Public Practice Fees and Schedules
Members who have a public accounting practice are responsible for the following fees by the dates indicated.
|Fee Type||Due Date||Period Covered||Amount|
|Annual Practitioner Fee (APF)||September 24||October 1 to September 30||$260 + HST per practioner|
|Firm Registration Fee||Upon application for new Firm Registration||N/A - One-time fee||$100 + HST|
|Professional Corporation Registration Fee||Upon application for new Professional Corporation Registration||N/A - One-time fee||$180 + HST|
|Professional Corporation Certificate of Authorization Fee||Upon application for new Certificate of Authorization||N/A - One-time fee||$123.81 + HST|
|Public Accounting Licence (PAL)||September 24||November 1 - October 31||$190 + HST|
In addition, all members and offices engaged in the practice of public accounting or in providing accounting services to the public are subject to practice inspection. Refer to the Practice Inspection page for more information about this requirement, timelines and fees.