CPA Code of Professional Conduct
CPA Ontario’s new CPA Code of Professional Conduct (the “CPA Code”) came into effect on February 26, 2016. The former Rules of Professional Conduct and related Council Interpretations were repealed as of that date.
The CPA Code will be presented to members for ratification at the next Annual General Meeting.
Note that legacy CMAs and legacy CGAs remain subject to the applicable requirements of their legacy accounting bodies, in addition to the requirements of CPA Ontario.
Links to the current and archived materials are provided below for easy reference.
For highlights of the changes and presentations regarding the impact on various stakeholders, refer to Guidance on the CPA Code.