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• Regulations and agreements governing the profession

A rigorously supervised profession

The CGA profession is rigorously supervised by the Professional Code and and other regulations. CGAs must comply with the applicable regulations in order to obtain and preserve their right to practice.  This body of strict rules is a excellent guarantee of professionalism.

Here are the regulations supervising CGA members:

*Code of ethics of Certified General Accountants

*Regulation respecting liability insurance for Certified General Accountants

*Regulation respecting the records of a Certified General Accountant who ceases to practice

*Regulation respecting the practice of the certified general accountancy profession within a partnership or joint-stock company

*Regulation respecting the indemnity fund of the Ordre professionnel des comptables généraux accrédités du Québec (Available in French only)

*Regulation on continuing education for Certified General Accountants (Available in French only)

*Regulation on continuing education for Certified General Accountants holder of a Public Accountancy permit

*Regulation respecting the public accountancy permit of the Ordre des comptables généraux accrédités du Québec

*Regulation on the Procedure of the professional inspection committee of Certified General Accountants

*Regulation respecting the keeping of records and consulting offices by Certified General Accountants

*Regulation respecting the refresher training periods and the refresher courses of the Ordre professionnel des comptables généraux accrédités du Québec

*Regulation respecting the terms of use of the auditor designation for Québec certified general accountants

Regulations governing the Ordre des CGA du Québec, the training to become a CGA and licencing :  

*Regulation respecting the business of the Board and general meetings of the Ordre des comptables généraux accrédités du Québec (Available in French only)

*Regulation on legal authorizations to practice as a Certified General Accountant or licensee outside Québec giving access to the permit of the Ordre des comptables généraux accrédités du Québec (Available in French only)

*Regulations respecting the committee on training of Certified General Accountants 

*Regulation respecting the terms and conditions for the issue of a permit of the Ordre des comptables généraux accrédités du Québec (Available in French only)

*Regulation for permit issuance of the Ordre des comptables généraux accrédités du Québec to give effect to the arrangement made by the Ordre under the agreement between Quebec and France on mutual recognition of professional qualifications (Available in French only)

*Regulation respecting the diplomas issued by designated educational institutions which give access to permits or specialist's certificates of professional orders (Available in French only) 

*Regulation respecting elections and representation on the Board of Directors of the Ordre des comptables généraux accrédités du Québec (Available in French only)

*Regulation respecting standards for equivalence of diplomas for the issuing of permits by the Ordre des comptables généraux accrédités du Québec (Available in French only) 

*Regulation respecting standards for equivalence standards  for the issuing of permits by the Ordre des comptables généraux accrédités du Quebéc (Available in French only)

*Regulation respecting the annual report of professional orders (Available in French only) 

*Regulation on the Tableau (Directory) of professional orders (Available in French only)

*Regulation respecting the conciliation and arbitration procedure for the accounts of certified general accountants

Agreements and documents governing the profession

*Agreement reached between the Ordre des CGA du Québec and the Autorité des marché financiers du Quebec in the supervision of CGA members who hold a degree in financial planning (Pl. Fin.) awarded by the Institut québécois de planification financière (Available in French only)