Model signatures

Under section 7 of the CPA Act, the use of the “CPA auditor” designation is mandatory for assurance engagements (audit and review engagements), but not for compilation engagements (Notice to Reader). However, the Notice to Reader must be signed by a CPA, whether or not the CPA holds a public accountancy permit.

In all cases, the signature can be handwritten, typewritten or digital.

See the communication models for financial statements available to you >

 Important: Model signatures must be used for reports issued on or after May 16, 2012, the date on which the Act came into force..

Model signatures for holders of a public accountancy permit

For compilation engagements (Notice to Reader), members who hold a public accountancy permit can choose to use either the CPA auditor or CPA designation, followed in both cases by their legacy designation.


Model signatures for holders of a public accountancy permit limited to review engagements, obtained through a voluntary commitment or issued under section 65 of the CPA Act

  • Mandatory for review engagements (cannot sign off on audit engagements), optional for compilation engagements – Download the models [PDF] >

Model signatures for holders of public accountancy permits limited to review engagements and audit engagements specifically provided for by the Act (under section 65 of the CPA Act)


Model signatures for members who do not hold a public accountancy permit (all other CPAs)

Members who do not hold a public accountancy permit cannot use the “CPA auditor” designation on the Notices to Readers they issue.

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