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Ethics, Conduct and Regulations

Ethics | Conduct | Regulations

This section is about client trust, professional behaviour, adhering to rules and regulations and academic code of conduct

Essential Skills

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.

Student Ethics

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

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 contact 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 x4456 or 1 800 387.0735 x4456 or email Member Advisory Services

The CPA Ontario Academic Code of Conduct

The Academic Code of Conduct applies to individuals who are members, students and applicants. The Academic Code of Conduct does not supersede CPA Ontario’s Code of Professional Conduct.

Please download and read the CPA Ontario Academic Code of Conduct.

Member's Handbook

The Member's Handbook is a comprehensive guide to the bylaws, including the code of professional conduct, rules, regulations and policies that govern the behaviour of all members, students, applicants and firms of CPA Ontario.