Governance
CPAB By-Law
CPAB By-Law No. 1 (as amended)
By-Law No. 1 (as amended) is the corporate by-law of CPAB adopted pursuant to the Canada Not-for-profit Corporations Act in 2014. All corporations incorporated under the Canada Not-for-profit Corporations Act are required to have by-laws stating their rules for
governing and operating the corporation.
By-Law No. 1
By-Law (January 7, 2009)
By-Law (January 7, 2009) is the corporate by-law that was in effect from 2009-2014.
By-Law (January 7, 2009)
By-Law (April 20, 2004)
By-Law (April 20, 2004) is the corporate by-law that was in effect from 2004-2009.
By-Law (April 20, 2004)
Legislation
In addition to National Instrument-52-108-Auditor Oversight, several Canadian provinces and territories have enacted auditor oversight legislation, including:
- Ontario
- British Columbia
- Yukon
- Northwest Territories
- Saskatchewan
- Manitoba
- New Brunswick
- Alberta
CPAB is recognized as an auditor oversight body in each of these jurisdictions. In Québec, CPAB operates by way of an agreement with the Ordre des CPA du Québec. The most extensive auditor oversight body legislation is the Canadian Public Accountability Act (Ontario).
Privacy Statement
We are committed to protecting the privacy of personal information we collect from our employees, inspection consultants, members of our Board of Directors, members of our Roster of Hearing Officers, and designated professionals in participating audit
firms registered with CPAB.
Read our Privacy Statement
Statement of Accountability and Governance Practices
For a detailed overview of our structure and governance practices, read our Statement of Accountability and Governance Practices.
Click here to read the Statement
Resources
- Statement of Accountability and Governance Practices
- National Instrument 52-108 Auditor Oversight
- Companion Policy 52-108CP Auditor Oversight
- CPAB Act
- CPAB Rules
- Board of Directors Charter
- Risk and Audit Committee Charter
- Human Resources and Governance Committee Charter
- Code of Ethics for CPAB Board of Directors
- Code of Ethics for Staff and Consultants
- Whistleblower Hotline
- CPAB By-Law No. 1