Professional Responsibility

Conduct of Members

Working as business advisers and leaders in public practice, industry, government, and the not-for-profit sector, CGAs provide a wide variety of services, from financial management to assurance and taxation expertise to management consulting.

To protect the public interest, CGAs must adhere to the highest standard of professional and ethical conduct, meet prescribed standards, and remain true to the intention of the designation’s founders — to "encourage improvement" in accountancy.

Those who earn the right to use this designation have a duty at all times to conduct themselves in an ethical and professional manner in serving clients, employers, and the public.

Ethical and performance standards for members are set out in the Code of Ethical Principles and Rules of Conduct to protect the public and ensure orderly conduct.

Members who breach these rules may face a disciplinary process and sanctions.