Find a CPA
Media centre
Contact us
Careers at the Order
CPA FOUNDATION
EMPLOI CPA
VIVO
Your file
Français
Search
Menu
General
public
The profession at a glance
What do CPAs do?
The different CPA designations
CPAs and financial statements
Hiring a CPA for my personal finances
Hiring a CPA for my business
Protection of the public
Compulsory continuing education
Professionnal inspection
Professional liability insurance
Complaints and recourses
Reporting the conduct of a CPA
Disputing a statement of fees
Reporting illegal practice
Improper use of funds
Request for an inquiry
Professional Liability Insurance Claims
Make sense of your finances
Financial Literacy Month
Talk business and accounting with Pierre-Yves McSween
Resources for employers
Find a CPA
About us
Hearings and disciplinary decisions
20 minutes CPA | Les idées de l’heure
CPA
members
Roll of members, annual registration and permits
Reinstatement
Removal
Annual mandatory declaration and dues
Auditor permit
Professional liability insurance
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
Opening, sale, spin-off or merger of a firm
Cessation of practice and closing of a firm
Legislative framework of the profession
Legislations, regulations and agreements
Use of CPA designation
Whistleblowing and professional secrecy
Reporting maltreatment
Charte de la langue francaise
Deontology
Introduction to the guide
Preliminary provisions
General duties
Duties toward the client
Duties to the profession
Ethics advice and practical tools
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
Resources and publications
Technical and ethics references
Sustainable development
Digital age
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
Volunteer in my region
Organizing a benefit event for future CPAs
A new approach for the profession
Compulsory continuing education
Events
Regional groups
Awards and recognition
Future
CPAs
Discover the CPA profession
Imagine a career that reflects who you are
CPA three letters that stand out
Meet inspiring CPAs
CPAs answer your questions
How to become a CPA
Key steps to becoming a CPA
Academic prerequisites
Registration with the Order
CPA auditor designation
Fee schedule and administrative procedures
Knowledge of the French language
Deregistrations, extensions and reinstatements
Obligations and responsibilities
What does it mean to be a professional?
What does being a candidate entail?
Candidates’ ethical obligations
Education
National program
Graduate program
Educational material
Competency Map 2.0
Practical experience
All about CPA practical experience
CPA competency development
Mentorship and supervision
How to find a position
Practical experience declaration process
Law for the protection of trainees
Helpful resources
Final examination
Important dates and registration
CFE preparation
Conduct of the examination and evaluation
Allowable and prohibited items
Retest policy
CFE results and honour roll
Quebec CFE gold medallists
Professionals trained in Canada or abroad
Student life
Annual gathering of future CPAs
CPA student committees
Tips and tricks
Contests
Preferential rates
Contact us
Educational initiatives and parents
CPA members or candidates from a different province
Registration with the Order
The National Program, it's for you
Fee schedule and administrative procedures
Scholarships and awards
Preferential rates
CFE results and honour roll
Contests
CPA Signature Store
CPA student committees
Continuing
education
Compulsory continuing education
Requirements
Specific requirements for retired members
Qualifying educational activities
Compulsory reporting of hours
Exemption request
Process in case of default
Vivo Professional Development Portal
Vivo user's guide
Training activities
Promotional offers
Tools
Terms and conditions
Resources and publications
Events
The
Order
About us
Services statement
Strategic directions
A new approach for the profession
Ad Campaigns
Become an Order partner
Careers at the Order
Job offers
Governance and committees
Board of directors
Executive committee
Management committee
Committees
Bodies
Consultation on dues
Annual General Meeting
Policies
Events
Regional groups
Awards and recognition
The profession at a glance
Find a CPA
Contact us
Home
Media centre
News and publications
Mention • Marcel Lemay, FCPA, FCA
Navigation
News and publications
Access to information
Social media
Mention • Marcel Lemay, FCPA, FCA
Back to search
Published on
May 19, 2015
Marcel Lemay, FCPA, FCA, président du conseil d'administration de l'OSL et associé de Hardy Normand, a été cité dans un article intitulé « Un nouvel ELAN ». Source :
La Presse
See full details >
Top of page
News and publications
Access to information
Social media
1.0.0.0