2014/15 LIMITED LIABILITY PARTNERSHIP REGISTRATION PERMIT EXPIRY: December 31, 2015 RULE FIRM REGISTRATION

Transcription

1 2014/15 LIMITED LIABILITY PARTNERSHIP REGISTRATION PERMIT EXPIRY: December 31, 2015 RULE FIRM REGISTRATION REASON FOR APPLICATION New limited liability partnership Partnership reorganization REGISTRATION DETAILS Member Names: Member IDs: LLP Name: Mailing Address: Address: Telephone: Fax: LLP Commencement Date: LIMITED LIABILITY PARTNERSHIP REGISTRATION FEES Application Fee $ GST (5%) $ 7.50 TOTAL $ Page 1 of 6

2 LIMITED LIABILITY PARTNERSHIP DETAILS 1. List all legal and beneficial partners of the LLP, with a notation beside those which are from Saskatchewan (a schedule may also be attached): Name Address % of Interest 2. If applicable, list all the directors of the LLP, with a notation beside those which are from Saskatchewan (a schedule may also be attached): Name Address Page 2 of 6

3 LIMITED LIABILITY PARTNERSHIP DETAILS 3. Do any persons operate in professional practice by, through, or in the name of the Saskatchewan LLP other than persons listed in question 1? Yes No *If Yes, attach a sheet providing full information relating to those persons. If answer is no to question below, details and documents must be provided for Registration and Licensing Committee consideration. 4. Is the LLP in good standing pursuant to The Partnership Act of Saskatchewan? Yes No 5. Does each person or firm who operates in professional practice by, through, or in the name of the Saskatchewan LLP, hold liability insurance that meets the requirements of the Institute bylaws? Yes No 6. Is each person who operates in professional practice by, through, or in the name of the Saskatchewan LLP, a named insured or insured party under a liability insurance policy that meets the requirements of the Institute bylaws? Yes No 7. Attach the most recent copy of the Annual Corporate Return Yes No 8. Please indicate if the firm is a: CPAB Registrant PCAOB Registrant PROFESSIONAL LIABILITY INSURANCE *Every professional corporation is required to carry professional liability insurance Name of Insurer: Policy Number: Attach a copy of professional liability insurance to this application. Expiry Date (dd/mm/yy): Page 3 of 6

4 DECLARATION The declaration shall be signed by every CPA who is listed as a legal and beneficial partner of the LLP I hereby apply for registration as a limited liability partnership. I declare that all information given in this application is true and complete and that: I make this application on behalf of the limited liability partnership at the location indicated in this application, and I am familiar with the provisions of The Accounting Profession Act and with the Bylaws, Board Rules and Rules of Professional Conduct of the Institute of Chartered Professional Accountants of Saskatchewan, and I agree that if registered as a limited liability partnership, the limited liability partnership will be governed by the Rules enacted, and to be made and enacted, by the Institute of Chartered Professional Accountants of Saskatchewan, and I consent and shall be deemed to have consented to any notification, publication or release of information in accordance with the Rules. I authorize the Institute to obtain such information concerning education, training, experience and status, as you require to determine the limited liability partnership s eligibility for registration with the Institute of Chartered Professional Accountants of Saskatchewan. I understand that the Registration and Licensing Committee may request additional information from the limited liability partnership and that I may be requested to attend a meeting if my application is being considered by the committee. Signature: Date: Signature: Date: Signature: Date: Note: Attached in Appendix A is Institute Bylaw This information is provided to assist members but may not represent all of the legal and regulatory provisions applicable to limited liability partnerships. Page 4 of 6

5 FOR INTERNAL USE ONLY Licence permit number: Date licence issued: Conditions (if any): Firm permit number: Date registered: Conditions (if any): Restrictions (if any): Restrictions (if any): Approved by: Registrar or Registration & Licensing Committee Date Registrar s Signature Date Schedule of Amendments: Page 5 of 6

6 APPENDIX A EXCERPTS FROM CPA INSTITUTE BYLAWS Bylaw A firm intending to practice in the name of a limited liability partnership shall apply for a limited liability partnership permit in the form approved by the Board and shall provide evidence: (a) of the status of a limited liability partnership under The Partnership Act or under the laws of a jurisdiction in Canada other than Saskatchewan, as the case may be; (b) that at least one (1) practice leader of the firm is a member; and (c) that the firm name is suffixed by the phrase Limited Liability Partnership or its abbreviation LLP or Société à responsabilité limitée or its abbreviation SRL. Bylaws 15.1 to The term of a permit for a professional corporation or a limited liability partnership shall be for a period of time which is the lesser of: one (1) year or the period of time between approval and December A member or firm continuing to practice in the name of a professional corporation or limited liability partnership shall apply annually for renewal in a manner approved by the Board in the Rules The fee payable for a professional corporation or limited liability partnership permit upon initial application shall be $150 and is due at the time of application The fee payable for a professional corporation or limited liability partnership permit upon renewal shall be $75 and is due at the time of application. Page 6 of 6