Opening/spin-off/merger of a firm

CPAs, whether self-employed, consultants or contract employees, who wish to offer services to third parties included in the practice of the CPA profession as set out in section 4 of the CPA Act, or who wish to change the structure of their firm (spin-off or merger), must inform the Order by updating their professional information in their online file.

Legal form

To offer services to third parties, you must choose one of the following legal forms:

Returning to a firm or opening a new one

CPAs who return to public practice, whether as sole proprietors or as employees of a partnership or company of CPAs, after an absence of more than five years, OR who have never practiced in a CPA firm (i.e. sole proprietor or employee) since becoming members of the Order, are subject to the Regulation respecting the refresher training periods and the refresher courses of the Ordre des comptables professionnels agréés du Québec

Find out what you need to do before offering services to third parties.

Name of your firm (corporate name)

Find out the rules that apply before choosing your firm’s name.


If you have any questions regarding the opening, spin-off, or merger of a firm, please contact us by email at