(4) A former member of the Institute who resigned while in good standing because of medical, compassionate or such other special circumstances as the Council may determine and does not hold membership in good standing in another provincial institute or a recognized society at the date of applying for readmission to membership pursuant to clause (1) of this bylaw shall be required to remit the annual membership fee for the fiscal year in which the applicant applies for readmission, as prescribed by the Council pursuant to Bylaw 323.

(5) A former member of the Institute who resigned while in good standing and, at the date of making application for readmission to membership pursuant to clause (1) of this bylaw, does not hold membership in good standing in another provincial institute or a recognized society shall be required to remit

(a) the annual membership fee for the fiscal year in which the applicant applies for readmission, as prescribed by the Council pursuant to Bylaw 323; and

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(a) if terminated for non-payment of annual membership fees and/or the charge for CICA membership,

(b) if terminated for non-payment of any other fee, charge or assessment that was due but not paid at the date of termination from membership,

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(1) Application for readmission
Any person expelled from membership in the Institute under the terms of an order of the Discipline Committee, or the Council, may apply to the Membership Committee to be readmitted to membership in the Institute upon making a written application in the form prescribed by the Council, filing the declaration required pursuant to Bylaw 355, and satisfying the requirements of this bylaw.

(2) Giving notice
The secretary of the Membership Committee shall, upon receiving a written application for readmission to the Institute, give notice of it to the Professional Conduct and Discipline Committees.

(3) Readmission hearing
The Membership Committee shall conduct a hearing of the application for readmission to the Institute at which the applicant and the Professional Conduct and Discipline Committees shall be entitled to be heard.

(4) Membership committee procedure
In the hearing before the Membership Committee held pursuant to clause (3) the applicant shall have the onus of proof. The procedure to be followed before and at such hearings shall, to the extent applicable, be in accordance with the provisions of Bylaws 550 - 580.

(5) Decision following a hearing
After conducting a hearing pursuant to clause (3), the Membership Committee may, subject to clause (7)

(a) accept the application; or

(b) accept the application subject to the applicant's fulfilling such requirements as the Membership Committee may deem appropriate; or

(c) reject the application.

(6) Factors to be considered in decision
In arriving at its decision, the Membership Committee shall have regard to such circumstances as it may deem appropriate, which may include

(a) the information contained in the declaration required to be filed pursuant to Bylaw 355;

(b) conduct during the time that the applicant was a member which was not investigated by the Professional Conduct Committee because it was reported after the applicant was expelled from membership;

(c) the circumstances of the applicant's expulsion from membership, including the nature of the charges of which he or she was found guilty, and the reasons for expulsion given by the committee which made the order;

(d) the extent to which the applicant has fulfilled the terms of the order pursuant to which the applicant was expelled from membership;

(e) the length of time since the applicant's expulsion; and

(f) the measures taken by the applicant since expulsion which support his or her entitlement to readmission.

(7) Criteria which must be met
An applicant for readmission must satisfy the Membership Committee that he or she is

(a) of good moral character; and

(b) competent to practice as a member of the Institute.

(8) Other information
The Membership Committee may request the applicant to provide such documentation or other information as the Membership Committee believes is necessary to make its determination.

(9) Rejection of application made on false or misleading declaration
If the Membership Committee finds that the declaration filed pursuant to Bylaw 355 was one which the former member knew or should have known was false or misleading, by reason of any failure to disclose conduct that, if engaged in by a member, could reasonably be considered a violation of the rules of professional conduct, it shall reject the application for readmission.

(10) Request for review by Council
Any person applying for readmission to membership in respect of whom the Membership Committee has conducted a hearing and made a decision pursuant to clause (3) shall be given written notice of the decision and, if not satisfied with the decision, may request the Council to review the decision pursuant to Bylaw 601.

(11) Reporting to Council
A decision of the Membership Committee in respect of which no application for review has been brought shall be reported to the Council, shall be recorded in the minutes of the Council, and shall be final, binding and conclusive for all purposes.

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(1) Investigation where misconduct disclosed in declaration or complaint made
The Membership Committee shall investigate any application for readmission in which either

(a) the declaration filed pursuant to Bylaw 355 discloses conduct that, if engaged in by a member, could reasonably be considered a violation of the rules of professional conduct, or

(b) a complaint is made against the applicant in respect of alleged misconduct occurring during the time between the member's resignation or termination and his or her application for readmission.

(2) Investigative powers
The Membership Committee shall have the power:

(a) to make such investigation as it deems necessary in fulfilling its responsibilities under Bylaws 356 (1), 358 (5), 359 (2) and 360 (5);

(b) to require the attendance of any member or student and the production of any books, records and working or other papers in their possession which may be required from time to time;

(c) to retain the services of any person on a fee basis, whether or not a member, to authorize such person to inquire into all matters which may be brought to his or her attention by the committee or its chair, and through its chair to authorize any such person to interview any member or student and to examine any books, documents and working or other papers.

