Late Due: Students who pay on or after March 1, 2019 will be charged an additional $100 late due, $45 for University Graduate - Conditional (including co-op).
Suspension: Students who do not pay by the April 1, 2019 deadline will be suspended. During the period of suspension, the student shall have no rights or privileges of a student. This includes the right to enrol in any aspect of the CPA certification program, and its prerequisites, as well as the right to have any practical experience recognized. Students will also lose access to all online resources.
Appeals Process for Suspension: You may appeal the suspension decision by filing a written notice of appeal within 30 days of the date of your suspension letter. The notice of appeal must set out the grounds for appeal and the relief sought. Your appeal will be reviewed by the Vice President, Student Services. The Admission and Registration Committee will consider an appeal in accordance with Rule 24 (Admission/Registration Appeals) of the Rules of Practice and Procedure. That Rule, along with the Bylaws and Regulations, may be found on CPA Ontario’s website here.
The decision of the Admission and Registration committee is final, as per . If you have any questions on the appeals process, please email membershipcommittee@cpaontario.ca.
Deregistration: Suspended students who do not pay their ASD, the late due and a reinstatement fee ($100 + $13 HST) prior to June 3, 2019 (60 days after the date of suspension) will be deregistered, as per Regulation 9-1 s. 46 and Regulation 9-2 s. 20.
Consequences of deregistration for failure to pay ASD, include:

Loss of any CPA Ontario student rights and privileges
Loss of any transitional provisions or special considerations that may have been awarded
Loss of the dual designation option, if applicable
Loss of all credits or modules earned in the Professional Education Program (PEP) prior to deregistration
Loss of practical experience reported through the Practical Experience Reporting Tool (PERT) prior to deregistration

Students will no longer be able to reregister except in extraordinary circumstances that must be reviewed by the Vice President, Student Services.

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