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Practice Inspection 


Practice Inspection is a key component of CPA Ontario's regulatory processes.  Its dual purpose is:

  • Protection of the public by ensuring that all members engaged in the practice of public accounting are adhering to the professional standards set out in the CPA Canada Handbook and Member's handbook, thereby contributing to users’ confidence in the integrity of financial statements; and
  • Providing an educational experience, to help practitioners improve their professional standards where necessary.

Essentially, through an assessment of quality controls and a review of current assurance and compilation engagement files, Practice Inspection identifies areas where an office may require assistance in maintaining prescribed professional standards.  Practice Inspection does not set standards.

For additional information on Practice Inspection, please follow the links below:


To access information on other resources, services and benefits available to all members and firms, please visit our Practice Matters web page.

Part-time Practice Inspector Positions

The success of Practice Inspection relies upon the commitment and expertise of our inspectors.  We are seeking members to apply for part-time inspector positions for the 2015-2016 inspection year, commencing in May 2015.  In order to fulfill this role, you must be a member in good standing of CPA Ontario and either a manager or partner/sole practitioner in a public accounting practice whose clientele includes a variety of audit and review engagements. Please note that we are not seeking candidates to perform inspections of “compilation engagement only” practices at this time.  A minimum commitment of 10 days per year (or approximately 75 hours) is required, to a maximum of 30 days; the current rate of reimbursement for part-time inspectors is $150 per hour.

A prerequisite to the performance of practice inspections is attendance at a two-day training session, which will be held at our Bloor Street offices on Monday, May 11 and Tuesday, May 12, 2015. In addition to looking for members who have familiarity with CPA Canada Handbook – Accounting, Part II (Accounting Standards for Private Enterprises) and Part III (Accounting Standards for Not-for-Profit Organizations), we are also seeking members whose qualifications include one or more of the following:

  • Fluency (written and oral) in both English and French. We are especially interested in hearing from bilingual candidates who are domiciled at least 50 kilometres outside the Ottawa area;
  • Current practice is registered with the Canadian Public Accountability Board (CPAB) and presently includes listed entity audit clients;
  • Current assurance clients whose financial statements are prepared under the following frameworks:
    • International Financial Reporting Standards (IFRS), e.g. credit unions, investment funds, mortgage investment companies, government business enterprises, etc.; or
    • Public Sector Accounting (PSAs), e.g. municipalities, hospitals, school boards, First Nations, etc.

Members who have been retired from public practice for not more than one year and whose recent public accounting activities would otherwise meet the criteria set out above are also encouraged to apply.

If you are interested in applying, please complete the Application for Part-Time Practice Inspector.  This document is a fillable, saveable PDF and includes instructions for submission.  We should receive your completed application not later than January 31, 2015.  While we appreciate the interest of all applicants, we will respond only to those with whom we wish to arrange an interview.