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Firm Updates

Firm Updates

Significant changes in practice, composition or structure

Due October 1: 2017 Annual Practitioner Fee (APF)

Each year, firms engaged in the practice of public accounting or providing accounting services to the public in Ontario are required to remit APF for each member residing/practising in Ontario. APF payments received between October 2 – October 31 are subject to late fees ($45 per practitioner for APF, and $25 for APF exemptions). Firms with outstanding APF payments after October 31 are subject to suspension.

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Firm Updates

Members and firms are reminded of Bylaw 4.17.6 which requires a Firm to notify the Registrar in writing of any significant change in practice, composition or structure ten (10) days prior to such change being effected, failing which, the rights and privileges of the member and firm may be suspended by the Registrar. A significant change includes but is not limited to a merger, acquisition, closure or dissolution of a firm.

In order to effect any such changes with CPA Ontario, for a sole proprietorship, partnership or LLP, completion and submission of a Firm Update Form (Form 4-6A) is required. If applicable, registered LLP practices undergoing changes in partnership must attach a copy of the LLP Registration Form 6.

For a professional corporation, completion and submission of a Professional Corporation Update Form 4-6B is required. Attach Ministry-certified Articles of Amendment and/or any other requirements as outlined in Form 4-6B.