Regulations and administrative procedures
In Quebec’s professional system, chartered professional accountants (CPA) practice a regulated exclusive profession, which means no persons shall claim to be a chartered professional accountant or use the designation or its abbreviation (CPA) if they are not members of the Order.
Therefore, it is forbidden for students and candidates for the practice of the profession (CPP) registered with the Order to use the "CPA" designation or “CPA candidate” title. Depending on the stage at which they are in the CPA path, they are however allowed to use the following signatures:
- First Name Last Name, student in the CPA PEP
- First Name Last Name, student in the CPA Professional Education Program
- First Name Last Name, trainee*
- First Name Last Name, auditor trainee authorized to practise exclusively in review engagements*
- First Name Last Name, auditor trainee*
- First Name Last Name, candidate for the practice of the CPA profession*
- First Name Last Name, candidate for the CPA profession*
* The following titles may not be used: “CPA candidate”, “CPA trainee”, “CPA auditor trainee” and “CPA auditor trainee authorized to practise exclusively in review engagements”.
To learn more about the laws and regulations governing access to the CPA profession and the practice thereof, consult the Regulations governing the profession section.
The purpose of administrative procedures is to clarify the application of the regulations governing the profession and highlight the particular features that apply to candidates registered with the Order.
The CPA harmonized education policies includes a collection of policy directives for the CPA Professional Education Program (PEP) and the rules for admission, administration, modules, module examinations and the Common Final Examination.