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Fraud Policy

CPA Canada is committed to the highest ethical standards and conducts its business with honesty and integrity.

Our new fraud policy is part of CPA Canada’s effort to continuously improve internal controls and adopt best practices. The fraud policy provides CPA Canada employees and other stakeholders with information and guidelines on how to report wrongdoing and inappropriate conduct. The policy also enables employees and other stakeholders to raise concerns about questionable activity without fear of retaliation.

Fraud is a deliberate act to misrepresent or deceive for personal or financial gain. Reportable activities may include (but are not limited to):

  • accounting, auditing, or other financial reporting fraud or misrepresentation such as deliberately overstating revenue, earnings and assets – along with understating or concealing liabilities
  • violating company policies, procedures or the Code of Conduct
  • violation of applicable federal or provincial laws
  • ethics violations
  • misappropriation or misuse of company assets
  • confidentiality violations
  • accepting or seeking anything of material value from suppliers in exchange for them receiving favourable treatment or outcome
  • pursuit of a benefit or advantage in violation of the conflict of interest policy
  • any type of theft

Complaints may be submitted by CPA Canada board members, employees, volunteers, suppliers, vendors, consultants and other stakeholders who witness or suspect fraudulent activity. The report will be investigated and, if verified, CPA Canada will take the appropriate action. Complaints may be filed anonymously.

CPA Canada wants to encourage people to report fraud without fear of reprisal. The fraud policy includes protection for a Whistleblower under Section 8 Confidentiality and Non-Retaliation. Whistleblowers are protected from harassment, retaliation or discrimination.

DOWNLOAD THE FRAUD POLICY

Support

Individuals may report any suspected fraud through the ConfidenceLine or by calling the 24/7 phone line: 1-800-661-9675.

The process of filing complaints under this policy applies only to subject areas covered by the policy. Complaints of a general nature should be sent to the appropriate CPA Canada department.