Act, By-Laws and Code

The Bylaws and Rules of Conduct for Chartered Professional Accountants of Bermuda (CPA Bermuda) outline the responsibilities and proper practices for CPA Bermuda’s members.

CPAB Legislation

The Act sets out requirements for making by-laws, registration, prohibitions, licensing, practice inspection, complaints and discipline along with transitional provisions for Chartered Professional Accountants of Bermuda.

Download the CPAB Act 1973

CPAB By-Laws

The Bylaws are approved by the CPAB Board and includes matters related to membership, fees, governance and regulation of registrants.

Download the CPAB By-Laws

Rules of Professional Conduct

Ethical principles are established to protect the public interest and the integrity of the profession. The Rules of Professional Conduct include changes up to December 31, 2014.

Download the Rules of Professional Conduct

Council Interpretations

The Council periodically issues interpretations for the information and guidance of members, students and firms on matters related to the rules of professional conduct. The interpretations should be read in conjunction with the rules.

Download the Council Interpretation