The profession in the digital age

In the practice of their profession, chartered professional accountants commonly use new technologies and technology-based media, as well as hosting and cloud services, which raises a number of regulatory and ethical challenges.

In response to this situation and in order to properly document the issues involved, in the last few months, the Order has undertaken work that will culminate in a major reform of the Code of ethics of CPAs and 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 CPA (in French only), which is expected to take effect in 2018. As a result, a working group on virtual practices and information technologies was formed to assist the Order in gathering information. 

Whether you work in public practice, in industry, alone or for a government organization, you should consider these issues and find out whether your practices meet the highest standards. With this in mind, in June 2016, the Order published a self-diagnosis tool on the use of information technologies to help you assess the extent to which your practices are current and take the necessary corrective measures in view of the new regulatory provisions.


In the beginning of 2017, a guide on good practices will be published. The Order will then offer a training workshop to help you adapt your methods in anticipation of the adoption of the new regulatory provisions in 2018.