Public Practice Dues and Fees
Members who have a public accounting practice are responsible for the following dues and fees by the dates indicated.
|Fee Type||Due Date||Period Covered||Amount|
|Annual Practitioner Due (APD)||September 24||October 1 to September 30||$260 + HST per
|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, firms providing certain services to the public are subject to practice inspection. Refer to the Practice Inspection page for more information about this requirement, timelines
For full information on CPA Ontario fees, visit our Schedule of Fees.