Find a CPA
The Order
Media centre
Contact us
Careers at the Order
CPA Foundation
Your file
Français
Search
Menu
General
public
Hiring a CPA for my personal finances
Hiring a CPA for my business
Protection of the public
Complaints and recourses
Make sense of your finances
Resources for employers
Quick links
Ready to go back to business as (un)usual?
Hearings and disciplinary decisions
Guidance for the profession
About the Order
CPA
members
CPA requirements
Deontology
Guidance for the profession
Professional inspection
Welcoming interns and mentoring
Events of the Order
Regional groups
Awards and recognition
Member benefits and services
Community involvement
Quick links
CPAs and sustainable development
The profession in the digital age
Designation and certification
Public accountancy permit
Professional services to third parties
Expert advice and resources
CPA members or candidates from a different province
Students
and
future
CPAs
Discover the CPA profession
How to become a CPA
Obligations and responsibilities
Education
Practical experience
Final examination
Professionals trained in Canada or abroad
Student life
Educational initiatives and parents
CPA members or candidates from a different province
Quick links
Registration with the Order
The National Program, it's for you
Fee schedule and administrative procedures
Scholarships and awards
Preferential rates
CFE results and honour roll
Contests
CPA Online Store
CPA student committees
Professional
development
Vivo user's guide
Training activities
Promotional offers
Tools
Services
Expert advice and resources
Terms and conditions
Quick links
Grands Rendez-vous CPA and symposiums
In-house training
Compulsory continuing education
Our training partners
Emploi
CPA
Home
CPA members
Deontology
Duties to the profession
Provisions applicable to practice through a firm
Navigation
CPA requirements
Annual mandatory declaration and dues
Professional liability insurance
Understanding the requirements
Insurance premiums and administrative procedures
Insurance coverage
Reporting a claim or potential claim
Professional negligence
Documentation and resources
Compulsory continuing education
General information
Requirements
Specific requirements for retired members
Qualifying educational activities
Compulsory reporting of hours
Exemption request
Process in case of default
Roll of the Order
Removal
Reinstatement
Professional services to third parties
Services CPAs can offer
Returning to a firm
Organization name and logo
Opening, sale, spin-off or merger of a firm
Practice within a partnership or a joint-stock company
Cessation of practice and closing of a firm
Administration and holding of property and sums of money for third parties
Trust accounting
Designation and certification
Designation
Certification as a mediator
Public accountancy permit
Limited public accountancy permit
Professional education and examination
Model signatures
Surrendering the permit
Contact email address
Deontology
Introduction to the guide
Preliminary provisions
Preliminary provisions
General duties
Conduct
Competence
Integrity
Objectivity and independence
Conflict of interest
Confidentiality and professional secrecy
Duties toward the client
General provisions
Limitation of liability
Contract for professional services
Access to records and rectification
Professional fees
Duties to the profession
Provisions applicable to practice through a firm
Relations with the Order
Relations with others
Advertising
Name
Graphic symbol
Ethics advice and practical tools
Guidance for the profession
Regulations
CPA Act
Other legislation and public agreements
Charte de la langue francaise
Whistleblowing and professional secrecy
Temporary guidelines issued by the Order
Reporting maltreatment
Guide to the CPA profession in the digital age
Welcome to the future
The culture of change
It starts with you
Useful resources
CPAs and sustainable development
Reference material on accounting for sustainable development
Sustainable development training
Accounting and sustainable development researchers
Professional inspection
Professional inspection: What does it entail?
