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Roll of members, annual registration and permits
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Legislative framework of the profession
Legislations, regulations and agreements
Use of CPA designation
Whistleblowing and professional secrecy
Temporary guidelines issued by the Order
Reporting maltreatment
Charte de la langue francaise
Deontology
Introduction to the guide
Preliminary provisions
Preliminary provisions
General duties
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Financial accounting and assurance
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Top of page
Roll of members, annual registration and permits
Reinstatement
Removal
Annual mandatory declaration and dues
Auditor permit
Limited public accountancy permit
Professional education and examination
Model signatures
Surrendering the permit
Professional liability insurance
Understanding the requirements
Insurance premiums and administrative procedures
Insurance coverage
Reporting a claim or potential claim
Professional negligence
Documentation and resources
Certification as a mediator
Contact email address
Services in a firm, for your own account or to third parties
Professional services that CPAs may offer
Returning to a firm
Organization name and logo
Practice within a partnership or a joint-stock company
Administration and holding of property and sums of money for third parties
Trust accounting
Opening, sale, spin-off or merger of a firm
Cessation of practice and closing of a firm
Professional inspection
Professional inspection: What does it entail?
Preparing for an inspection
Inspection process
Post-inspection follow-up and results
Documentation and resources
Become a contractual inspector
Legislative framework of the profession
Legislations, regulations and agreements
Use of CPA designation
Whistleblowing and professional secrecy
Temporary guidelines issued by the Order
Reporting maltreatment
Charte de la langue francaise
Deontology
Introduction to the guide
Preliminary provisions
Preliminary provisions
General duties
Conduct
Competence
Integrity
Objectivity and independence
Conflict of interest
Confidentiality and professional secrecy
Duties toward the client
General provisions
Limitation of liability
Contract for professional services
Access to records and rectification
Professional fees
Duties to the profession
Provisions applicable to practice through a firm
Relations with the Order
Relations with others
Advertising
Name
Graphic symbol
Ethics advice and practical tools
Resources and publications
Technical and ethics references
Sustainable development
Reference material on accounting for sustainable development
Sustainable development training
Accounting and sustainable development researchers
Digital age
Useful resources
Welcome to the future
The culture of change
It starts with you
Financial accounting and assurance
Taxation, taxes and financial planning
Finance function
Organizational management
Governance
Personal skills
Welcoming interns and mentoring
Hiring a future CPA
Internship pathways
Internship supervision
Mentoring
Member benefits and services
CPA Assistance Program
CPA service showcase | Offers from external service providers
CPA Signature Store
Tomorrow's leaders
CPAs with retired member status
Community involvement
Promote the profession
Get involved in the profession
Volunteer in my region
Organizing a benefit event for future CPAs
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