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Surrendering the permit

If you hold a public accountancy permit or limited public accountancy permit and wish to surrender it, you must complete the request to surrender a public accountancy permit.

The consequences of surrendering a public accountancy permit are the following:

  • loss of the title of auditor
  • prohibition on presenting oneself as an “auditor,” including in telephone directories and on websites, social media, business cards and stationery
  • loss of the right to provide assurance services, which include performing review and audit engagements
  • requirement to immediately transfer the member’s assurance files to another member or to the Order, if applicable

Should you wish to obtain a new public accountancy permit, you will have to submit a formal application for recognition in view of obtaining a public accountancy permit [PDF], pay the required fees and satisfy the conditions under the CPA Act and the Regulation respecting the public accountancy permit.

WARNING: Members who surrender their public accountancy permit as well as the right to provide assurance services and use the title of auditor may be subject to complaints before the Disciplinary council if they continue to hold themselves out or present themselves as CPA auditors or perform assurance activities (issue audit reports or review engagement reports, as described in the table of reserved acts).