Application for reinstatement
Individuals wishing to be reinstated on the roll of the Order must complete and sign the Application for reinstatement. If the application for reinstatement follows a temporary striking off the roll of less than one year, applicants are asked to read the requirements for reinstatement on the roll of the Order under the Professional Code.
Amounts payable to the Order
Persons wishing to be reinstated must also pay the annual dues for the year of striking off or removal from the roll of the Order, the current annual dues and the reinstatement fees which are set based on the number of years elapsed between the removal from the roll and reinstatement. They cannot be reinstated unless they pay the dues and other amounts owing to the Order in connection with an activity related to the supervision of the practice of the profession.
IMPORTANT – These amounts must have been paid before the reinstatement application can be reviewed.
Proof of compulsory continuing education
Applicants who were struck off the roll for non-compliance with the Règlement sur la formation continue obligatoire des comptables professionnels agréés du Québec must prove that they have remedied the situation that led to the striking off the roll. Proof must pertain to continuing education activities eligible under the Regulation.
Proof of professional liability insurance coverage
In addition, to be reinstated on the roll of the Order, applicants must have enrolled in the mandatory professional liability group insurance plan in accordance with the Règlement sur l’assurance de la responsabilité professionnelle des membres de l’Ordre des comptables professionnels agréés du Québec at least two weeks prior to the expected reinstatement date.
Cessation of practice
Applicants must provide the Order with all documentation respecting the cessation of practice, including the client list and the end date of engagements performed for these clients, as well as the letter sent to their clients after their name was removed from the roll of the Order, in accordance with the Règlement sur la tenue des dossiers et des cabinets de consultation et sur la cessation d’exercice d’un membre de l’Ordre des comptables professionnels agréés du Québec.
Reinstatement is not automatic. The departments that oversee the protection of the public need a minimum of 60 days to review the application. Supplemental information may be requested to conduct the review and ensure that regulatory requirements are being met. The departments may object to an applicant being reinstated for such reasons as conduct, competence or the qualities needed to practice the profession as well as on the basis of a pending complaint for the illegal practice of the profession or for unauthorized use of the CPA designation. Whether or not the applicant intends to open a firm has no bearing on the decision. The application of a person wishing to be reinstated for the sole purpose of holding the CPA designation with no intention of going into public practice will follow the same steps.
If there are no objections, the applicant is reinstated on the roll of the Order. The professional designation and the initials "CPA" may be used only as of the date on which the Executive committee approves the application for reinstatement.
Conditions imposed by the Executive committee
Should the Executive committee believe that the level of competence of a member falls short of the requirements for the protection of the public, it may impose a period of refresher training or courses in accordance with the Regulation respecting refresher training periods and the refresher courses of the Ordre des comptables professionnels agréés du Québec.
Title of FCPA
The Board of Directors decides on the appropriateness of re-awarding the title of FCPA to a CPA member who has been reinstated on the roll of the Order, if applicable. In order for a reinstated member to recover the title of FCPA, at least two-thirds (2/3) of the votes cast by the members of the Board of Directors during a secret vote must be in favour.
If you have any questions about the reinstatement process, please contact us by phone at 514 788.6022, or toll free at 1 800 363.4688 , or by email at tableauCPA@cpaquebec.ca.