What is the legal test for obtaining a certificate of professional conduct under the Canadian Professional Association of Chartered Accountants?

Ontario, Canada


The following excerpt is from Gordon et al. v. 837690 Ontario and Tyco et al., 2022 ONSC 1028 (CanLII):

As noted by Belobaba J. in Quinte v. Eastwood Mall, 2014 ONSC 249, at para. 13, although the CPA requires the satisfaction of all five criteria, the bar for certification is “actually quite low”. The plaintiff only has to plead a cause of action that will not plainly and obviously fail and establish “some basis in fact” for each of the remaining four prerequisites.

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