Public accountancy permit
To provide assurance services, i.e. audit or review engagements (see the detailed table of reserved acts [PDF]), all Order members must hold a public accountancy permit (CPA auditor or CPA auditor authorized to practise exclusively in review engagements).
Public accountancy permit obligations
CPAs who hold a public accountancy permit are required to meet the following obligations at all times:
- Use the CPA auditor designation when they perform assurance-related activities, especially in audit reports and review reports
- Complete 120 hours of continuing education per three-year period, including 60 hours in connection with public accountancy
If they wish, public accountancy permit holders may use the CPA auditor designation in other contexts of the practice of the profession, for example on their business cards, letterhead and advertising.
Important: The use of the CPA auditor designation must always meet the requirements relating to corporate names and business names. Furthermore, CPAs who hold a limited public accountancy permit are required to meet additional obligations.
How to apply for the public accountancy permit
Are you a CPA who wishes to obtain a public accountancy permit? If you believe that you meet the professional education, examination or practical experience requirements or that you could qualify for recognition of equivalence, you must submit an application for recognition of prior learning and professional experience to the Order.
All applications are forwarded to the Public accountancy committee. The committee will determine whether you meet the requirements set out in the Regulation respecting the public accountancy permit. If you do not meet them, the committee will inform you of what you need to do. Before taking any additional steps, you must wait for the committee’s final decision.
Permit limited to review engagements
The Order can now issue public accountancy permits authorizing members to practise in review engagements exclusively. To fully understand this permit’s restrictions, visit the Limited public accountancy permit page.
Have questions about the public accountancy permit? Email us at firstname.lastname@example.org.