Preparing for an inspection
Inspection process
Post-inspection follow-up and results
Documentation and resources
Become a contractual inspector
Welcoming interns and mentoring
Hiring a future CPA
Internship pathways
Internship supervision
Mentoring
Events of the Order
Exclusive Events
Family Day at La Ronde
Life Members’ Luncheon
Soirée des Fellows
Previous events
Regional groups
Abitibi-Témiscamingue
Our team
Chaudière-Appalaches
Our team
Eastern Quebec
Our team
Estrie
Our team
Laval – Laurentians – Lanaudière
Our team
Mauricie – Central Quebec
Our team
Montérégie
Our team
Montreal
Our team
Outaouais
Our team
Quebec City
Our team
Saguenay–Lac-Saint-Jean
Our team
Awards and recognition
Fellow title
Fellow title recipients
Excella Awards
Lifetime Achievement Award
Title of Companion of the Order
QIC Award of Merit
Member benefits and services
Preferential rates
CPA Assistance Program
CPA service showcase | Offers from external service providers
CPA Online Store
Tomorrow's leaders
Community involvement
Volunteer in your region
Promote the profession
Get involved in the profession
Share your financial knowledge
Organizing a benefit event for future CPAs
Provisions applicable to practice through a firm
Top of page
CPA requirements
Annual mandatory declaration and dues
Professional liability insurance
Understanding the requirements
Insurance premiums and administrative procedures
Insurance coverage
Reporting a claim or potential claim
Professional negligence
Documentation and resources
Compulsory continuing education
General information
Requirements
Specific requirements for retired members
Qualifying educational activities
Compulsory reporting of hours
Exemption request
Process in case of default
Roll of the Order
Removal
Reinstatement
Professional services to third parties
Services CPAs can offer
Returning to a firm
Organization name and logo
Opening, sale, spin-off or merger of a firm
Practice within a partnership or a joint-stock company
Cessation of practice and closing of a firm
Administration and holding of property and sums of money for third parties
Trust accounting
Designation and certification
Designation
Certification as a mediator
Public accountancy permit
Limited public accountancy permit
Professional education and examination
Model signatures
Surrendering the permit
Contact email address
Deontology
Introduction to the guide
Preliminary provisions
Preliminary provisions
General duties
Conduct
Competence
Integrity
Objectivity and independence
Conflict of interest
Confidentiality and professional secrecy
Duties toward the client
General provisions
Limitation of liability
Contract for professional services
Access to records and rectification
Professional fees
Duties to the profession
Provisions applicable to practice through a firm
Relations with the Order
Relations with others
Advertising
Name
Graphic symbol
Ethics advice and practical tools
Guidance for the profession
Regulations
CPA Act
Other legislation and public agreements
Charte de la langue francaise
Whistleblowing and professional secrecy
Temporary guidelines issued by the Order
Reporting maltreatment
Guide to the CPA profession in the digital age
Welcome to the future
The culture of change
It starts with you
Useful resources
CPAs and sustainable development
Reference material on accounting for sustainable development
Sustainable development training
Accounting and sustainable development researchers
Professional inspection
Professional inspection: What does it entail?
Preparing for an inspection
Inspection process
Post-inspection follow-up and results
Documentation and resources
Become a contractual inspector
Welcoming interns and mentoring
Hiring a future CPA
Internship pathways
Internship supervision
Mentoring
Events of the Order
Exclusive Events
Family Day at La Ronde
Life Members’ Luncheon
Soirée des Fellows
Previous events
Regional groups
Abitibi-Témiscamingue
Our team
Chaudière-Appalaches
Our team
Eastern Quebec
Our team
Estrie
Our team
Laval – Laurentians – Lanaudière
Our team
Mauricie – Central Quebec
Our team
Montérégie
Our team
Montreal
Our team
Outaouais
Our team
Quebec City
Our team
Saguenay–Lac-Saint-Jean
Our team
Awards and recognition
Fellow title
Fellow title recipients
Excella Awards
Lifetime Achievement Award
Title of Companion of the Order
QIC Award of Merit
Member benefits and services
Preferential rates
CPA Assistance Program
CPA service showcase | Offers from external service providers
CPA Online Store
Tomorrow's leaders
Community involvement
Volunteer in your region
Promote the profession
Get involved in the profession
Share your financial knowledge
Organizing a benefit event for future CPAs
1.0.0.0