Compliance Audit Guide

COMPLIANCE AUDIT FULL SUBMISSION

All new members complete the Compliance Audit Full Submission on or before the first anniversary of their membership. In addition, 15% of members will be required to complete the Compliance Audit Full Submission for the July 1 deadline. You may be required to complete the Compliance Audit Full Submission for the July 1 deadline.

The Compliance Audit Full Submission questions are presented below along with the corresponding additional information to guide you in your responses and actions.

 

K

CLIENT ACCOUNT

To be completed, upon request from ICCRC, by members who have taken the Client Account course.

Question

Additional Information

K1.   

Did you complete the Client Account course?

If you completed the Client Account course, check “Yes”. You will then be asked a series of questions about your practice, which will determine what documents you are required to submit in order to demonstrate compliance with the Client Account Regulation.

If you have not completed the Client Account course, check “No”.

 

K1.a

You answered “No” to question K1. Please note that completion of this course is mandatory.

For more information regarding Practice Management Education (PME) requirements, please see the Practice Management Education Regulation.

NOTE: Members are required to complete the Compliance Audit by the deadline, regardless of whether or not they have completed the required PME courses.

 

Read the information carefully, and check "I understand the requirement " once you are ready to proceed.

You will then be directed to the “Retainer Agreement” section.

If you have any further questions regarding PME course deadlines and requirements, consult the Practice Management Education tab under the Education option on the main ICCRC website (http://iccrc-crcic.info/).

K1.b

Not applicable.

 

 

K1.c

Not applicable.

 

 

K1.d

During the audit cycle for which you are reporting, did you receive money to be held on behalf of the client for:

a. future unbilled services;

b. overpaymnet of billed services;

c. government processing fees; or

d. any other type of disbursements?

 

If you held money on behalf of a client during the audit cycle for which you are reporting, check "Yes".

If you did not hold money on behalf of a client during the audit cycle for which you are reporting, check "No".

K1.e

Not applicable.

  

 

K1.f

 Do you currently have permission from ICCRC to be exempted from opening and/or maintaining a client account?

If you have submitted to ICCRC the annual declaration, in the prescribed form, and been granted an exemption in writing from ICCRC, under Section 3.3 of the Client Account Regulation, not to open and/or maintain a client account, check “Yes”.

 If you have not submitted the annual declaration, in the prescribed form, and been granted an exemption in writing from ICCRC, under Section 3.3 of the

Client Account Regulation, not to open and/or maintain a client account, check “No”.

 

K1.f.i

Please note the expiration date of your client account exemption and ensure that you renew your exemption annually, before April 30th.

 

Read the information carefully, and check "I understand the requirement” once you are ready to proceed.

To request a renewal of your client account exemption, complete and submit a new Statutory Declaration form and mail it to:

ICCRC-CRCIC
Office of the Registrar
5500 North Service Rd., Suite 1002
Burlington ON L7L 6W6

The Registrar’s Department will then confirm with you whether or not your client account exemption has been renewed.

Note: R egardless of whether an exemption has been granted, if a Member chooses to hold money on behalf of a client he/she must have a c lient a ccount before receiving the money (see Section 3.4 of the Client Account Regulation).

 

K1.g

For the period that I have permission not to open and/or maintain a client account, I will not receive from a client any money to be held on behalf of a client for:

       a. future unbilled services;

       b. overpayment of billed services;

       c. government processing fees; or

    d. any other type of disbursements.

 unless I have a client account prior to receiving said money.

If you agree, for the period that you have permission not to open and/or maintain a client account (as per the annual declaration form), not to receive from a client any money to be held on behalf of a client for:

        a.       future unbilled services;

        b.       overpayment of billed services;

        c.       government processing fees; or

        d.       any other type of disbursements          (as per Section 3.2 of the Client   Account Regulation, unless you have a client account pursuant to Section 3.1 of the same Regulation (as per Section 3.4 of the same Regulation), check “I agree”.

