Resources for CPAs during the COVID-19 crisis

To help you stay current with news that has an impact on our profession and easily find resources to adjust your work methods, we developed a special, constantly updated web page available to you.

Visit the "Coronavirus (COVID-19)" page >

Also, please note that our offices are closed until further notice. We will continue to provide our services remotely and we are doing everything we can to minimize the problems caused by the overload of phone and Internet networks.

Reinstatement

Application for reinstatement

You were a member of the Order and you want to be reinstated?

Download the form >

Application for reinstatement by affiliation

You were a member of the Order and you currently are a member in good standing of a professional CPA organization in another Canadian province or territory, or in Bermuda?

Download the form >

If the application for reinstatement follows a temporary striking off the roll of less than one year by the Disciplinary council, we invite you to read the obligations to be met under the Professional Code for reinstatement on the roll of the Order. 

Reinstatement in the case of a temporary striking off the roll of one month or less
  • Fill in the application for reinstatement and send it to the Order before the period of striking off the roll has ended.
  • Pay the dues and any other contribution owed to the Order, in particular the Office des professions levy, if applicable, before the period of striking off the roll has ended.
  • Pay any amounts owed to the Order in connection with an activity related to the supervision of the practice of the profession, if applicable, before the period of striking off the roll has ended.
  • Pay any costs ordered by the Disciplinary council, the Professions Tribunal or the Council for the arbitration of accounts, as well as any overdue fine or amount imposed, as the case may be, by any of those bodies, or comply, if applicable, with the payment agreement that has been reached, before the period of striking off the roll has ended.
  • Repay any compensation paid by the Order on the individual’s behalf, including compensation paid by the Order’s Indemnity Fund, before the period of striking off the roll has ended.
  • Provide to the Order an insurance certificate or security to cover professional liability before the period of striking off the roll has ended.
  • If all of the above conditions have not been met before the period of striking off the roll has ended, meet the conditions for reinstatement on the roll of the Order in the event of a temporary striking off the roll of more than one month. 
Reinstatement in the case of a temporary striking off the roll of more than one month 
  • Fill in the application for reinstatement and send it to the Order along with the required reinstatement fees.
  • Pay the dues and any other contribution owed to the Order, in particular the Office des professions levy, if applicable.
  • Pay any amounts owed to the Order in connection with an activity related to the supervision of the practice of the profession, if applicable.
  • Pay any costs ordered by the Disciplinary council, the Professions Tribunal or the Council for the arbitration of accounts, as well as any overdue fine or amount imposed, as the case may be, by any of those bodies, or comply, if applicable, with the payment agreement that has been reached.
  • Repay any compensation paid by the Order on the individual’s behalf, including compensation paid by the Order’s Indemnity Fund.
  • Provide an insurance certificate or security to cover professional liability.
  • Provide the Order with any proof or attestation required in respect of maintaining competencies, if applicable.
  • If applicable, complete the declaration respecting the cessation of practice form and provide all the documents required by the Order.
  • Satisfy all the conditions for entry on the roll prescribed by the Board of directors of the Order, the Professional Code, the CPA Act or applicable regulations.
Reinstatement for purposes of serving a temporary striking off the roll, the execution of which was postponed by the disciplinary council
  • Fill in the application for reinstatement and send it to the Order along with the required reinstatement fees.
  • Pay the dues and any other contribution owed to the Order, in particular the Office des professions levy, if applicable.
  • Pay any amounts owed to the Order in connection with an activity related to the supervision of the practice of the profession, if applicable.
  • Pay any costs ordered by the Disciplinary council, the Professions Tribunal or the Council for the arbitration of accounts, as well as any overdue fine or amount imposed, as the case may be, by any of those bodies, or comply, if applicable, with the payment agreement that has been reached.
  • Repay any compensation paid by the Order on the individual’s behalf, including compensation paid by the Order’s Indemnity Fund.
  • Provide to the Order an insurance certificate or security to cover professional liability, which must include a rider indicating an exclusion during the period of striking off the roll.
  • Provide the Order with any proof or attestation required in respect of maintaining competencies, if applicable.
  • In the event of non-compliance with the prescribed deadlines, complete the declaration respecting the cessation of practice form and provide all the documents required by the Order.
  • Satisfy all the conditions prescribed by the Professional Code or any other law or applicable regulation, including notifying the Order of your temporary striking off the roll and that execution of the decision has been postponed until reinstatement, and provide a copy of the decision.
  • Upon expiration of the period of temporary striking off the roll, submit an application for reinstatement including all the necessary documentation and required fees. 

