Warning
Due to the release of the Common Final Examination results, navigation on our website might be slower than usual on
August 21
. Thank you for your understanding.
Find a CPA
Media centre
Contact us
Careers at the Order
CPA FOUNDATION
EMPLOI CPA
VIVO
Your file
Français
Search
Menu
General
public
The profession at a glance
What do CPAs do?
The different CPA designations
CPAs and financial statements
Hiring a CPA for my personal finances
Hiring a CPA for my business
Protection of the public
Compulsory continuing education
Professionnal inspection
Professional liability insurance
Complaints and recourses
Reporting the conduct of a CPA
Disputing a statement of fees
Reporting illegal practice
Improper use of funds
Request for an inquiry
Professional Liability Insurance Claims
Make sense of your finances
Talking about money isn't boring
Talk business and accounting with Pierre-Yves McSween
Réduisez vos impôts
Resources for employers
Quick links
Find a CPA
About us
Hearings and disciplinary decisions
CPA members
CPA
members
Roll of members, annual registration and permits
Reinstatement
Removal
Annual mandatory declaration and dues
Auditor permit
Professional liability insurance
Certification as a mediator
Contact email address
Services in a firm, for your own account or to third parties
Opening of a firm
Returning to a firm
Organization name and logo
Practice within an organization
Record keeping and retention
Administration and holding of property and sums of money for third parties
Sale, spin-off or merger of a firm
Cessation of practice and closing of a firm
Legislative framework of the profession
Legislations, regulations and agreements
Use of CPA designation
Whistleblowing and professional secrecy
Reporting maltreatment
Charte de la langue francaise
Deontology
Regle independance
Ethics advice and practical tools
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
Resources and publications
Technical and ethics references
Sustainable development
Digital age
Financial accounting and assurance
Taxation, taxes and financial planning
Finance function
Organizational management
Governance
Personal skills
Welcoming interns and mentoring
Welcoming interns and mentoring | Current Professional Education Program
Welcoming interns and mentoring | New Professional Program
Member benefits
Preferential rates
CPA Assistance Program
CPA service showcase | Offers from external service providers
L'étiquette CPA
Tomorrow's leaders
CPAs with retired member status
Community involvement
Organizing a benefit event for future CPAs
Quick links
A new approach for the profession
Compulsory continuing education
Events
Awards and recognition
Future
CPAs
Discover the CPA profession
CPA three letters that stand out
Meet inspiring CPAs
CPAs answer your questions
How to become a CPA
Key steps to becoming a CPA
Academic prerequisites
Registration with the Order
CPA auditor designation
Knowledge of the French language
Deregistrations, extensions and reinstatements
University contacts
Education, examinations and practical experience
Current professional education program
New professional program
Obligations and responsibilities
What does it mean to be a professional?
What does being a candidate entail?
Candidates’ ethical obligations
Student life
Tips and tricks
Contests
Preferential rates
Professionals trained in Canada or abroad
Educational initiatives and parents
CPA members or candidates from a different province
Quick links
Information sessions and events
Registration with the Order
Fee schedule and administrative procedures
Scholarships and awards
Preferential Rates
CFE results and honour roll
Contests
L'étiquette CPA
University contacts
Gala de la relève 2022
Continuing
education
Compulsory continuing education
Requirements
Specific requirements for retired members
12 tips and tricks to meet your continuing education requirements
Qualifying educational activities
Compulsory reporting of hours
Exemption request
Process in case of default
Vivo Professional Development Portal
Vivo user's guide
Training activities
Promotional offers
Tools
Terms and conditions
Quick links
In-house training
Resources and publications
Events
The
Order
About us
Services statement
Strategic directions
A new approach for the profession
Ad campaigns
Become an Order partner
Careers at the Order
Job offers
Governance and committees
Board of directors
Executive committee
Management committee
Committees
Bodies
Consultation on dues
Annual General Meeting
Policies
Events
Awards and recognition
Quick links
The profession at a glance
Find a CPA
Contact us
Home
CPA members
Deontology
Ethics advice and practical tools
Providing access to client files: Obligation or professional courtesy?
Navigation
Roll of members, annual registration and permits
Reinstatement
Removal
Annual mandatory declaration and dues
Auditor permit
Limited public accountancy permit
Professional education and examination
Model signatures
Surrendering the permit
Professional liability insurance
Understanding the requirements
Insurance premiums and administrative procedures
Insurance coverage
Reporting a claim or potential claim
Professional negligence
Documentation and resources
Certification as a mediator
Contact email address
Services in a firm, for your own account or to third parties
Opening of a firm
Returning to a firm
Organization name and logo
Practice within an organization
Record keeping and retention
Administration and holding of property and sums of money for third parties
Trust accounting
Sale, spin-off or merger of a firm
Cessation of practice and closing of a firm
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
Legislative framework of the profession
Legislations, regulations and agreements
Use of CPA designation
Whistleblowing and professional secrecy
Reporting maltreatment
Charte de la langue francaise
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
Resources and publications
Technical and ethics references
Sustainable development
Reference material on accounting for sustainable development
Sustainable development training
Accounting and sustainable development researchers
Digital age
Useful resources
Financial accounting and assurance
Taxation, taxes and financial planning
Finance function
Organizational management
Governance
Personal skills
Welcoming interns and mentoring
Welcoming interns and mentoring | Current Professional Education Program
Hiring a future CPA
Internship pathways
Internship supervision
Mentoring
Welcoming interns and mentoring | New Professional Program
Member benefits
Preferential rates
CPA Assistance Program
CPA service showcase | Offers from external service providers
L'étiquette CPA
Tomorrow's leaders
CPAs with retired member status
Giving the floor to the members
Community involvement
Organizing a benefit event for future CPAs
Providing access to client files: Obligation or professional courtesy?
Cette page est accessible uniquement en français.
Top of page
Roll of members, annual registration and permits
Reinstatement
Removal
Annual mandatory declaration and dues
Auditor permit
Limited public accountancy permit
Professional education and examination
Model signatures
Surrendering the permit
Professional liability insurance
Understanding the requirements
Insurance premiums and administrative procedures
Insurance coverage
Reporting a claim or potential claim
Professional negligence
Documentation and resources
Certification as a mediator
Contact email address
Services in a firm, for your own account or to third parties
Opening of a firm
Returning to a firm
Organization name and logo
Practice within an organization
Record keeping and retention
Administration and holding of property and sums of money for third parties
Trust accounting
Sale, spin-off or merger of a firm
Cessation of practice and closing of a firm
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
Legislative framework of the profession
Legislations, regulations and agreements
Use of CPA designation
Whistleblowing and professional secrecy
Reporting maltreatment
Charte de la langue francaise
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
Resources and publications
Technical and ethics references
Sustainable development
Reference material on accounting for sustainable development
Sustainable development training
Accounting and sustainable development researchers
Digital age
Useful resources
Financial accounting and assurance
Taxation, taxes and financial planning
Finance function
Organizational management
Governance
Personal skills
Welcoming interns and mentoring
Welcoming interns and mentoring | Current Professional Education Program
Hiring a future CPA
Internship pathways
Internship supervision
Mentoring
Welcoming interns and mentoring | New Professional Program
Member benefits
Preferential rates
CPA Assistance Program
CPA service showcase | Offers from external service providers
L'étiquette CPA
Tomorrow's leaders
CPAs with retired member status
Giving the floor to the members
Community involvement
Organizing a benefit event for future CPAs
1.0.0.0