 

If you do not agree, for the period that you have permission not to open and/or maintain a client account (as per the annual declaration form), not to receive from a client any money to be held on behalf of a client for:

        a.       future unbilled services;

        b.       overpayment of billed services;

        c.       government processing fees; or

        d.       any other type of disbursements          (as per Section 3.2 of the Client Account Regulation unless you have a client account pursuant to Section 3.1 of the same Regulation (as per Section 3.4 of the same Regulation), please review section 1.c of this Guide to change your previous response(s).

 

K2.

Not applicable.

 

 

K2.a

Not applicable.

 

 

K2.b

Not applicable.

 

 

K3.

Not applicable.

 

 

K3.b

Not applicable.

 



K4.

Not applicable.

 

 

K4.a

For each of your open client accounts, list the following information in the space provided below:

·       The name and address of the financial institution at which the client account was opened; and

The account number of the client account.

 

Section 4.5 of the Client Account Regulation requires members to: “…provide written notice to the Council by e-mailing info@iccrc-crcic.ca of each Client Account maintained by the Member promptly and in no event later than fifteen (15) calendar days of opening or closing a Client Account, which notice shall set out the date that the Client Account was opened or closed, the name and address of the Financial Institution at which the Client Account is opened and the account number of the Client Account.”

Type the following information in the space provided for each of your open client accounts:

  • The name and address of the financial institution at which the client account was opened; and
  • The account number of the client account.

K5.   

Did you have unearned client funds in your client account for the months of either: March, April or May if you are submitting for the July 1 deadline, or one of the three months prior to your first anniversary if you are new to the Council

 

If you had unearned/unbilled client funds in your client account for the months of either: March, April or May if you are submitting for the July 1 deadline, one of the three months prior to your first anniversary if you are new to the Council, check “Yes”. You will then be asked to attach the client account for the months of either: March, April or May if you are submitting for the July 1 deadline, or one of the three months prior to your first anniversary if you are new to the Councilor.

If you did not have unearned/unbilled client funds in your client account for the months of either: March, April or May if you are submitting for the July 1 deadline, one of the three months prior to your first anniversary if you are new to the Council, check “No”. You will then be asked to attach the client account bank statement for the months of either: March, April or May if you are submitting for the July 1 deadline, one of the three months prior to your first anniversary if you are new to the Council. You will also be asked to provide a written explanation as to why there are no client funds in your client account.

 

K5.a.

Attach the three (3) documents listed below for the month during which you had unearned client funds in your client account. Please note that the three documents must be for the same month—either: March, April or May if you are submitting for the July 1 deadline, one of the three months prior to your first anniversary if you are new to the Council. 

 

        i.        Client account bank statement (To view sample, click here and review page 9 of the Workbook)

 

        ii.       Detailed client account reconciliation statement (To view/use ICCRC’s template, click here)

 

       iii.       Client list (Please use ICCRC’s Client List template) 

If you have more than one client account, you must submit the client account bank statement, detailed client account reconciliation statement and client list for each of your client accounts.

Protect client confidentiality by ensuring that the documents do not disclose client names or client contact information.

For more information on these required actions, click here.

 

File attachment boxes K5.a.i-iii will be added to the homepage of your Compliance Audit Account for you to upload the required document(s), upon completing all of the Full Submission sections and clicking “Save and Exit”. If you have more than one client account, simply scan all client account bank statements you intend to submit as one file and attach them under file attachment box K5.a.i. You may then do the same for all detailed client account reconciliation statements and client lists you intend to submit and attach the single file under the relevant file attachment box (either K5.a.ii or K5.a.iii).

 

If you had unearned/unbilled client funds in your client account for the months of March, April or May if you are submitting for the July 1 deadline, one of the three months prior to your first anniversary if you are new to the Council, you are required to attach the following documents using the K5.a.i-iii file attachment boxes:

 

  1. Client account bank statement (To view sample, click here and review page 9 of the Workbook)
  1. Detailed client account reconciliation statement (To view/use ICCRC’s template, click here)
  1. Client list (Please use ICCRC’s Client List template)

for the month (either March, April or May if you are submitting for the July 1 deadline, one of the three months prior to your first anniversary if you are new to the Council) in which you had client money in the client account.  For more information on the three (3) required client account documents, click here.

