Information for Professional Corporations
A professional corporation (PC) is selected for inspection when any public accounting activities are being conducted directly through the PC.
If no public accounting activities are being conducted directly through the PC, and the PC is used solely to hold an interest in another public accounting practice an annual declaration of exemption must be submitted when completing the office's Practice Profile Questionnaire. For further information regarding exemption from practice inspection, visit our general information page.
If you are uncertain as to whether the PC is exempt from inspection, please email your questions to our team including the details of your situation. All questions must be submitted in writing and all responses will be provided in writing.