Late Due: Students who pay on or after March 3, 2020 will be charged an additional $100 late fee, ($45 for University Graduate - Conditional students).
Suspension: Students who do not pay by the March 31, 2020 late payment deadline will be suspended on April 1, 2020. During the period of suspension, the student shall have no rights or privileges of a student. This includes the right to enroll 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.
Deregistration: Suspended students who do not pay their ASD, the late fee and a reinstatement fee ($100 + $13 HST) prior to June 2, 2020 (more than 60 days after the date of suspension) will be deregistered.
Consequences of deregistration, include:

Loss of any CPA Ontario student rights and privileges
Loss of any transitional provisions or special considerations that may have been awarded to you as a student.
Loss of the dual designation option, if applicable.
Loss of any credits or courses earned in the CPA certification program prior to being deregistered.
Loss of access to all online resources and portals.
Loss of practical experience earned prior to being deregistered. Returning students may be eligible for a maximum of 12 months of preregistration experience provided such experience meets the requirements of the CPA Practical Experience Requirements in effect at the time of reregistration.

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