In the event you had client funds in the client account two of the three months or for all three months, attach the client account documentation for any one (1) of the months during which time you had client money in the client account . 

Before attaching the client account documents, ensure that:

o  All three (3) documents are for the same month.

  • For example, if you had client funds in the client account for the month of April, attach the client account bank statement for the month of April (e.g., for the period of April 1-30), the detailed client account reconciliation statement for the month of April (e.g., As of April 30) and the client list for the month of April (e.g., As of April 30).

o Client confidentiality is protected by:

  • Blacking-out client names and/or contact information on the client account bank statement, and
  • Using the same client codes on the detailed client account reconciliation statement and the client list. An example of a client code is: SH_123 (client’s first and last initials and a number).

In the event you have more than one (1) client account, you are required to attach the three (3) client account documents (as described above) for each client account, using the K5.a.i-iii file attachment boxes.  TIP: Scan all client account bank statements as one (1) PDF document.

To attach the client account document(s), complete all of the Full Submission sections and then click the “Save and Exit” button at the bottom of the page. You will then be redirected to the homepage of your Compliance Audit Account. Scroll down the page to locate the “K5.a.i” file attachment box and follow the instructions to attach the client account bank statement(s). Then, locate the “K5.a.ii” file attachment box and follow the instructions to attach the client account detailed reconciliation statement(s). Lastly, locate the “K5.a.iii” file attachment box and follow the instructions to attach the client list(s).

 

K5.b.

Attach the following document for either: March, April or May if you are submitting for the July 1 deadline, one of the three months prior to your first anniversary if you are new to the Council:

 

  1. Client account bank statement (To view sample, click here and review page 10 of the Workbook) 


If you have more than one client account, you must submit the client account bank statement and written explanation for each of your client accounts.

Protect client confidentiality by ensuring that the documents do not disclose client names or client contact information.

For more information on these required actions, click here.

 

File attachment box K5.b.i will be added to the homepage of your Compliance Audit Account for you to upload the required document, upon completing all of the Full Submission sections and clicking “Save and Exit”. If you have more than one client account, simply scan all client account bank statements you intend to submit as one file and attach them under file attachment box K5.b.i. You may include more than one written explanation in the space provided.

In the space provided, type an explanation as to why there are no unearned client funds in the client account. 

 

If you did not have unearned/unbilled client funds in your client account for the months of March, April or May if you are submitting for the July 1 deadline, one of the three months prior to your first anniversary if you are new to the Council, you are required to attach the following document using the K5.b.i file attachment box:

 

  1. Client account bank statement (To view sample, click here and review page 9 of the Workbook)

for the month (either March, April or May if you are submitting for the July 1 deadline, one of the three months prior to your first anniversary if you are new to the Council) in which you had client money in the client account.  For more information on the client account bank statement requirement, click here.

Before attaching the client account bank statement, ensure that client confidentiality is protected by blacking-out client names and/or contact information on the client account bank statement.

In the event you have more than one (1) client account, you are required to attach the client account bank statement for each client account, using the K5.b.i file attachment box.  TIP: Scan all client account bank statements as one (1) PDF document.

To attach the client account bank statement(s), complete all of the Full Submission sections and then click the “Save and Exit” button at the bottom of the page. You will then be redirected to the homepage of your Compliance Audit Account. Scroll down the page to locate the “K5.b.i” file attachment box and follow the instructions to attach the client account bank statement(s).

 Then, in the space provided in the “Compliance Audit Full Submission” section, you will be asked to type an explanation as to why there are no unearned client funds in the client account. TIP: Be specific and detailed in your explanation.

       

 

 

 

L

RETAINER AGREEMENT

To be completed, upon request from ICCRC, by members who have taken the Retainer Agreement course.

Question

Additional Information

L1.  

Did you complete the Retainer Agreement course? 

 

If you completed the Retainer Agreement course, check “Yes”.

If you have not completed the Retainer Agreement course, check “No”.

