CPA Alberta's Whistleblower Policy


The Board, management and staff of CPA Alberta are committed to serving at the highest levels of ethical conduct and professionalism. As part of that commitment, the organization has introduced a whistleblower policy that gives certain groups of individuals an avenue to report types of suspected misconduct by CPA Alberta representatives.

CPA Alberta’s whistleblower policy outlines how individuals connected or previously connected to the organization may file complaints about certain types of activities they have observed, or believe they have observed, at CPA Alberta. These reportable activities include (but are not limited to):

  • Accounting, audit or other financial reporting fraud or misrepresentation.
  • Fraud or deliberate error in the preparation, evaluation, review or audit of any financial statement.
  • Fraud or deliberate error in the recording and maintaining of financial records.
  • Deficiencies in or non-compliance with CPA Alberta’s internal accounting controls.
  • Misrepresentation or false statements to or by a Senior Executive or accountant regarding a matter contained in the financial records, financial reports or audit reports.
  • Deviation from full and fair reporting of CPA Alberta’s financial condition.
  • Any type of fraud or theft.

Please see the Whistleblower Policy for a complete listing of the types of reportable activities. Under the whistleblower policy, complaints may be submitted by current or former CPA Alberta Board members, staff, volunteers, consultants, service providers and other stakeholders.

Complaints may be filed anonymously.

The process of filing complaints under this policy applies only to subject areas covered by the policy. Complaints against Alberta CPAs should be filed under the Complaints and Discipline process.

Complaints of a general nature should be sent to the appropriate CPA Alberta department.

To read the CPA Alberta Whistleblower Policy, or to file a whistleblower complaint, click here.

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