Amounts payable to the Order

Persons wishing to be reinstated must also pay the annual dues for the year of striking off or removal from the roll of the Order, the current annual dues and the reinstatement fees which are set based on the number of years elapsed between the removal from the roll and reinstatement. They cannot be reinstated unless they pay the dues and other amounts owing to the Order in connection with an activity related to the supervision of the practice of the profession.

Calculation of reinstatement fees

The calculation of the reinstatement fee is based on the number of fiscal years that have elapsed since the date of your removal and the date of your effective reinstatement on the roll of the Order. The Order’s fiscal year-end is March 31. 

Removal and reinstatement within the same fiscal year: $500*

Reinstatement within the fiscal year following the year of removal: $700*

Reinstatement in the second fiscal year following the year of removal: $900*

Reinstatement in the third fiscal year following the year of removal: $1,100*

Reinstatement in the fourth fiscal year following the year of removal: $1,300*

Reinstatement in the fifth or subsequent fiscal year following the year of removal: $1,500**

* If the reinstatement application is cancelled, the portion of the reinstatement fee exceeding $500, if applicable, is refundable. 

** If the reinstatement application is cancelled, the portion of the reinstatement fee in excess of $800 is refundable.  


IMPORTANT – These amounts must have been paid before the reinstatement application can be reviewed.

Proof of compulsory continuing education

If you have been struck off the roll for non-compliance with the Règlement sur la formation continue obligatoire des comptables professionnels agréés du Québec, you must prove that you have remedied the situation that led to your striking off the roll. Proof must pertain to continuing education activities eligible under the Regulation.

For more information, consult the Compulsory reporting of hours page.

Proof of professional liability insurance coverage

To be reinstated on the roll of the Order, you are required to complete the application and premium self-assessment form and authorize the payment of the insurance premium to ACPAI Insurance, the administrator of the Group Professional Liability Insurance Plan. You will be enrolled in the plan under the Règlement sur l’assurance de la responsabilité professionnelle des membres de l’Ordre des comptables professionnels agréés du Québec as soon as you are reinstated on the roll of the Order.

For more information, please consult the Professional liability insurance page.

Cessation of practice

If applicable, you are required to complete declaration respecting the cessation of practice form and to provide the Order with all the documents required under the Règlement sur la tenue des dossiers et des cabinets de consultation et sur la cessation d’exercice d’un membre de l’Ordre des comptables professionnels agréés du Québec.

For more information, please consult the Cessation of practice and closing of a firm page.

Processing time

Reinstatement is not automatic. The departments that oversee the protection of the public need a minimum of 60 days to review your application. Supplemental information may be requested to conduct the review of your file and ensure that regulatory requirements are being met. The departments may object to an applicant being reinstated for such reasons as conduct, competence or the qualities needed to practise the profession as well as on the grounds that a complaint for the illegal practice of the profession or for unauthorized use of the CPA designation has been lodged. The application of a person wishing to be reinstated for the sole purpose of holding the CPA designation with no intention of going into public practice will follow the same steps.

If there are no objections, you will be reinstated on the roll of the Order. The professional designation and the initials “CPA” may be used only as of the date on which the Order approves the application for your reinstatement.

Conditions imposed UPON REINSTATEMENT

Should the Order believe that your level of competence falls short of the requirements for the protection of the public, it may impose a refresher training period or refresher courses in accordance with the Regulation respecting the refresher training periods and the refresher courses of the Ordre des comptables professionnels agréés du Québec and, in certain cases, the Regulation respecting the public accountancy permit of the Ordre des comptables professionnels agréés du Québec.

Title of FCPA

The Board of Directors decides on the appropriateness of re-awarding the title of FCPA to a CPA member who has been reinstated on the roll of the Order, if applicable. In order for a reinstated member to recover the title of FCPA, at least two-thirds (2/3) of the votes cast by the members of the Board of Directors during a secret vote must be in favour.

Questions?

If you have any questions about the reinstatement process, please contact us by phone at 514 288-3256, ext. 2612, or toll free at 1 800 363.4688, or by email at tableauCPA@cpaquebec.ca.

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