To ensure CGAs maintain a reputation for excellence, CGA-Canada regularly reviews its professional standards. Adherence to high professional and practice standards ensures that CGAs continue to offer superior professional services worthy of the public’s trust.
- CGA-Canada’s Code of Ethical Principles and Rules of Conduct (CEPROC) provides standards of conduct that apply to CGAs. The rules of conduct provide specific statements on acceptable professional conduct. CEPROC acts as positive governance for members and sets out those professional obligations to society, clients or employers.
- The CGA Independence Standard provides a conceptual framework for those performing assurance and specified auditing procedure engagements. It requires CGAs to identify threats to independence and adopt appropriate safeguards to protect the public while ensuring that the opinions provided are free of conflict or other bias.
- CGAs entering public practice must also meet additional requirements. A comprehensive national practice review system sets out rigorous evaluations of the practitioner’s operating standards. The two-volume CGA-Canada Public Practice Manual provides a standard for public practitioners.
- The CGA Continuing Professional Development Standard requires at least 120 hours of relevant professional development, including activities such as attending courses, seminars, technical sessions and self-study over an average of three years.