Organization name and logo
Do you plan on creating a new organization under which you will practice the CPA profession? Make sure that you comply with the rules governing your name, stationery, promotional materials and logo.
The name of your organization must be in Frenchand comply with section 76 of the Code of ethics of chartered professional accountants, which prohibits members from carrying on their profession within a partnership or company under a name that is misleading, derogatory to the honour or dignity of the profession, or is a numbered name (e.g. 9572-5020 Québec Inc.).
If you wish to change the name under which you practice, you must update your professional information in your online file.
If you practice as a sole practitioner or a sole shareholder and director of a joint-stock company, you are subject to the same rules.
Do you practice within an undeclared partnership, a general partnership (GP), a limited liability partnership (LLP) or a joint-stock company (JSC)? Make sure that you comply with the criteria specific to companies, even if you practice as the sole shareholder and director of a joint-stock company.
- The legal form (e.g. Inc., LLP, GP, undeclared partnership) must be part of the name and appear on the letterhead, business cards and website.
- To present yourself as a partnership or company of CPAs, whether in your organization’s name or descriptive style, or by using the CPA logo provided by the Order, your partnership or company must be more than 50% controlled by CPAs practising within it.
- You may use the chartered professional accountant designation or CPA initials in your name if the number of CPA partners or shareholders practising within your partnership or company is higher than or equal to the number of people referenced in the name. For example, if the name of your company is Tremblay, Guillemette CPA Inc., it should have at least two CPA shareholders practising within the company.
- If you wish to add a descriptive style to your partnership or company name that includes the chartered professional accountant or CPA designation, you must use “partnership or company of chartered professional accountants” or “partnership or company of CPAs,” not “chartered professional accountant(s).” Refer to the example below to ensure that the descriptive style of your partnership or company complies with the regulations.
Descriptive style that does not comply with the regulations
First Name, Last Name, CPA Inc.
Chartered professional accountant
Descriptive style that complies with the regulations
First Name, Last Name, CPA Inc.
Partnership or company of chartered professional accountants
Please note the following restrictions before choosing the name of the organization under which you practice, whether or not it is within a partnership or company.
You may not use, in particular:
- dual designation (CPA, CA; CPA, CGA; or CPA, CMA).
- “chartered accountant,” “certified general accountant” and “certified management accountant” designations or the corresponding initials (CA, CGA or CMA).
- “professional accountant” or “public accountant” designation.
- the term “auditor” or its equivalent
- the CA•IFA and CA•IT designations
- qualifications, honorary titles and other professional designations (eg: financial planner)
- a name that implies that the organization is bigger than its actual size.
Examples of non-compliance
A professional is the sole practitioner within a company, but the name implies that more than one professional is practicing within the company as a partner or shareholder, as appropriate.
- Groupe Ménard
- Tremblay and Partners GP
- Tremblay, Godin Inc.
You will have to adapt your stationery and communication tools, such as letterhead, business cards, website, email signatures, report and PowerPoint templates based on the rules governing the name under which you practice.
Before undertaking the design and printing process, we suggest you contact us at email@example.com to ensure that your material complies with the regulations in force or for assistance regarding compliance and the choice of the name under which you practice.
You may leave out the legal form (e.g. LLP) and use your organization’s abbreviation or acronym on your promotional materials and commercial signs. Make sure, however, that the abbreviation or acronym are listed in the enterprise register.
- You must offer services related to the CPA profession to third parties.
- Your partnership or company, as the case may be, must be more than 50% controlled by CPAs practising within it.
To request the logo, email us at firstname.lastname@example.org. Upon receipt of your request, the Order will send you an agreement outlining the conditions for using the visual identification of CPAs. It is strictly forbidden to download the logo yourself or to use it on your materials without prior authorization
Do you wish to use your own logo on your stationery and promotional materials? If you want to use an abbreviation or acronym of the name under which you practice, remember to register it with the other names listed in the enterprise register.