Schedules of Firm Due and Fees

Members who have a registered firm (active or suspended) with CPA Ontario are responsible for the following due and fees by the dates indicated.
Schedule of firm due and fees
Annual Practitioner Due (APD)September 30October 1-September 30$260 + HST per CPA member on firm's roster
APD late dueOctober 31October 1-31$45 per CPA member on firm's roster
Practice Inspection Due*30 days from the date of invoiceCurrent to the inspection year in which the firm office is inspectedSpecific to the individual inspection
Schedules of Firm Due and Fees
Firm Registration FeeUpon application for new Firm RegistrationOne-time fee$100 + HST
Professional Corporation Registration FeeUpon application for new Professional Corporation RegistrationOne-time fee$180 + HST
Professional Corporation Certificate of Authorization FeeUpon application for new Certificate of AuthorizationOne-time fee$123.81 + HST
Public Accounting Licence (PAL) - new and renewal for individualsOctober 1November 1- October 31$190 + HST

*In addition, firms providing certain services to the public are subject to practice inspection. Refer to the Practice Inspection page for more information about this requirement. Inspector hours are billed at $205/hour (for 2021 and approved annually by Council), with additional costs for internal administrative and quality control processes.

For full information on CPA Ontario fees, visit our Schedule of Fees.

Annual Practitioner Due (APD)

The Annual Practitioner Due (APD) is an annual firm obligation paid by the Firm Representative.

Every registered firm must pay an annual due for each CPA Ontario member residing or practicing in Ontario who, during the 12-month period ending September 30 of each year:

  • is a proprietor, partner, shareholder or employee of the firm
  • provides public accounting or accounting services for or on behalf of a firm on any basis or receives any income, excluding pension or retirement investment income

For firms with multiple offices, you are required to make an application submission for each firm office. However, you are only required to submit the payment once per members employed at the firm. For professional corporation partners, your employer should remit your APD on your behalf.

The billing period is retroactive and is applicable to firms that provide services from October 1 of the previous year to September 30 of the current year.

You can make your APD submission by logging into My Portal, selecting Firm Dashboard ► Select Firm ► Annual Obligations ► APD tile.

Review our helpful walkthrough guide on submitting the APD.

For further details on APD, review Regulation 11-1.

Practice Profile Questionnaire

The Practice Profile Questionnaire (PPQ) is part of the APD application and must be completed by all firms, including professional corporation partners, even if they are not providing services.

Please view our walkthrough guide on how to answer the questions. If you have any further questions, please contact our team.

Schedules of Firm Due and Fees FAQs