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

Student Ethics 

CPA Ontario provides ethics counselling to all students in the CPA program, as well as access to an independent, confidential counselling service at reduced rates to help promote the well-being of students and their immediate families.

Student and Applicant Obligations Under Bylaws, Regulations and Rules

The harmonized CPA Code of Professional Conduct came into effect on February 26, 2016. Students and applicants are subject to all of the Bylaws and Regulations of CPA Ontario, as well as the Rules of Professional Conduct that are outlined in the CPA Code of Professional Conduct. As outlined in Bylaw 6.3, these obligations are the same as the obligations of members, although the phrase “members and firms” is used throughout the CPA Code.

Students and applicants are reminded that other regulatory requirements also apply, such as the Academic Code of Conduct, as well as any other agreement which may be entered into with CPA Ontario from time to time.

Ethics Counselling

The overall objective of the Member Advisory Services is to encourage and assist members, on a voluntary and confidential basis, to maintain high professional standards. This service is available to help all members, regardless of the sector in which they are involved (e.g., industry, public practice, retirement). Students and applicants may also call Member Advisory Services regarding ethical matters.

Please note that the assistance provided is not an opinion and is not binding on CPA Ontario. By accessing this service, you accept responsibility for conducting your own due diligence and making your own decisions after exercising professional judgment, and you agree to release and indemnify CPA Ontario and Member and Practice Advisors for any claim to damages that could result based on your discussion. Call 416 962.1841 x 4456 or 1 800 387.0735 x 4456 or email Member Advisory Services.


Confidential, independent, professional counselling services are offered to members, students and their immediate families at reduced rates by Shepell through the CPA-Assistance program. Access to newsletters and internet resources is offered free of charge by Shepell. To access these services, login under “Employer CPAO.”