Nomination

of candidates.

Voting papers.

Limitations

of members of council.

Vacancies, how filled.

President and vice

presidents.

Secretary and treasurer.

Other officers

By-laws.

(2) Nominations of candidates for election to the council must be in writing, signed by two members of the institute, and must be lodged with the secretary at least fourteen days before the date of the annual meeting.

(3) A voting paper containing the names, alphabetically arranged, of the persons nominated for election to the council shall be sent by mail to each member in good standing at least ten days before the date of the annual meeting, and the council shall be elected by means of such voting papers, whether the members voting be present or absent from the annual meeting.

(4) The council may by by-law provide that practising members only shall be eligible for election to the council, and may by by-law determine who are practising members; provided that the institute may in general meeting pass such by-laws.

(5) All vacancies which may occur in the council by death or otherwise, in the interval between two annual meetings, may be filled by the council. 3 Geo. 5, c. 1, s. 8.

9. The council shall elect from among its members a president and one or more vice-presidents, as may be provided by the by-laws. The office of president shall not be held by any one person for more than two years in succession.

(2) The council shall appoint a secretary and a treasurer (the same person being eligible for both offices), who may or may not be members of the institute.

(3) The council may appoint such other officer or officers as may be provided by the by-laws. 3 Geo. 5, c. 1, s. 9.

10. The council may make by-laws for the government of its members and the carrying on of its objects, and may from time to time repeal, amend or re-enact the same, but every such by-law, and every repeal, amendment or re-enactment thereof, unless in the meantime confirmed at a special meeting of the institute called for that purpose, shall have force only until the next annual meeting of the institute, and in default of confirmation thereat shall, at and from that time only, cease to have force; provided that the institute in general meeting may make, repeal, amend or re-enact by-laws for any of the purposes aforesaid. 3 Geo. 5, c. 1,

s. 10.

students.

11. The institute may establish classes of students in ac- Lectures to counts, and may make arrangements with any university or college in Manitoba for the attendance of students in accounts at such lectures or classes in such university or college as may come within the course of subjects prescribed by the rules, by-laws and regulations of the institute, and may agree with any such university or college for the use of any library or museum or property belonging to or under the control of such university or college, and may affiliate with any such university or college, and may enter into all arrangements necessary for that end upon such terms as may be agreed upon. 3 Geo. 5, c. 1, s. 11.

12. The council may

Curriculum

(a) prescribe a curriculum of studies to be pursued by, for students. and term of service of, the students;

(b) determine as to the fitness, moral character and habits of persons applying to be examined;

(c) prescribe the subjects upon which candidates for membership shall be examined;

(d) fix standards of skill and competency;

(e) establish a scale of fees to be paid by persons apply- Fees payable ing for examination;

by students.

(f) appoint examiners, define their duties and fix their Examiners. remuneration, and

regulations.

(g) make such rules and regulations (not contrary to the Rules and provisions of this Act or the by-laws of the institute) in respect to examinations as may be expedient. 3 Geo. 5, c. 1, s. 12.

13. The council shall hold examinations at least once in Examinaeach year. 3 Geo. 5, c. 1, s. 13.

14. Any person not under the age of twenty-one years who shall have satisfied the council as to his fitness, moral character and habits, and as to his skill and competency, and who shall have passed the examination of the institute and paid the fees fixed by by-law, shall be entitled to become a member of the institute. 3 Geo. 5, c. 1, s. 14.

tions.

Who may be students.

membership.

15. The council shall by resolution prescribe the condi- Conditions of tions upon which persons, who have passed the examinations of other corporate bodies having the same or similar objects, may be admitted as members of the institute, and such con

Entrance fee.

Membership

fee.

Honorary membership.

Debts of institute.

Membership

for life only.

Discipline.

ditions shall be reasonable and subject to amendment from time to time by the Lieutenant-Governor-in-Council, and if the council omits to provide such conditions the LieutenantGovernor-in-Council may prescribe the same. 3 Geo. 5, c. 1,

s. 15.

16. The council may fix an entrance fee and the annual fee or subscription to be paid by the various classes of members, and may vary the amounts thereof from time to time. 3 Geo. 5, c. 1, s. 16.

