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CPAO Annual Report 2015 Cover

Annual Report 2015

This is an exciting milestone for the CPA profession — the first Annual Report of the unified CPA Ontario. Within these pages, we showcase Chartered Professional Accountants from various sectors and illustrate the many services and programs CPA Ontario provides. It has been an outstanding year for our members, students and stakeholders; we encourage you to read more in our 2015 Annual Report.

Link to Member's handbook Cover

CPA Ontario Member's Handbook (Revised to November 29, 2016)

The Member's Handbook is available for viewing online as an indexed collection of individual PDF files, optimized for viewing on the Internet.


Cover page


CPA Code of Professional Conduct

Regulations (sorted numerically):

Regulation 3-1: Council Election Process

Regulation 4-1: Admission to Membership

Regulation 4-2: Dues

Regulation 4-3: Obligations and Standing

Regulation 4-4: Professional Liability Insurance

Regulation 4-5: Continuing Professional Development

Regulation 4-6: Practice Structure

Regulation 4-7: Issuance and Use of Designations

Regulation 6-1: Student Registration

Regulation 6-2: Applicant Registration

Regulation 6-4: Legacy CA Student Registration

Regulation 6-6: CPA Practical Experience Requirement

Regulation 7-1: Complaints

Regulation 7-2: Reviewer of Complaints

Regulation 7-3: Discipline and Appeal

Regulation 9-1: Public Accounting Licensing

Regulation 10-1: Practice Inspection

Rules of Practice and Procedure

Academic Code of Conduct Policy

Honorary Member Policy

Transcript Assessment Policy


Revisions Archive

Revision date November 18, 2016

Revision date September 22, 2016

Revision date August 29, 2016

Revision date August 26, 2016

Revision date August 1, 2016

Revision date June 21, 2016

Revision date June 14, 2016

Revision date March 22, 2016

Revision date February 26, 2016

Revision date September 24, 2015

Revision date March 20, 2015

Revision date February 27, 2015

Revision date November 27, 2014

Revision date June 18, 2014

Revision date April 15, 2014

Revision date February 21, 2014

Revision date October 17, 2013

Revision date February 22, 2013

Revision date November 29, 2012

Revision date October 19, 2012

Revision date September 28, 2012

Revision date June 20, 2012

Revision date February 24, 2012

Revision date December 1, 2011

Link to Guideline to Members Appointed as Auditors Under the Ontario Election Finance Act Cover

Election Finances Act 2010

The Guidelines for members Appointed as Auditors Under the Ontario Election Finances Act provides practical guidance for auditors reporting under the Ontario Election Finances Act on the relevant year-end or campaign period financial statements of a leadership contestant, candidate, constituency association and political party. These guidelines reflect amendments to the Act, as well as applicable changes to the CPA Canada Handbook - Assurance in respect of the requirements of the Canadian Auditing Standards (CAS).

Link to Condominium Guidelines

Ontario Condominium Guidelines

Accounting, Auditing and Tax Guidelines for Ontario Condominium Corporations October 2013 is a publication that updates an earlier Guideline issued by CPA Ontario in 2008. They reflect the Condominium Act, 1998, Part III - Canadian accounting standards for not-for-profit organizations of the CPA Canada Handbook - Accounting and Canadian Auditing Standards (CAS) of the CPA Canada Handbook – Assurance, all as of October, 2013.

Other Publications (located on external Web sites)

CPA Canada Handbook
CPA Publications
Tax Act