(3) Decision following investigation
After its investigation pursuant to clause (1), the Membership Committee may, subject to the provisions of clause (4),

(a) accept the application, or

(b) accept the application subject to the applicant's fulfilling such requirements as the Membership Committee may deem appropriate, or

(c) reject the application.

(4) Factors to be considered in decision
In arriving at its decision, the Membership Committee shall have regard to such circumstances as it may deem appropriate, which may include

(a) the information contained in the declaration required to be filed pursuant to Bylaw 355,

(b) conduct during the time that the applicant was a member which was not investigated by the Professional Conduct Committee because it was reported after the applicant resigned, or was terminated or expelled from membership,

(c) whether the applicant is of good moral character,

(d) whether the applicant is competent to practice as a member of the Institute,

(e) where appropriate, the extent to which the applicant has fulfilled the terms of the order of the Discipline Committee, or the Council,

and may request the applicant to provide such documentation or other information which the Membership Committee believes is necessary to complete its investigation.

(5) Rejection of application made on false or misleading declaration
If the Membership Committee finds upon its investigation that the declaration filed pursuant to Bylaw 355 was one which the former member knew or should have known was false or misleading, by reason of any failure to disclose conduct that, if engaged in by a member, could reasonably be considered a violation of the rules of professional conduct, it shall reject the application for readmission.

(6) Request for review by Council
Any person applying for readmission to membership in respect of whom the Membership Committee has conducted an investigation and made a decision pursuant to clause (3) shall be given prompt written notice of the decision and, if not satisfied with such decision, may request the Council to review the decision pursuant to Bylaw 601.

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(2) Revocation of readmission by Discipline Committee
If, after conducting a hearing into a matter referred to it by the Professional Conduct Committee pursuant to clause (1), the Discipline Committee finds that the declaration filed in purported compliance with Bylaw 355 was false or misleading, by reason of a failure to specify in the declaration conduct which the member knew or should have known was conduct which, if engaged in by a member, could reasonably be considered a violation of the rules of professional conduct, then upon such finding the member's readmission to membership shall be revoked.

(3) Discipline Committee procedure
The procedure before and at a Discipline Committee hearing held pursuant to clause (2) should be in accordance with the provisions of Bylaws 550-580.

(4) Request for review by Council
Any person in respect of whom the Discipline Committee has conducted a hearing and made a finding pursuant to clause (2) shall be given prompt written notice of the decision and, if not satisfied with such decision, may request the Council to review the decision pursuant to Bylaw 601.

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(2) Automatic suspension upon becoming a bankrupt
Any member upon becoming a bankrupt is thereupon suspended from membership in the Institute until membership is reinstated in accordance with the provisions of this bylaw.

(3) Members to notify Institute of bankruptcy
A member who becomes a bankrupt shall notify the Institute of the fact in writing not later than 15 days after the event.

(4) Application for reinstatement
Any person whose membership in the Institute is suspended by operation of clause (2), and against whom there is no charge outstanding under Bylaw 510, may apply to have his or her membership reinstated upon filing acceptable documentation as evidence that the bankruptcy has been discharged.

(5) Membership Committee to investigate
Any application under clause (4) shall be investigated by the Membership Committee pursuant to Bylaw 356 (2) and, after such investigation, the Membership Committee may, subject to the other provisions of this bylaw, accept or reject the application and, if it is accepted, membership shall be reinstated in accordance with such acceptance or, in the case of a review under clause (10), in accordance with any acceptance by the Council.

(6) Where Professional Conduct Committee to investigate
If the Membership Committee while conducting its investigation becomes aware of

(a) any preliminary investigation and enquiry by the Professional Conduct Committee into the professional conduct of the applicant pursuant to Bylaw 510, or

(b) any act, omission, matter or thing on the part of the applicant that the Professional Conduct Committee is empowered to investigate and enquire into pursuant to Bylaw 510,

it may continue its investigation but, in the case of subclause (b) hereof, shall bring such act, omission, matter or thing to the attention of the Professional Conduct Committee for investigation and enquiry pursuant to Bylaw 510.

(7) Termination of Membership Committee investigation
Where an investigation or enquiry by the Professional Conduct Committee referred to in clause (6) hereof results in a charge being made against the applicant, the disposition of which causes the applicant to be suspended as a member for a specified period of time, or to be expelled from membership, before the Membership Committee concludes its investigation, the Membership Committee shall not proceed further with its investigation and the application made under clause (4) hereof shall terminate and be of no further effect.

