Practice Inspection is a key component of CPA Ontario's regulatory processes. Its dual purpose is:
- to protect the public and contribute to users' confidence in the integrity of financial information 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
- to provide an educational experience, to help practitioners improve their professional standards where necessary
Practice inspection identifies areas where an office may require assistance in maintaining prescribed professional standards through an assessment of quality controls and a review of current assurance and compilation engagement files. Practice Inspection does not set standards, nor is it a part of CPA Ontario's disciplinary process.
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