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Sole Proprietorship of Partnership

Sole Proprietorship or Partnership

1. Complete the appropriate registration form

Find the appropriate form here and return it to CPA Ontario. Members will need to ensure that they are in compliance with the Public Accounting Act, 2004 and, accordingly, may need to consult with legal counsel.

Note: Prior to submitting these forms, members are permitted to request separate approval of a proposed firm name, in writing, to the attention of the Registrar at The request must include all relevant facts such as: the nature of the request; the nature of the services being provided; the corporate structure; the number of members, students, professional colleagues, and non-members involved with the practice; and the names of the members involved in the practice. Responses will be provided in writing. (Please refer to the provisions of CPA Code of Professional Conduct Rules 401 and 404 and related concerning the use of firm names.)

Also see Regulation 4-6, Practice Structure, which pertains to firm registration, professional corporations and bankruptcy.

2. Obtain Professional Liability Insurance