(8) Factors to be considered in decision
In arriving at its decision under clause (5) hereof, or in reviewing such decision, the Membership Committee or the Council, as the case may be, shall have regard to such considerations as it may deem appropriate including

(a) whether the applicant is competent to practice as a member of the Institute;

(b) the nature of any outstanding disciplinary order and the state of compliance therewith by the applicant;

(c) whether the applicant has been discharged from bankruptcy;

(d) the financial circumstances of the applicant at the date of applying for reinstatement as a member.

(9) Conditions prior to reinstatement may be imposed
The Membership Committee or the Council, as the case may be, may require that the applicant satisfy such conditions as are deemed appropriate to be fulfilled prior to being reinstated as a member.

(10) Request for review by Council
Any person applying pursuant to clause (4), shall be given prompt written notice of the decision of the Membership Committee and, if not satisfied with such decision, an application may be made to have the matter reviewed by the Council pursuant to Bylaw 601 before such decision is reported to the Council.

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(a) a member who is a shareholder in the professional corporation shall notify the Institute in writing of such bankruptcy not later than fifteen (15) days after the event;

(b) the permit of the professional corporation shall be cancelled; and

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(2) Membership Committee to investigate and decide
The Membership Committee shall conduct an investigation pursuant to Bylaw 356 (2) in respect of any student or membership candidate for whom notification has been received pursuant to clause (1) and, after such investigation may, subject to any other provisions of this bylaw

(a) permit the student or membership candidate to maintain registration with the Institute, or to maintain such registration subject to fulfilment of any conditions which the committee believes to be appropriate in the circumstances; or

(b) suspend the registration of the student or membership candidate, including eligibility to attempt any Institute examinations,

(3) Discharge and other requirements for admission to membership of students and membership candidates
A student or membership candidate who successfully fulfils all the requirements prescribed by the Council for admission to membership shall not be eligible to become a member until

(a) acceptable documentation has been filed with the Institute as evidence that the bankruptcy has been discharged; and

(b) the Membership Committee is satisfied that the student or membership candidate has complied with any conditions prescribed pursuant to clause 2(a) or 2(b)(ii).

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(a) is declared by a court to be a mentally incompetent person or is found incapable of managing his or her affairs through mental infirmity pursuant to the Mental Health Act, R.S.M. c. M110, or other statute for the time being in force, or

(b) (b) is certified incompetent to manage his or her estate or appoints the Public Trustee as committee of his or her estate pursuant to the Mental Health Act, R.S.M. c. M110, or other statute for the time being in force, or

(c) is admitted as or becomes an involuntary patient in a psychiatric facility or continues therein by virtue of a certificate of renewal, pursuant to the Mental Health Act, R.S.M. c. M110 or other statute for the time being in force, or

(d) is found on account of insanity unfit to stand trial on a criminal or similar offence, or, when he or she is determined to be not guilty of a criminal or similar offence by reason of insanity.

(2) Documentary evidence required before reinstatement application
A member suspended under clause (1) may apply to the Membership Committee to have his or her membership reinstated after the Institute receives documentary evidence that he or she

(a) if suspended pursuant to clause (1)(a) is declared by a court to be mentally competent or capable of managing his or her own affairs as evidenced by a court order to that effect pursuant to the Mental Health Act, R.S.M. c. M110 or other statute for the time being in force, or

(b) if suspended under clause (1)(b) is competent to manage his or her estate as evidenced by notice of cancellation of the certificate of incompetence pursuant to the Mental Health Act, R.S.M. c. M110 or other statute for the time being in force, or written evidence to that effect, from the Public Trustee, as may be appropriate, or

(c) if suspended pursuant to clause (1)(c) has sufficiently recovered and is discharged from a psychiatric facility as evidenced by a certificate or other written evidence to that effect from an appropriate, authorized individual in such psychiatric facility, or

(d) if suspended pursuant to clause (1)(d) is released from custody and after the investigation by the Professional Conduct Committee has been concluded, and no charge of professional misconduct is laid against the member; or in the event a charge is laid against the member, the Discipline Committee or Council determines that he or she is not guilty of professional misconduct.

