Opening, sale, spin-off or merger of a firm
Opening of a firm
Whether you are self-employed, consultant or contract employee, if you wish to offer services to third parties included in the practice of the CPA profession as set out in section 4 of the CPA Act, or wish to change the structure of you firm (spin-off or merger), you must inform the Order by updating your professional information in you online file.
To offer services to third parties, you must choose one of the following legal forms:
- Sole proprietorship
- A general partnership (GP) (If not all partners are members of the Order, click on the link to learn more.)
- An undeclared partnership (If not all partners are members of the Order, click on the link to learn more.)
- A limited liability partnership (LLP)
- A joint-stock company (JSC)
Returning to a firm or opening a new one
If you return to public practice, whether as sole proprietor or as employee of a partnership or company of CPAs, after an absence of more than five years, OR if you have never practiced in a CPA firm (i.e. sole proprietor or employee) since becoming a member of the Order, you are subject to the Regulation respecting the refresher training periods and the refresher courses of the Ordre des comptables professionnels agréés du Québec.
Find out what you need to do before offering services to third parties.
Name of your firm (corporate name)
Find out the rules that apply before choosing your firm’s name.
Merger or spin-off of a firm or sale of a clientele
If you offer services to third parties included in the practice of the profession as set out in section 4 of the CPA Act, whether you are self-employed, partners and shareholders in a firm, consultant or contract employee, and that you wish to change the structure of you firm (spin-off, merger, sale of a clientele), you must inform the Order by filling out a declaration of information.
If you have any questions regarding the opening, spin-off, merger of a firm or the sale of a clientele, please contact us by email at firstname.lastname@example.org.