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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 assessing whether members engaged in the practice of public accounting are adhering to the professional standards set out in the CPA Canada Handbook and CPA Ontario's Member's Handbook, thereby contributing to users’ confidence in the integrity of financial information; 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, nor is it a part of CPA Ontario’s disciplinary process.

Questionnaires & Forms




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

To access information on obtaining an approval to train students, please visit our Student Training Approval page, where contact information for our Employer Relations department can be found.  (Note: Practice Inspection no longer oversees the granting and periodic monitoring of student training approvals in External Audit; these roles are now performed by Employer Relations.)