Filing a Complaint

Complaints Process

As the governing body of a self-regulating profession, the Association of Chartered Professional Accountants of Newfoundland and Labrador (CPA NL) has a responsibility to protect the public interest by ensuring that all Members, Students, and CPA Professional Corporations observe high professional and ethical standards.

To ensure the protection of the public, our membership is expected to maintain their professional competence and meet or exceed the standards set within our regulatory framework, this includes:

  • High standards of qualification, involving both a demanding education program and a significant period of prescribed practical experience under authorized supervision
  • A comprehensive professional development program
  • Mandatory practice inspection program directed to ensuring that Members engaged in public practice maintain prescribed professional standards
  • A comprehensive disciplinary process that, through experienced Members of the profession and public representatives, deals on a timely basis with complaints and other matters concerning the professional conduct of Members, Students, and CPA Professional Corporations.
Through the disciplinary process, CPA NL  reviews and assesses the conduct of members for compliance with the professional and ethical standards set out in the Regulatory Framework, which includes the Chartered Professional Accountants and Public Accountants Act, 2014  (the Act), the Regulations, Bylaws, Rules of Professional Conduct and CPA NL Policies.

CPA NL does not provide a fee dispute mediation service – anyone with complaints or concerns regarding fees charged by a member are encouraged to try to resolve the matter directly with the member involved. Also, the disciplinary process does not provide a mechanism for claiming compensation from a member for an alleged mistake or negligence. 


Making a Complaint

An Allegation is defined in section 27(a) of the Act as “a written document alleging that a person has engaged in conduct deserving of sanction”.

Conduct Deserving of Sanction is defined in 27(c) of the Act and includes professional misconduct, unprofessional conduct, professional incompetence, failure to maintain minimum standards of practice, conduct unbecoming a member, incapacity or unfitness of a member to practice and an act in breach of the Act, the regulations or the Rules of Professional Conduct.

If you have concerns regarding the conduct of a member, CPA NL can review the matter if your allegation is in writing and signed by you or your solicitor. It should provide as much information as possible regarding the circumstances giving rise to the allegations, including:

  • a summary of what occurred;
  • when it occurred;
  • the Member’s name and where the Member worked or works;
  • your name and contact information;
  • copies of any supporting documentation.
Allegations should be directed to the Registrar by Mail at:

Attention: Registrar
Association of Chartered Professional Accountants of Newfoundland and Labrador
Suite 500, 95 Bonaventure Avenue
St. John’s, NL, A1B 2X5

Private and Confidential