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CPA Ontario Serving the Public Members Firms / ATOs Students Become a Member


Please review the following information prior to using our Web site.

Terms of Use

By accessing our website, you, the user, agree to the terms and conditions we set out here. These terms and conditions may change at our discretion from time to time, and without notice and are effective when they are posted on this site. All orders, data and fee submissions made through this site are also governed by these terms and conditions.

Use of this website are governed by the laws and the courts of the province of Ontario and by the applicable laws of Canada. The user is also responsible for complying with these laws.

We have the right but not the duty to correct any errors or inaccuracies and change or update information on this website at any time without notice. We may terminate, change, suspend or discontinue any aspect of this website at any time without notice.  Without limiting the generality of the foregoing, we may change the availability of any feature, institute new, or change existing, fees or charges for the use of the website or any feature thereof, add, remove, modify or otherwise change any contents of this website, impose limits on certain features or restrict access to parts or all of this website.

Copyright Considerations

All textual and graphic content on this site, its organization and presentation, and the organization and domain name are copyrighted property of the Chartered Professional Accountants of Ontario (registered name of The Institute of Chartered Accountants of Ontario)("CPA Ontario"). The materials on this site may not be copied, reproduced, posted, or republished in any way. They may be downloaded, displayed, or printed by the user for non-commercial and lawful personal use only. Otherwise, the re-publication or use of these materials on any other website without prior written consent from us is prohibited, and all rights are reserved.

The trademarks, logos, and service marks displayed on this site are registered and unregistered trademarks of CPA Ontario.

Images of people used on this site are used with permission or in accordance with applicable law. Reuse of them without permission may violate the privacy and publication rights of those persons.

Linked Content

This site provides links to other internet sites. All these sites are separate and distinct from CPA Ontario, and therefore no control is exercised over them. CPA Ontario assumes no liability for these sites or their contents, or their use. We provide these links for your convenience only.

User-Provided Content

By submitting content, users warrant that they have full right and authority to submit that content. Users may not contribute, post or transmit unlawful, defamatory, or threatening material, that which would constitute or encourage criminal offenses, or violate any law. We reserve the right not to publish, or to remove, any content we deem inappropriate for any reason whatsoever.


Although CPA Ontario will use its best efforts to ensure the site is current and contains no inaccuracies or errors, no guarantees are made that the site's content will be error-free, accurate, complete or current at all times. When an error is discovered, CPA Ontario will endeavour to correct it.

CPA Ontario, its Council members, officers, employees, agents and affiliates shall not be liable to any person for any damages whatsoever, whether for loss, damages or injury, howsoever arising from the use or attempted use of this website or any of its features or contents, and the user agrees to indemnify and hold harmless CPA Ontario for any claims of any nature arising, directly or indirectly, from the user’s accessing this website.

CPA Ontario is not responsible for lost, incomplete, illegible, misdirected or stolen messages or mail, unavailable connections, failed, incomplete, garbled, or delayed transmissions, online failures, hardware, software, or other technical malfunctions or disturbances.