Forms to Complete for Visit Inspections
Important Note: The forms below should be completed only after you have received a communication confirming the date of your inspection.
The following information is required to be completed prior to the commencement date of your practice inspection and available on arrival of the inspector(s):
- Quality Control Questionnaire
- Quality Control Manual, along with the most recent annual and cyclical quality control monitoring reports. During the course of the inspection, the inspector may request additional information or documentation with respect to quality controls, including a sample of independence confirmations and performance appraisals.
- A listing of your office's clients. The inspector(s) may request this listing in advance of the inspection to facilitate the initial selection of files. The listing should be segregated by engagement partner (in offices other than sole practitioners), and for each partner collectively group engagements by audit, review and compilation. Further, for assurance engagements (i.e. audits and reviews) identify on the listing:
- type of industry and year-end date
- type of accounting framework applied
- engagements that have been subject to an engagement quality control review, were obtained through tender or have outstanding fees
- engagements considered by your office as higher risk in accordance with the firm's quality control policies and procedures
- the approximate engagement fee and/or chargeable hours for each engagement
- Continuing Professional Development (CPD) logs for each assurance practitioner/partner for the three most recent calendar years. For verifiable CPD activities, provide the date, course name, the name of the course provider or sponsoring organization and the number of hours attended.
Forms to be completed after the inspection has occurred:
- Action Plan: Template for use when responding to any reportable deficiencies raised in your practice inspection report. If no reportable deficiencies have been raised, this form should not be completed. If applicable, please submit the Action Plan to the Practice Inspection team.
- Survey of Offices Inspected: We encourage offices to complete this online Survey to provide feedback on the inspection process and Professional Advisory Services offered by CPA Ontario. Your feedback is important in helping us consider where improvements might be made to these programs.