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

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 The former Rules of Professional Conduct and related Council Interpretations were repealed as of that date.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.

What’s new:

  • A new name has been chosen (the “CPA Code of Professional Conduct”) to represent a unified code of conduct for the CPA profession;
  • The CPA Code combines the rules and guidance together in one document, instead of having separate Council Interpretations;
  • The layout is new, with general definitions provided upfront, and guidance contained in each Rule.


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.