 

L1.a

You answered “No” to question L1. Please note that completion of this course is mandatory

. For more information regarding Practice Management Education (PME) requirements, please see the Practice Management Education Regulation.

NOTE: Members are required to complete the Compliance Audit by the deadline, regardless of whether or not they have completed the required PME courses.

 

Read the information carefully, and check "I understand the requirement " once you are ready to proceed.

You will then be directed to the “Client File Management” section.

If you have any further questions regarding PME course deadlines and requirements, consult the Practice Management Education tab under the Education option on the main ICCRC website (http://iccrc-crcic.info/).

L1.a

Not applicable.

 

 

L1.b

Not applicable.

 

 

L1.c

Not applicable.

 

 

 

L2.

Not applicable.


 

L3.

Have you had a client since taking the Retainer Agreement course? 

 

If you had a client since taking the Retainer Agreement course, check “Yes”. You will then receive instruction as to what you are required to submit to demonstrate compliance with the Retainer Agreement Regulation.

If you have not had a client since taking the Retainer Agreement course, check “No”. You will then receive instruction as to what you are required to submit to demonstrate compliance with the Retainer Agreement Regulation.

 

L3.a. 

Attach a signed copy of a retainer agreement that complies with the Retainer Agreement Regulation.

Protect client confidentiality by blacking-out the client’s name and contact information.

For more information on this required action, click here.

 

File attachment box L3.a will be added to the homepage of your Compliance Audit Account for you to upload the required retainer agreement, upon completing all of the Full Submission sections and clicking “Save and Exit”.

 

The Retainer Agreement Regulation identifies twenty-two (22) mandatory retainer agreement components, two (2) of which are only mandatory to include in the retainer agreement if applicable/required, namely: functions of other members on file and administrative fee. These mandatory components are summarized on pages 22-23 of the Retainer Agreement Workbook.

 

You indicated that you have had a client since taking the Retainer Agreement course. To demonstrate compliance with the Regulation, submit a signed copy of a retainer agreement that you completed with a client after taking the Retainer Agreement course.

In the event you used ICCRC’s Retainer Agreement Template, ensure that you:

  • Completed it with the actual terms and conditions of the business arrangement between you and the client;
  • Customized it to your practice (e.g., inserted your contact details, inserted your dispute resolution process, etc.); and
  • Removed the italics (which indicate suggested components to the member) and the member instructions.

Before attaching the retainer agreement, ensure that client confidentiality is protected by blacking-out client names and/or contact information on the retainer agreement.

To attach the retainer agreement, complete all of the Full Submission sections and then click the “Save and Exit” button at the bottom of the page. You will then be redirected to the homepage of your Compliance Audit Account. Scroll down the page to locate the “L3.a” file attachment box and follow the instructions to attach the retainer agreement.

 

L3.b.

Attach a copy of a retainer agreement that complies with the Retainer Agreement Regulation and that you intend to use with future clients.

 

For more information on this required action, click here.

 

File attachment box L3.b will be added to the homepage of your Compliance Audit Account for you to upload the required retainer agreement, upon completing all of the Full Submission sections and clicking “Save and Exit”.

 

The Retainer Agreement Regulation identifies twenty-two (22) mandatory retainer agreement components, two (2) of which are only mandatory to include in the retainer agreement if applicable/required, namely: functions of other members on file and administrative fee. These mandatory components are summarized on pages 22-23 of the Retainer Agreement Workbook.

 

You indicated that you have not had a client since taking the Retainer Agreement course. To demonstrate compliance with the Regulation, submit a copy of a retainer agreement that you intend to use with future clients.

In the event you used ICCRC’s Retainer Agreement Template, ensure that you:

  • Customized it to your practice (e.g., inserted your contact details, inserted your dispute resolution process, etc.); and
  • Removed the italics (which indicate suggested components to the member) and member instructions.

To attach the retainer agreement, complete all of the Full Submission sections and then click the “Save and Exit” button at the bottom of the page. You will then be redirected to the homepage of your Compliance Audit Account. Scroll down the page to locate the “L3.b” file attachment box and follow the instructions to attach the retainer agreement.

