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The most valuable skills you'll acquire on your path to the CPA designation are how to earn and maintain the trust of your clients, how to act in a professional manner and follow the laws and the rules and regulations that govern our profession. These skills are as crucial for students in the CPA program as they are for designated CPAs.

Additionally, CPA Ontario has implemented an Academic Code of Conduct that all students must read and follow — see below.


CPA Ontario provides ethics counselling to all students in the CPA program.

The overall objective of the Professional 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 contact Professional 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: 416 204.3106 or 1 800 387.0735 x4456 | Email: [email protected]


Students are subject to the CPA Code of Professional Conduct (Rule 204 only), the Student Code of Conduct and the Academic Code of Conduct. All students are encouraged to familiarize themselves with these documents which can be found in the Member's Handbook.


The Member's Handbook is a comprehensive guide to the by-laws, including the CPA Code of Professional Conduct, rules, regulations and policies that govern the behaviour of all members, students, applicants and firms of CPA Ontario.