Firms / ATOs
How to Set up a Public Accounting Practice
If you are providing accounting services to the public as defined by Bylaw 1.1.31 or practicing public accounting as defined by the Public Accounting Act, 2004, you must register a practice with CPA Ontario. Providing accounting services to the public or practicing public accounting can be done on a full-time, part-time, subcontract, or consulting basis and include but are not limited to the following services:
Providing Services requiring a Public Accounting Licence
For more information regarding obtaining a public accounting licence, please visit: Public Accounting Licensing
If you intend to perform public accounting services requiring a licence through a professional corporation, the professional corporation will need to be authorized to practise as a public accountant in accordance with the Public Accounting Act, 2004 and the Bylaws and Regulations of Chartered Professional Accountants of Ontario. Information is available at:
For further information about public accounting licensing in Ontario please click here.
Steps on how to set up a Public Accounting Practice:
(To have your Practice Name pre-approved, please contact CPA Ontario Registrar at email@example.com)
Members and Firms are reminded of Bylaw 4.17.6, which requires a Firm to notify the Registrar in writing of any significant change in practice, composition or structure ten (10) days prior to such change being effected, failing which, the rights and privileges of the Member and Firm may be suspended by the Registrar. A significant change includes but is not limited to a merger, acquisition, closure or dissolution of a Firm. In order effect any such changes with CPA Ontario, completion and submission of a Firm Update Form (Form 4-6A) is required.
If you require further assistance please contact Practice Advisory at (416) 962-1841 x 4456 or