Public Notices

“Chartered Global Practising Accountants of Canada (CGPA Canada)”

The Chartered Global Practising Accountants of Canada (CGPA Canada) is a federally incorporated professional body established under the Canada Not-for-profit Corporations Act, S.C. 2009, c. 23 (assented to on June 23, 2009). This is the same federal statute under which the Chartered Professional Accountants of Canada (CPA Canada) is constituted. The statute was enacted by Her Majesty, with the advice and consent of the Senate and House of Commons of Canada, affirming the authority of federally incorporated bodies under Canada’s constitutional framework.

Pursuant to this federal Act, CGPA Canada possesses full legal capacity to carry on its professional and regulatory activities throughout Canada (Section 16), including the authority to appoint or recognize qualified public accountants for the purposes of audit, review, compilation, and financial reporting, as set out in:

• Section 127(1)(e) — Appointment of a public accountant by the members;

• Sections 181(1) and 186(1) — Public accountant requirements for soliciting corporations;

• Sections 184(2) and 185(1) — Filling vacancies in the office of public accountant.

  
  

In accordance with its articles of incorporation, regulatory mandate, and international alignment with standards established by bodies such as IFAC, IAASB, IFRS, and IES 8, CGPA Canada regulates the professional conduct, licensing, and public accounting activities of its members across Canada, including within the province of British Columbia.

CGPA Canada: Federal Recognition and Regulatory Autonomy

As a recognized national professional body, CGPA Canada exercises independent authority to license, govern, and discipline its chartered practising accountants (CGPAs). This authority includes the power to determine eligibility, confer credentials, and oversee public practice functions in the public interest.

Any suggestion that CGPA Canada’s members must be authorized by a provincial statute to carry out functions already permitted under federal law not only misunderstands the legal framework of Canadian federalism but also contradicts the principles of constitutional paramountcy and freedom of association.

Conclusion: CGPA Canada Is Second to None

CGPA Canada exercises exclusive authority to regulate Chartered Practising Accountants across Canada, including in British Columbia, under its federally conferred mandate. Rooted in the Canada Not-for-profit Corporations Act, CGPA Canada’s framework is grounded in public interest protection, international compliance, and a commitment to a globally accessible, standards-based pathway for professional accountants.

Backed by federal law and aligned with global standards, CGPA Canada stands as a fully competent, independent, and equal national body—second to none.

CGPA Canada and CPA Canada: Federally Equal, Legally Aligned

Both CGPA Canada and CPA Canada are:

• Federally incorporated under the Canada Not-for-profit Corporations Act;

• Independent of any provincial legislation or delegated provincial regulatory power; and

• Aligned with international financial reporting and professional accounting standards, including those of the IFAC, IAASB, and IES 8.

  
  

Clarification of Legal Status and Scope: CGPA Canada VS CPA Canada

It is important to note that:

• CPA Canada and its provincial affiliates, including CPABC, are not affiliated with, related to, or endorsed by CGPA Canada; and

• CPA Canada members are not authorized to practise or hold themselves out as Chartered Practising Accountants, Chartered Tax Practitioners, or Chartered Public Finance Accountants, unless they also hold current CGPA Canada membership in good standing and appropriate licensure under CGPA Canada’s public practice framework.

  
  

CGPA Canada and CPA Canada False and Misleading Statements by CPABC and Related Bodies

Several provincial affiliates of CPA Canada—including CPABC, CPA Saskatchewan, and CPA Yukon—have made false and misleading statements on their websites and blogs, including claims:

• That only CPABC is a legitimate regulatory or professional accountancy body in Canada;

• That CGPA Canada misleads the public regarding its qualifications or authority to license audit, review, or compilation services; and

• That only CPA Canada has contributed to the development of Canadian accounting standards.

  
  

These statements are factually and legally incorrect and appear intended to mislead the public and suppress competition from a federally recognized body.

Limits of CPABC’s Statutory Jurisdiction

The Chartered Professional Accountants Act (SBC 2015, c.1) clearly limits CPABC’s authority:

• Section 3(c): CPABC may only regulate the conduct of its own members, students, and registrants in British Columbia.

• Section 47: The CPA Act does not apply to individuals or bodies acting under the authority of another Act, such as CGPA Canada under the Canada Not-for-profit Corporations Act.

Thus, CPABC has no legal authority over CGPA Canada or its members.

Protection of Professional Designations

• Section 51 of the CPA Act protects the use of CPA-related titles. It does not prohibit the use of CGPA-related designations such as:

  • Chartered Practising Accountant (CGPA)

  • Chartered Tax Practitioner (CTP)

  • Chartered Public Finance Accountant (CPFA)

These designations are lawfully used and regulated by CGPA Canada under its federal charter and internationally recognized standards.

Misuse of Regulatory Power and Market Suppression

CPABC’s conduct, including public notices and online content, constitutes:

• Unfair competition under the Competition Act (Sections 52, 74.01, and 79);

• Trade barriers under the Canadian Free Trade Agreement (CFTA) and New West Partnership Trade Agreement (NWPTA);

• Constitutional breach of Section 91 of the Constitution Act, 1867, which reserves federal jurisdiction over incorporation and interprovincial trade.

  
  

Reciprocal Restrictions Under CGPA Canada’s Regulatory Framework

CGPA Canada’s regulatory framework does not prevent CPA Canada members from calling themselves “accountants.” However, it prohibits the use of reserved designations by non-members. Unless CPABC members are also licensed by CGPA Canada, they may not:

• Conduct audits or reviews under IFRS or IAASB standards using CGPA credentials;

• Issue audit or assurance reports purporting to meet CGPA’s international standards;

• Describe themselves using any CGPA-regulated titles.

  
  

Legal Precedents Supporting Federal Supremacy

Under the doctrine of federal paramountcy, Canadian courts have consistently ruled that federal law prevails over conflicting provincial legislation. Relevant Supreme Court of Canada decisions include:

• BC (AG) v. Lafarge Canada Inc., 2007 SCC 23

• Law Society of BC v. Mangat, 2001 SCC 67

• Multiple Access Ltd. v. McCutcheon, 1982 SCC 161

• Canada (AG) v. BC Investment Management Corp., 2019 SCC 63

These rulings confirm that federally regulated professions—including those incorporated under the Canada Not-for-profit Corporations Act—cannot be overridden or constrained by provincial statutes.

Conclusion

CGPA Canada is a legitimate, federally incorporated, internationally aligned professional accountancy body. It stands on equal legal footing with CPA Canada. Any attempt by CPABC or its affiliates to disparage or restrict CGPA Canada is unlawful, anti-competitive, and constitutionally invalid.

Chartered Global Practising Accountants of Canada (CGPA Canada)

www.cgpaglobal.ca

The Chartered Global Practising Accountants of Canada (CGPA Canada) is incorporated under the Canada Not-for-profit Corporations Act, S.C. 2009, c. 23 (assented to on June 23, 2009), enacted by Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada—the same federal statute under which the Chartered Professional Accountants of Canada (CPA Canada) is established.