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Services CPAs can offer

The professional services that CPAs can offer to third parties are not limited to acts reserved for Order members, such as performing audit and review engagements (for which a public accountancy permit is required), and issuing notice to reader communications and special reports. 

All the activities referred to in section 4 of the CPA Act, whether they relate to public accountancy, management, or personal and corporate taxation, are included in the services CPAs can offer. 

The following is a non-exhaustive list of such services:

Public accountancy, assurance and other engagements
  • Compilation engagements
  • Review engagements1 
  • Audit engagements1 
  • Quality control
  • Assurance and other engagements1

Management accounting and performance management
  • Comparative analysis (benchmarking)
  • Feasibility analysis
  • Cost and/or product and service profitability analysis/financial analysis
  • Budgeting and financial forecasts
  • Activity-based costing/management
  • Internal control
  • Costing
  • Performance management and identification of performance indicators
  • Operational management and administration
  • Operations Management
  • Business plans
  • Business process reengineering

Taxation and financial planning
  • Personal taxation
  • Corporate taxation
  • Commodity taxes
  • Personal financial planning
  • Trusts and estates
  • International taxation

Governance and strategy
  • Risk management
  • Change management
  • Governance
  • Strategic planning and management

Other professional activities
  • Analysis, design and implementation of management information systems
  • Internal audit
  • IT auditing
  • Business start-ups and turnarounds2
  • Business valuations
  • Financing and negotiations
  • Mergers, acquisitions and sale of businesses
  • Cash management
  • Project management
  • Insolvency
  • Investigative and forensic accounting
  • Electronic data processing (including bookkeeping and payroll)
  • Due diligence

1 Only public accountancy permit holders can issue audit or review engagement reports, and certain special reports.

2 Business start-up services exclude acts that are the exclusive prerogative of the practising advocate or solicitor. For more information, please refer to the Act respecting the Barreau du Québec.

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