Firms / ATOs
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Firms and ATOs
The Firms and ATOs (Approved Training Offices) section of this website provides information: registering a new professional practice; updating existing practice information; member and practice advisory support - articles and FAQs; online listings of practices for sale or practices wanted; and information and forms for the Practice Inspection Program, and information on benefits that have been negotiated with third parties on behalf of firms (which may or may not be available to ATOs).
CPA Ontario’s Council approved changes to two Rules in the CPA Code of Professional Conduct (“CPA Code”) on August 26, 2016. These changes are included in the CPA Code presented to members for ratification at the Annual Meeting on September 22, 2016. The changes were communicated to members in the August 31, 2016 issue of e-Brief.
To change the name of your firm, use the Firm Update Form or Professional Corporation Update Form. Both forms can be found in Firm Forms under the Forms section of the Resources tab of CPA Ontario’s website at www.cpaontario.ca. In addition, firms are required to notify the Canada Revenue Agency of their name change. Read on for tips from CRA on how to make the changes for different areas.
A number of changes have been made regarding the APF process this year, as well as the PAL renewal process. Frequently asked questions have been prepared to provide you with more information.
Revenue Quebec has created two levels of service for tax preparers. This created challenges for practitioners who reside outside Quebec, yet file Quebec returns on behalf of their clients. Tax preparers residing outside Quebec may be able to utilize a “nominee” in Quebec to meet this requirement.
In conjunction with the use of the Chartered Professional Accountant (CPA) designation by members of CPA Ontario in good standing, there are also provisions for the use of the CPA designation by firms (including sole proprietors) in good standing. For additional information, refer to the Guidelines that are available.
Are you considering going into public practice?
The Practitioners Toolkit has been designed to assist CPAs who are contemplating public practice and also those who already run small and medium-sized public practices. The Toolkit’s life cycle approach is designed to help you understand what’s involved in setting up and managing a small practice by providing valuable resources, tools, advice and professional development. Visit the Practitioners' Toolkit.
The requirements set out in the Act for qualification for appointment as a public accountant are of interest to Members, Firms and professional corporations who conduct, or wish to be appointed to conduct, audit or review engagements for federally incorporated not-for-profit corporations.
Public Accounting Licence Requirements for Assurance Engagements Specified in CICA Handbook -- Assurance (May 2009)
The guidance "Public Accounting Licence Requirements for Assurance Engagements Specified in the CICA Handbook - Assurance", which was originally prepared in March 2007, was recently updated to reflect sections added to the Handbook since that time, as well as to incorporate the concept of an "engaging party."