Post Suspension Options

What are my options as a suspended member?

Option 1: Reinstatement
For a suspended member or firm to apply for re-instatement under Bylaw 37.1 and 37.2 and Board Rule 337.1 an application will be assessed by the Registrar within thirty (30) days of receipt and forwarded to the Registration Committee based on risk.

The application for reinstatement must satisfy all of the following:

Bylaw	Requirement	How to Achieve Compliance
37.2(a)	Paid all amounts owed to the Institute.	This includes: Payment of the registration fees as necessary, Payment of the reinstatement fees, and All amounts for late fees previously assessed.
37.2(b)	Satisfied any outstanding conditions or restrictions at the time of suspension.	This includes all outstanding regulatory activities such as reporting CPD and filing a declaration, completing practice inspection, fulfilling a licence condition or restriction, completing CPD verification, etc.
37.2(c)	Provide evidence that the individual is competent and of good character.	The evidence for competency will be the completion of CPD reporting and the quality of any CPD plan required. Good character is assessed based on specific considerations related to a suspended member’s prior pattern of behaviour (i.e. if the suspended member has been suspended one or more times before), the corrective action taken prior to the reinstatement application (i.e. if all fees were paid and declarations were made promptly following the suspension, etc.), and the risk to the public/profession (i.e. if a suspended member is employed in public practice, if a suspended member provides licensed services to the public) when determining which outcome below will apply. A suspended member may have to provide one or more of the following: A written plan for future compliance Reference letters Responses to ethical scenarios More details on the assessment of good character are below.

Bylaw

Requirement

How to Achieve Compliance

37.2(a)

Paid all amounts owed to the Institute.

This includes:

Payment of the registration fees as necessary,
Payment of the reinstatement fees, and
All amounts for late fees previously assessed.

37.2(b)

Satisfied any outstanding conditions or restrictions at the time of suspension.

This includes all outstanding regulatory activities such as reporting CPD and filing a declaration, completing practice inspection, fulfilling a licence condition or restriction, completing CPD verification, etc.

37.2(c)

Provide evidence that the individual is competent and of good character.

The evidence for competency will be the completion of CPD reporting and the quality of any CPD plan required.

Good character is assessed based on specific considerations related to a suspended member’s prior pattern of behaviour (i.e. if the suspended member has been suspended one or more times before), the corrective action taken prior to the reinstatement application (i.e. if all fees were paid and declarations were made promptly following the suspension, etc.), and the risk to the public/profession (i.e. if a suspended member is employed in public practice, if a suspended member provides licensed services to the public) when determining which outcome below will apply.

A suspended member may have to provide one or more of the following:

A written plan for future compliance
Reference letters
Responses to ethical scenarios

More details on the assessment of good character are below.

Requirements for good character
A written plan to comply with the minimum requirements of the profession in the future is required. The suspended member must address the written plan to the Registrar and should mention the nature of their current non-compliance, as well as what actions will be undertaken to remedy non-compliance in the future.

Where reference letters are required, at least one of the letters must be from an actively registered CPA in Canada. The reference letters must be sent directly to CPA Saskatchewan, must not be from family members or relatives, and must contain:

The reference’s contact information should further follow up be required,
The relationship between the suspended member and the reference,
The reason for which the reference letter is being written (i.e. acknowledging why the suspension has occurred),
An acknowledgement of the suspended member’s character and reputation, as it relates to the CPA profession, and
Any other pertinent information for consideration.

Where responses to ethical scenarios are required, CPA Saskatchewan will provide the suspended member with the applicable documents for completion by the suspended member. These are reflective questions and are designed for higher risk individuals that are providing services to the public.

TO REQUEST REINSTATEMENT

A suspended member may request reinstatement by emailing registrar@cpask.ca prior to gathering all applicable documents as noted above. CPA Saskatchewan staff will advise the suspended member on the requirements that will apply to their situation.

Option 2: Resignation/Firm Closure

A member can apply for resignation or a firm can apply for closure under Bylaw 32.1 and Board Rule 332.2, 332.3 and 332.4.

For renewals specifically, the application for resignation of member or closure of firm registration will be considered in lieu of suspension provided that the member or firm submit a complete application for member resignation by July 31 or firm closure by March 1. After July 31 and March 1, resignation and closure applications will not be considered and the member or firm registration will be cancelled.

TO REQUEST RESIGNATION

A suspended member may request the applicable form by emailing registrar@cpask.ca

Option 3: Rescindment/No Suspension

Specific to renewals, a suspended member may request a rescindment of the suspension under Board Rule 333.9. The request must include information related to the extenuating circumstances that prevented compliance with Spring Renewal. Requests must be submitted with particulars by July 31 or March 1.

For non-compliance with another regulatory process resulting in a suspension recommendation, a registrant may request that the Registration Committee not suspend their registration under Board Rule 333.6.

These rescindment or non-suspension options are only available in scenarios where there are extenuating circumstances that prevent compliance. Extenuating circumstances are labelled as “Mitigating Factor - The registrant is dealing with life events which are beyond their control” in the current decision model and would be considered if:

A medical matter for the member or practice leader of the firm and/or their immediate family that is corroborated by a note from an appropriately licensed medical professional.
An emergent situation that can be corroborated by independent third-party documentation, for example, a death of an immediate family member or an unexpected and prolonged displacement.

TO REQUEST RESCINDMENT OR NO SUSPENSION

A suspended member may request rescindment or no suspension by emailing registrar@cpask.ca

Option 4: Take no action

Specific to Renewals, the registration as a member will be cancelled under Bylaw 33.4 and Board Rule 333.12 by September 30. The registration as a firm will be cancelled under Bylaw 33.4 and Board Rule 333.13 by April 30.

Specific to non-compliance outside of Renewals, a registrant that continues to not comply with another regulatory process will be recommended to the Board for cancellation after the term of suspension is complete.

A former member may seek re-registration, which will be guided by the Rules in force at the time of application for re-registration and be no less stringent than the requirements for reinstatement.

Questions?

Please contact (306) 359-0272 or registrar@cpask.ca if you require assistance or have any questions on the above.