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Returning to a firm

CPAs who return to public practice, whether as self-employed members or as employees of a partnership or company of CPAs, after an absence of more than five years, OR who have never practiced in a CPA firm (i.e. self-employed or employee) since becoming members of the Order, are subject to the Regulation respecting the refresher training periods and the refresher courses of the Ordre des comptables professionnels agréés du Québec

As such, they must notify the Order of their new situation at least 45 days before beginning to practice by completing an Evaluation request respecting the delivery of services to third parties.


The Regulation applies to the following situations, among others:

  • if a member is entered on the roll of the Order more than five years after having obtained his or her permit or more than five years after the date on which the member became entitled to such a permit;
  • if a member is reinstated on the roll of the Order after having failed to have his or her name entered on the roll for more than five years or after having been struck off the roll for more than five years;
  • if, after practicing any other activity during the five previous years, a member becomes a paid employee of an entity offering professional services to third parties, offers such services on a contract basis to an entity whose business activities are not related to the profession, or resumes the delivery of professional services as a self-employed member, whether compensated or not;
  • if a member who already offers professional services to third parties decides to expand the range of services he or she provides to include, for example, audit or review engagements, notices to readers, bookkeeping or taxation;
  • following a recommendation of the Professional inspection committee or the Disciplinary council.
Therefore, members who wish to provide professional services they have not offered on a regular basis over the past five years while they were entered on the roll of the Order are subject to the Regulation, whether or not they hold a public accountancy permit or have signing authority.

Professional services offered to third parties are not limited to the acts reserved for Order members, such as performing audit and review engagements, and issuing notices to readers and special reports. All activities referred to in section 4 of the CPA Act, whether compensated or not, must be taken into consideration. However, the Order reserves the right to assess whether or not to impose conditions on members based on their situation.


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