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Practice Inspection 


CPA Ontario's practice inspection program is a key regulatory process.  Launched in 1980, 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 a Firm’s quality controls and a review of current assurance and compilation engagement files, practice inspection identifies areas where a Firm may require assistance in maintaining prescribed professional standards.  The practice inspection program does not set standards.

For additional information on the practice inspection program, 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.