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Important Notice-Renewal Requirements 


Public accounting licences must be renewed on an annual basis and cover the period November 1 through October 31.

A member who holds a public accounting licence is eligible to renew that licence, upon completing the online Public Accounting Licence Renewal Declarations (Form 9-1B) and paying the annual renewal fee. A member's PAL renewal fee and PAL Declarations (Form 9-1B) must be completed and submitted by no later than the October 1, 2016 deadline. The requirements for renewal are covered in greater detail in Regulation 9-1.  Regulation 9-1 also includes definitions for key renewal terminology.

When completing the PAL Declarations (Form 9-1B), a member will be required to confirm his/her compliance with the following renewal requirements:

  1. Practising Public Accounting Declaration (PPAD): A member can satisfy the practising public accounting declaration by registering a firm(s) and/or professional corporation with CPA Ontario or by being employed on the roster of a practice registered with CPA Ontario and providing public accounting services as a member of the engagement team or as the member of the firm who is responsible for the engagements (the lead engagement partner). This declaration must be completed in order for you to renew and maintain your public accounting licence with CPA Ontario.
  2. Continuing Professional Development Requirement (CPD):  Completion of a minimum of 20 hours annually and 120 hours in the last three year period of mandatory CPD in activities directly relating to the competencies needed to provide public accounting services.  Fifty percent of the annual and triennial hours must be verifiable.
  3. Practice Inspection Requirement (PI): During the immediate past five years, satisfying one of the following:
    • Being a practice inspector with CPA Ontario, and/or a practice inspector appointed by CPAB or pursuant to the Chartered Accountant Act, 2010 or its predecessor;
    • Participating in a recognized capacity in public accounting services in a practising office that has been subject to a Practice Inspection, in one or more practicing office(s) located in Canada; or
    • Participating in a recognized capacity in one or more practicing office(s) located outside of Canada; or
    • Being an employee, partner or sole proprietor of a newly established or soon-to-be established practising office or of an established practising office that has not been the subject of a practice inspection
  4. Professional Experience Requirement (PE)*: Participation in a recognized capacity in public accounting services, and, within the immediate past five years, obtaining a minimum of 2,500 hours consisting of:
    • a minimum of 1,250 eligible hours in public accounting services, excluding any hours for which a public accounting licence was required but not held; and
    • up to 1,250 eligible hours in designated services.

*Members who indicate a deficiency in PE must file a Public Accounting Licence Renewal Experience Certification Report (Form 9-1E), wherein, they will be required to specify the deficiency by providing details for all chargeable, documented and designated services hours.  Members who indicate a deficiency in PE may also request that their application for renewal be considered by the Public Accounting Licensing Board under special consideration by completing Form 9-1E.

A member will not be eligible to renew an existing licence if:

  • the member fails to apply to renew the licence prior to October 1, 2016;
  • the rights and privileges of the member are suspended;
  • the public accounting licence is suspended or has been revoked; or
  • the member held a licence issued by another authorized designated body under the Public Accounting Act, 2004, or a licence or certification or authorization issued by a Provincial Accounting Body to practise public accounting and such licence, certificate or authorization was suspended or revoked and has not been reinstated.



Each licensee is required to track on an annual basis, and to keep detailed record of hours that contribute to the Professional Experience Requirement required for a licence renewal. Hours must be reported when:

  • a deficiency in PE is being reported at the time of renewal;
  • requested during a Practice Inspection;
  • requested by the Director of Practice Inspection; or
  • requested by the Registrar.


A member who charges or bills clients for services on a value billing or fixed amount basis is required to track and report as eligible hours the actual hours that the member spent on the engagement(s) when such hours were not chargeable hours.