(3) Acceptable evidence
For the purposes of this bylaw the following may be accepted by the Membership Committee as conclusive proof of the facts certified, evidenced or declared:

(a) in the case of a mentally incompetent person, a certified copy of the final court order declaring the person to be mentally incompetent, or in the case of a person found incapable of managing his or her affairs through mental infirmity, a certified copy of the final court order so declaring the person;

(b) in the case of a person certified to be incompetent to manage his or her estate, a certified copy of such certificate of incompetence or other written evidence from the Public Trustee, as his or her statutory or appointed committee, that the person is incompetent to manage his or her estate;

(c) in the case of a person who is an involuntary patient in a psychiatric facility, written evidence from an appropriate, authorized individual in such psychiatric facility, stating that the person has been involuntarily admitted to, or has become an involuntary patient in, the psychiatric facility or continues therein as an involuntary patient;

(d) in the case of a person who has been found unfit to stand trial by reason of insanity or not guilty of a criminal or similar offence by reason of insanity the certificate of the clerk of the court to that effect.

(4) Members' obligations to report mental incompetence or disability of other members
A member

(a) appointed to act as the committee for a member who has been suspended pursuant to clause (1)(a) shall report the fact of the appointment to the registrar;

(b) appointed an Attorney pursuant to a Power of Attorney, of a member who has been suspended pursuant to clause (1) which Power of Attorney remains in effect when the member is certified incompetent to manage his or her affairs pursuant to the Mental Health Act, R.S.M. c. M110 or other statute for the time being in force, shall report the fact of the appointment and that he or she is acting pursuant to that appointment to the registrar;

(c) who becomes aware that another member has been suspended pursuant to clause (1) shall report to the registrar, the fact that

(5) Membership Committee to investigate and decide
Any application under clause (2) shall be investigated by the Membership Committee pursuant to Bylaw 356 (2) which may reinstate the applicant to membership if satisfied that the suspended member is of good moral character and is competent to practice as a member of the Institute.

(6) Conditions prior to reinstatement may be imposed
The Membership Committee or the Council, as the case may be, may require the applicant to satisfy such conditions as are deemed appropriate prior to reinstating the membership.

(7) Request for review by Council
A suspended member applying pursuant to clause (2) shall be given prompt written notice of the decision of the Membership Committee and, if not satisfied with the decision, the suspended member may apply to have the matter reviewed by the Council pursuant to Bylaw 601.

(8) Reporting to Council
The Membership Committee shall report its decision to the Council.

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371 Definitions
For purposes of bylaws 371 through 375,

(a) "Accredited Organization" means an organization, external to the Canadian Institute of Chartered Accountants, whose designation program has been approved for designating chartered accountants as specialists by the Board of Directors of the Canadian Institute of Chartered Accountants on the recommendation of the National Specialization Council;

(b) "Alliance for Excellence" means a body of Chartered Accountants that develops and administers a Specialist Certification Program approved by the Board of Directors of the Canadian Institute of Chartered Accountants on the recommendation of the National Specialization Council;

(c) "National Specialization Council" means the National Specialization Council of the Canadian Institute of Chartered Accountants;

(d) "specialist certification program" means a program of an Alliance for Excellence that leads to formal recognition and designation of chartered accountants as specialists;

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(a) the member continuing to be designated by and in good standing with an Alliance for Excellence or Accredited Organization and continuing to remain in good standing with the Institute; and

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380 Registration for the practice of public accounting (July 2007)

(1) Effective April 1, 2008, the following members will be eligible to apply for a permit to practise public accounting:
(a) all members who are in good standing as at April 1, 2008, and
(b) those members who are admitted to membership after April 1, 2008 and who have completed the prescribed period of practical public accounting experience required under regulation 4717(1).

(2) Members who are admitted to membership after April 1, 2008 and who have not completed the prescribed period of practical public accounting experience required under regulation 4717(1) may apply for a permit to practice public accounting only after satisfying the Membership Committee as to their competence to practice public accounting.

The Membership Committee may establish the means of evaluating the competence of such members to practice public accounting and accordingly, may prescribe additional education or experience requirements.

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(i)

a person who is a voting shareholder of the corporation or a spouse or child, within the meaning of the Income Tax Act (Canada), of a voting shareholder of the corporation, or

(ii)

a corporation, each share of the capital stock of which is legally and beneficially owned by a person referred to in (i) above;

(i)

a member, or

(ii)

an employee under the supervision of a member through whom the corporation will be practicing public accounting;

(i)

the corporation has fulfilled any other requirements as may be prescribed by the Council from time to time.

(i)

an executor or administrator of the estate of an individual as a consequence of the death of the individual;

(ii)

a trustee in bankruptcy on the bankruptcy of the owner of the shares;

(i)

the member remains a director or an officer of the corporation more than fourteen (14) days after the commencement of the suspension, or

(ii)

the corporation is not practising public accounting through any other member; or

(i)

the individual remains a director or officer of the corporation more than fourteen (14)days after ceasing to be a member,

(ii)

the individual remains a voting shareholder for more than ninety (90) days after ceasing to be a member, or for any longer period allowed by the Council,

(iii)

the corporation is not providing professional services through any other member.