cma professional misconduct and code of professional ethics regulation

Cma professional misconduct and code of professional ethics regulation

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Certified Management Accountants of Ontario Updated: June 21, 2010 Professional Misconduct and Code of Professional Ethics Regulation p. 1 of 4 Professional Misconduct and Code of Professional Ethics Regulation 1. Preamble 1.1 Capitalized terms used in this Regulation (and not otherwise defined herein) shall have the meanings ascribed to such terms in the Bylaws of Certified Management Accountants of Ontario (CMA Ontario). 1.2 The Interpretation provisions of the Bylaws (namely, Section 2) form part of this Regulation and are incorporated herein by reference. 2. Professional Misconduct 2.1 In this section, “negligence” means an act or an omission in the carrying out of the work by a Member, Student or Firm that constitutes a failure to maintain the standards that a reasonable and prudent Member, Student or Firm of equivalent designation in CMA Ontario would maintain in the circumstances. 2.2 For the purposes of the Bylaws, “professional misconduct” means: (a) negligence; (b) a breach by a Member, Student or Firm of the Act or the Bylaws; (c) undertaking work the Member, Student or Firm is not competent to perform by virtue of his or her training and experience; (d) the Member, Student or Firm has: (i) committed or been convicted of any criminal offence including but not limited to fraud, theft, forgery, tax evasion, and violation of securities laws; or
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Certified Management Accountants of Ontario Updated: June 21, 2010 Professional Misconduct and Code of Professional Ethics Regulation p. 2 of 4 (ii) pleaded guilty to or been found guilty of a criminal offence but has been discharged absolutely or upon conditions prescribed in a probation order; (e) the failure of a Member, Student or Firm to respond promptly and cooperate fully with respect to requests for information and other
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This note was uploaded on 05/09/2011 for the course RSM 323 taught by Professor Lisaharvey during the Spring '11 term at University of Toronto- Toronto.

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Cma professional misconduct and code of professional ethics regulation

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