Our By-Laws
Understand the framework that underpins your membership entitlements and obligations
In Brief
- Our By-Laws set out the structure and rules that govern the way we operate
- They also outline the entitlements, requirements and obligations for membership
- While we are a single professional association, membership in New Zealand is also regulated by the New Zealand Institute of Chartered Accountants Act 1996 (NZICA Act) and CA ANZ members resident in New Zealand are members of both CA ANZ and NZICA
Why do we need By-Laws?
Our By-Laws are a contract between us and our members. It sets out membership entitlements, standards of conduct, our role in managing conflict, and what happens when members don’t comply with their obligations.
Our By-Laws establish:
- Admission requirements for all types of membership
- CA program examination rules
- Rights and obligations of members including your rights at meetings, voting on resolutions and requirements to hold a certificate of public practice
- Obligations and powers of CA ANZ in regards to member professional misconduct, and your rights during the disciplinary process
- Our obligations regarding membership fees and levies
- How your Board, Council, local leadership teams and other governing bodies will be selected and appointed and their duties and obligations
You can access the By-Laws in your Member Handbook. It’s important to have an understanding of their impact on you as a member and your obligations and rights.
Changing the By-Laws
Our By-Laws can only be changed by a membership vote. The Board will approve a resolution that members are then asked to vote on.
Before the changes come into effect, the Governor General must approve to them. The most recent changes were approved on 25 Jan 2024.
Download our By-Laws
What’s different for members in New Zealand?
While we are one professional association, the NZICA Act requires NZICA to retain its regulatory function and continue to regulate accountancy in New Zealand. The NZICA Act allows for some of NZICA’s functions to be delegated, and pursuant to this, NZICA has delegated certain matters to CA ANZ.
The Act requires NZICA to have Rules that provide for:
- a Council and set out the powers of the Council
- admission and cessation of membership
- the process for holding general meetings and the voting process at those meetings
- maintaining an Executive Board
- the obligations and powers of NZICA in regards to member professional misconduct, and your rights during the disciplinary process
- members to be recognised as qualified auditors
- the process for replacing Rules