 

       

 

 

 

 

M

CLIENT FILE MANAGEMENT

To be completed, upon request from ICCRC, by members who have taken the Client File Management course.

Question

Additional Information

M1.   

Did you complete the Client File Management course? 

 

If you completed the Client File Management course, check “Yes”. You will then be asked a series of questions, which will demonstrate compliance with the Client File Management Regulation.

If you have not completed the Client File Management course, check “No”.

 

 

M1.a

You answered “No” to question M1. Please note that completion of this course is mandatory.

For more information regarding Practice Management Education (PME) requirements, please see the Practice Management Education Regulation.

NOTE: Members are required to complete the Compliance Audit by the deadline, regardless of whether or not they have completed the required PME courses.

 

Read the information carefully, and check "I understand the requirement " once you are ready to proceed.

You will then be directed to the “Agent Agreement” section.

If you have any further questions regarding PME course deadlines and requirements, consult the Practice Management Education tab under the Education option on the main ICCRC website (http://iccrc-crcic.info/).

M1.b

Not applicable.

 

 

M1.c

 

Not applicable.

 

 

 
 

M2.

Not applicable.

 

 

M3.   

Indicate how you are complying with – or intend to comply with (if you have never had a client or have not recently had a client) – the Client File Management Regulation by responding to questions M3.a-e below.

Describe how the Client File Management system meets the requirement to:

 

  1. Open and maintain Active Files
  1. Steps taken when opening a client file?
  1. Format used for the client file? 
  1.  What record of active files (i.e., log or register for organizing active files) do you keep? 

For more information on these required actions, click here.

  

According to Section 4.4.a-e of the Client File Management Regulation, a member shall “…employ a clear and coherent system to:

a. Open and maintain Active Files;

b. Label and identify Client Property;

c. Store and easily retrieve Active Files and Closed Files;

d. Place Client Property in safekeeping; and

e. Close, retain, destroy, and dispose of Closed Files.”

        a.      Open and maintain Active Files

                      i.          Steps taken when opening a client file?

According to Section 5 of the same Regulation, a member shall:

  • Open a file at the time of signing the retainer agreement with the client (or his or her designate) (Section 5.1).
  • Maintain a client file that contains:

o   A copy of the retainer agreement and all other relevant agreements;

o   Copies of all supporting documents to the immigration application;

o   Copies of correspondence between/about the client and the member;

o   Copies of client property; 

o   Copies of billing documents;

o   A copy of the client’s written authorization of designate (where applicable);

o   Copies of draft documents; and

o   Copies of immigration/citizenship applications or submissions on behalf of a client (Section 5.2).

  • Ensure each file has a record that includes:

o   A brief description of all client property, other than money;

o   The date the client property was received by the member and the date the client property was returned to the client (or his or her designate); and

o   Acknowledgement of receipt of returned property by the client (or his or her designate) (Section 5.3). 

To demonstrate compliance with Sections 4.4.a and 5 of the same Regulation, explain with as much detail as possible, what steps you take—or intend to take (if you have never had a client or have not recently had a client)—when opening a client file, using the space provided.

  • In other words, what processes do you have in place and what do you physically do when you open a client file?

ii.          Format used for the client file?

According to Section 3.2.e of the same Regulation, the client file may be a physical paper folder and/or an electronic folder or directory.

To demonstrate compliance with Section 3.2.e of the same Regulation, explain with as much detail as possible, what format you use—or intend to use (if you have never had a client or have not recently had a client)—for client files, using the space provided.

  • For example, a physical paper-based system such as file folders and sub-folders and an electronic system such as a shared network drive and e-mail folders.

iii.          What record of active files (i.e., log or register for organizing active files) do you keep?

In order to open, maintain, store and easily retrieve your active files (Sections 4.4.a and c of the same Regulation), what type or record/register/log do you keep?

To demonstrate compliance with Section 4.4.a and c of the same Regulation, explain with as much detail as possible, what record/register/log of active files you keep—or intend to keep (if you have never had a client or have not recently had a client), using the space provided.

  • For example, an Excel spreadsheet or a Word document with a table that lists all active files, etc.