Administrative review of CPAB’s decisions
Pursuant to Section 700 of the CPAB Rules, CPAB maintains a roster of independent review hearing officers who may preside over review proceedings. The review hearing officers and the roster Chair are appointed by CPAB’s Council of Governors and are independent of CPAB. After a firm, or an individual, petitions for a review proceeding, the Chair of the roster will appoint an independent panel of three review hearing officers to preside over the review proceeding. A bilingual panel will be appointed where, prior to the initial selection of the review panel, a party to the proceeding requests that it be conducted in French.
Roster of review hearing officers
- Chair of the roster of review hearing officers: Lawyer, Ontario.
- Review Hearing Officer 1: Accountant, Quebec (bilingual).
- Review Hearing Officer 2: Accountant, Quebec (bilingual).
- Review Hearing Officer 3: Accountant, British Columbia.
- Review Hearing Officer 4: Lawyer, Ontario.
- Review Hearing Officer 5: Accountant, Ontario.
- Review Hearing Officer 6: Lawyer, Manitoba.
- Review Hearing Officer 7: Engineer, Alberta.
- Review Hearing Officer 8: Accountant, Ontario.
- Review Hearing Officer 9: Accountant, Alberta.
- Review Hearing Officer 10: Lawyer, Ontario.
Petitioning for a review proceeding
During a review proceeding a firm may:
- Seek a review of CPAB’s proposal not to invite an applicant firm to become a participating audit firm (see Rule 209).
- Seek a review of CPAB's proposal to publish information regarding the participating audit firm (see Rule 416).
- Seek a review of CPAB’s proposal to impose enforcement actions on a participating audit firm (see Rule 603).
 Pursuant to CPAB By-Law No.1, the Council of Governors shall consist of the following individuals:
- The Superintendent of Financial Institutions of Canada;
- The Chair of the Ontario Securities Commission (OSC);
- The Chair of the Autorité des marchés financiers of Quebec (AMF);
- The Chair of the Canadian Securities Administrators (CSA), unless that individual is already the Chair of the OSC or the AMF, in which case the CSA shall select the fourth governor;
- A fifth governor selected by the CSA; and
- A person who is a professional accountant and has audit oversight regulatory experience.