100 years of history with a look to the future
For more than 100 years, the certified general accountants of Québec (CGAs) have pursued the same objective: protect the public and maintain high standards governing their training and practice as versatile accountants.
The history of the Ordre des CGA du Québec can be divided into three main eras.
1908 – Beginnings
In 1908, John Leslie and several accountant colleagues founded the Canadian Accountants Association. In 1913, by special Act of the Canadian Parliament, it was given a national charter. Until 1946, the professional society conducted its activities in the province through its Montreal and Québec City chapters
1946 – Major milestone for the profession
The CGAs of Québec were incorporated. However, under the provisions of Bill 201, they were excluded from public auditing. This legislation seriously impeded the development of the provincial Association in the 1950s.
1973 – The Professional Code comes into force
This Code created two “reserved title” professional corporations, CGA and RIA, while the Chartered Accountants Act again conferred exclusive rights on CAs, in effect reaffirming the exceptional status granted in the 1946 legislation. By adopting the Professional Code, the , the provincial government assumed a more direct role in the regulation of professional activities; by creating the Office des professions du Québec , it also sought to establish an ongoing liaison between the professional associations and the minister responsible for the application of professional laws.
In 1974, as a member of the Quebec Interprofessional Council , new operational structures were created to comply with the new legislative requirements. Under those changes, the Ordre des CGA du Québec was henceforth administered by a Bureau (now Board of Directors ) made of up 24 directors. Twenty of these directors are CGAs elected by the regional associations, while four are appointed by the Office des professions. Every year, the directors are required to elect from among their number the members of the Administrative Committee (now Executive Committee), which consists of a president and four other directors.
The Corporation also had to create a Professional Inspection Committee Committee tasked with monitoring CGAs’ professional practice and ensuring compliance with established standards. The Ordre also appoints a “syndic” (similar in function to an ombudsperson) responsible for reviewing service complaints received from the public.