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Practice Inspection

Practice Inspection

CPA Ontario members and firms engaged in public practice are regularly inspected to protect the public interest

Overview

Practice Inspection is a key component of CPA Ontario's regulatory processes. Its dual purpose is:

  • Protection of the public by assessing whether members engaged in the practice of public accounting are adhering to the professional standards set out in the CPA Canada Handbook and CPA Ontario's Member's Handbook, thereby contributing to users’ confidence in the integrity of financial information; and
  • Providing an educational experience, to help practitioners improve their professional standards where necessary.

Essentially, through an assessment of quality controls and a review of current assurance and compilation engagement files, Practice Inspection identifies areas where an office may require assistance in maintaining prescribed professional standards. Practice Inspection does not set standards, nor is it a part of CPA Ontario’s disciplinary process.

Frequently Asked Questions

Answers to your practice inspection questions.

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