Information Required to Complete the Practice Profile Questionnaire

In preparation for completing the Practice Profile Questionnaire, you should gather the following information:

• the number of audits in the office conducted for the following types of entities:
  • reporting issuers (as defined under the Securities Act)
  • private companies
  • not-for-profit entities
  • public interest entities other than reporting issuers
  • entities that use public sector accounting standards
  • any other not listed above
• the number of clients in the office classified as:
  • review engagements
  • compilation, tax, and bookkeeping clients
• the hours incurred in the last twelve months on client engagements classified as follows:
  • audits
  • review engagements
  • compilations
  • corporate tax returns
  • personal tax returns
  • bookkeeping engagements
• the number of engagement partners in the office classified as follows:
  • partners that perform audits
  • partners that perform reviews
  • partners that perform compilations
  • partners that perform corporate tax returns
  • partners that perform personal tax returns
  • partners that perform bookkeeping engagements

(For example, an office with one partner who performs all the above services would identify one partner for each and every one of these categories)

• the total number of Environmental, Social and Governance (ESG) engagements for which your office is responsible, classified as follows:
  • assurance engagements
  • consulting engagements
• the industries/type of client for all audits and reviews completed by the office classified as follows:
  • agriculture/farming
  • cannabis
  • charitable organizations
  • condominium corporations
  • construction
  • credit unions
  • cryptocurrency/blockchain
  • dealerships (cehicles, equipment, etc.)
  • film companies
  • financial advisor
  • First Nations
  • franchises
  • hospitals
  • hotels
  • insurance
  • investment funds
  • manufacturing
  • mining
  • municipalities
  • not-for-profit organizations
  • pension plans
  • professional firms
  • real estate
  • religious institutions
  • retail
  • schools
  • service organization providers (Type I and Type II reports)
  • transportation
  • travel agencies
  • utilities
  • wholesale
  • other not listed
• whether the office has any clients where the financial statements and/or the file is only completed in French and the number of these clients
• the number of personnel employed by the office classified as follows:
  • staff CPAs;
  • registered students in an External Audit Pre-Approved Program;
  • registered students in any other Pre-Approved Program;
  • registered students in the Experience Verification Route; and
  • technicians, bookkeepers, and other field staff.
• the date the office is registered with the Canadian Public Accountability Board (CPAB) and the Public Company Accounting Oversight Board (PCAOB), if applicable
• identification of any offices of the firm where this office has no resident partners and all the partners responsible for the work at this office reside at the office which is completing the Practice Profile Questionnaire