17. The council may adopt a tariff of minimum fees which may be demanded by members of the institute, and may amend the same, and, upon the approval thereof by a two-thirds majority of the members present at a general or special meeting of the institute, the Lieutenant-Governor-inCouncil may direct that the said tariff shall be recoverable in law by a member of the institute in any court of competent jurisdiction. 3 Geo. 5, c. 1, s. 17.

18. Persons who have rendered conspicuous services to the institute, either in the advancement of its educational objects or its general welfare or by material contributions to the library or other funds of the institute, may, by the unanimous vote of the members present at any meeting of the institute, be elected to honorary membership of the institute, but honorary membership shall not confer the right to use the designation "chartered accountant" or to be elected to the council or to vote. 3 Geo. 5, c. 1, s. 18.

19. No member shall be personally liable for any debt of the institute beyond the amount of his unpaid fees or subscription as aforesaid. 3 Geo. 5, c. 1, s. 19.

20. All interest in or claim against the funds and property of the institute of any member shall absolutely cease and determine upon the death of such member, and shall also absolutely cease and determine upon any such member during his lifetime ceasing to be a member of the institute. 3 Geo. 5, c. 1, s. 20.

21. The institute may by by-law provide for the suspension and expulsion, on complaint made in writing and after due enquiry into same, of any member for misconduct or violation of the rules or by-laws of the institute, or who knowingly and wilfully issues or signs any false or misleading statement, audit or report, or gives any false or misleading information in connection with any audit or examination of accounts. 3 Geo. 5, c. 1, s. 21.

designation.

22. No person shall be entitled to take or use the desig. Who may use nation "chartered accountant" or the initials "F.C.A.," "A.C.A.," "C.A.A." or "C.A.," either alone or in combination with any other words, or any name, title or description implying that he is a chartered accountant, or any name, title, initials or descriptions implying that he is a certified accountant or an incorporated accountant, unless he is a member of the institute in good standing and registered as such:

Provided that any firm of chartered accountants whose head Proviso. office is outside the Province of Manitoba, but which maintains an office and practice within the Province, shall be entitled to take and use the designation of "chartered accountants" and the initials "C.A.," and to practise as such, if any one member of such firm be a member of the Institute of Chartered Accountants of Manitoba; provided that, if the member of such firm who is a member of the Institute of Chartered Accountants of Manitoba should die or resign from such firm, the said firm shall be entitled to continue the use of such designations provided that another member of such firm becomes a member of the said institute within six months of the death or resignation of such member. 3 Geo. 5, c. 1, s. 22.

23. Every person who contravenes any of the provisions Penalty. of the last preceding section shall for every contravention incur a penalty of fifty dollars, and the penalty imposed by this Act may be recovered with full costs of prosecution on a summary conviction before any one or more of His Majesty's justices of the peace in the municipality in which the offence is committed, except where it is otherwise provided. The procedure on such prosecution shall be in accordance with the provisions of "The Criminal Code," referred to in "The Manitoba Summary Convictions Act" and amendments thereto, and of such Acts and amendments. 3 Geo. 5, c. 1, s. 23.

ment if fine

24. The penalty imposed upon any such conviction shall Imprisonbe forthwith paid over to the Provincial Treasurer, to form not paid. part of the Consolidated Revenue of the Province, and, in case the said penalty and costs are not paid forthwith, the said justice may issue his warrant to commit the defendant to the common gaol of the judicial district in which the offence was committed, there to be imprisoned for any term not exceeding two months, unless the penalty and costs are sooner paid. 3 Geo. 5, c. 1, s. 24.

Register of members.

Evidence of membership.

Act not to affect practitioners outside of institute.

25. The council shall cause to be kept by the secretary, or other officer appointed for the purpose, a book or register in which shall be entered in alphabetical order the names of all members in good standing, and those members only whose names are entered in the book or register aforesaid shall be deemed entitled to the privilege of membership in the institute, and such book or register shall at all times be subject to inspection by any person free of charge.

(2) Such book or register, or copy of the same duly certified by the secretary, shall be prima facie evidence in all courts and before all persons that the persons whose names are entered therein are members of the institute in good standing, and the absence of the name of any person from such register shall be prima facie evidence that such person is not a member of the institute. 3 Geo. 5, c. 1, s. 25.

26. Nothing in this Act shall affect or interfere with the right of any person, not a member of the institute, to practise as an accountant in the Province of Manitoba, nor with the right of any person, not residing or having an office within this Province, to use any designation as accountant. 3 Geo. 5, c. 1, s. 26.