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.

Model signaturesfor holders of a public accountancy permit

Mandatory for audit and review engagements, optional for compilation engagements

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For compilation engagements, 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 signatures1 for holders of a public accountancy permit with limitation of the right to engage in certain professional activities

Mandatory for audit and review engagements, optional for compilation engagements

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Model signatures1 for members who do not hold a public accountancy permit

Compilation engagements only

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

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

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