Complaints and Discipline

Pursuant to the Chartered Professional Accountants Act, CPA New Brunswick governs and regulates the conduct of its Members, Candidates, Students, Firms and Professional Corporations, irrespective of the type or nature of professional services being offered and rendered for the interest of the public and the profession.

In order to deliver on this pledge, CPA New Brunswick has interest in ensuring that accounting professionals are competent, that they conduct themselves in an honourable and ethical manner, that process is followed in instances of alleged malpractice or wrongdoing, and that remedial measures are pursued when the circumstances command or warrant.

This responsibility is met through a program of interrelated activities that include:

  • High standards of qualification, involving both a demanding education program with a rigorous final examination and a significant period of prescribed practical experience under authorized supervision;
  • A comprehensive professional development program;
  • An internationally-recognized, mandatory practice inspection program which ensures that members and firms engaged in public practice maintain prescribed professional standards;
  • A comprehensive and well-resourced disciplinary process that, through experienced Members of the profession and public representatives, deals in a timely basis with complaints and other matters concerning the professional conduct of members, candidates, firms and professional corporations.

The Complaint Process

The Complaint Process has three distinct phases:

  1. complaint crystallization;
  2. investigation by the Complaints Committee, and;
  3. investigation by the Hearing Committee.

How to file a complaint

As a self-regulating professional organization, it is very important that our members, firms and students act in a professional, ethical and competent manner at all times. Activities which a discipline tribunal may find to be unprofessional conduct are specified in section 93 of the Chartered Professional Accountants Act (referred to as the Act).

If you feel that the service you have received from a CPA New Brunswick member or firm, or the conduct of a member, firm or a candidate in the CPA Professional Education Program, has been unprofessional, unethical or incompetent, you may send CPA New Brunswick a written complaint which will be addressed through a disciplinary process set out in the Act. The complaint should contain a description of what happened and include any supporting documentation.

Complaints against members, candidates, firms, and professional corporations must be in writing and accompanied by the Complaint Form and should be directed to the Registrar:

By mail (marked Private & Confidential):

Chartered Professional Accountants New Brunswick
Attn: Registrar
860 Main Street, Suite 602
Moncton, NB  E1C 1G2

By email: [email protected]

By telephone: (506) 830-3300

Please consult the 2024 Complaint and Discipline Process Guide for additional information.

For any questions, comments, or concerns, please call us at (506) 830-3300.