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.

Thus, 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.

We remind you that members who do not hold a public accountancy permit cannot use the “CPA auditor” designation on the Notices to Readers they issue.

Models for holders of a public accountancy permit

Mandatory for audit and review engagements, optional for compilation engagements or replaced by models 7, 8 and 9

French

English

Modèle 1

Model 1

Modèle 2

Model 2

Modèle 3 

Model 3

Models 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 or replaced by models 7, 8 and 9

French

English

Modèle 4           

Model 4

Modèle 5           

Model 5

Modèle 6

Model 6

Models for members who do not hold a public accountancy permit

Compilation engagements only

French

English

Modèle 7           

Model 7

Modèle 8           

Model 8

Modèle 9

Model 9

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