Removal

Resignation

If you wish resign from the membership roll, you are required to submit the resignation form  to the Order.

IMPORTANT – Requests to resign from the roll of the Order cannot be made by telephone or in any other way than by sending the duly completed resignation form to the Order.

Striking off the roll of the Order and revocation of the permit to practise by the DISCIPLINARY COUNCIL

The Disciplinary council may impose penalties on current and former members who are found guilty of disciplinary offences. The penalties range from a simple reprimand to the revocation of the permit, a fine, the limitation of the right to practice, or the temporary or permanent striking off the roll. The Disciplinary council may also recommend that the Board of directors impose a period of refresher training or a refresher course.

The Executive committee may also impose penalties, particularly when members have been convicted of criminal offences. It may also strike off the roll any member who fails to maintain professional liability insurance coverage or to meet the minimum compulsory continuing education requirements in accordance with Order regulations.

STRIKING OFF THE ROLL OF THE ORDER AND DENIAL OF ANNUAL REGISTRATION BY THE EXECUTIVE COMMITTEE

The Executive committee may also impose measures, such as the striking off the roll or the limitation of the right to practise, particularly where members have been convicted of criminal offences related to the practice of the profession. It may also strike off or refuse, upon annual registration, to enter on the roll any member who fails to pay his annual dues, maintain professional liability insurance coverage, meet the minimum compulsory continuing education requirements in accordance with Order regulations, complete his annual mandatory declaration or pay any amount owing to the Order in connection with an activity related to the supervision of the practice of the profession. 

CONSEQUENCES OF A RESIGNATION, DENIAL OF REGISTRATION, STRIKING OFF THE ROLL OR REVOCATION OF A PERMIT

The consequences of a resignation, denial of registration, striking off the roll of the Order or revocation of a permit to practise are the following:

  • Loss of the CPA designation and the legacy designation, if applicable
  • Loss of the title of Fellow, if applicable
  • Loss of the title of auditor, if applicable
  • Suspension of the public accountancy permit, if applicable
  • Definitive loss of the limited public accountancy permit issued under section 65 of the Chartered Professional Accountants Act, if applicable
  • Prohibition on practising public accountancy
  • Suspension of the certification as a mediator of small claims respecting a fiscal matter or as a mediator in civil or commercial disputes, if applicable
  • Loss of the privilege of serving as a mentor, program leader or training employer
  • In cases of striking off the roll of the Order by the Disciplinary council, the loss of the privilege of serving as a mentor, program leader or training employer for three years following reinstatement on the roll of the Order, if applicable
  • Prohibition on holding yourself out or presenting yourself as a chartered professional accountant (including the legacy designation) and using the CPA initials, including in telephone directories, on websites and social media, in emails, and on business cards and stationery
  • Requirement to immediately transfer assurance, compilation and corporate taxation files to another member or to the Order, if applicable
  • Loss of the benefits for CPAs under agreements entered into by the Order on behalf of its members (short-term disability insurance, prescription drug insurance, etc.)

WARNING – The loss of the chartered professional accountant status and the prohibition on practising public accountancy or using the CPA designation and initials may result in penal proceedings for the illegal practice of the profession or unauthorized use of the designation being brought against you if you continue to hold yourself out or present yourself as a CPA, or perform public accountancy acts.

Reinstatement on the roll of the Order

If you have resigned, been denied registration or been struck off the roll of the Order and wish to be reinstated as a CPA, you must apply for reinstatement and fulfill all the related conditions.

If your permit has been revoked, you may be reinstated on the roll of the Order only if you again meet all the conditions for the issue of the permit (education, exam, practical experience, etc.).

For more information, please consult the Reinstatement page.

Becoming a member of another professional accounting organization

Do you want to become a member of a CPA, CA, CGA or CMA organization in another Canadian province or territory, or in Bermuda? You must contact the organization to find out the applicable qualification process. Pending confirmation that the Canadian province or territory, or Bermuda has issued you a permit, you must remain a member in good standing of the Order.

If you want to become a member of a professional accounting organization in another country, you must contact the organization to find out the qualification requirements. Visit the Reciprocity agreements and Quebec-France agreement on mutual recognition pages on our website for a list of accounting bodies covered by an agreement with the Order.

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