Ethics and the CPA Code of Professional Conduct

Stay aware of your ethical requirements to members, firms, clients, employers, the public and the profession by exploring a wealth of information on professional ethics, including practical scenarios that illustrate application of the requirements in the CPA Code of Professional Conduct.

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Independence

It is a fundamental principal of the profession that members who provide assurance services must do so with unimpaired professional judgment and objectivity. Learn more about independence, the cornerstone of assurance engagements.

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Ethics

Ethical behaviour is the foundation of the trusted work of CPAs. Learn more about working with non-members, paying or receiving commissions, resigning from engagements and matters related to ethical decision making. 

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Confidentiality and document retention

CPAs are required to protect confidential information acquired as a result of professional, employment and business relationships.  Learn more about your obligations related to confidential information and document retention.

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Fraud

Fraud at an organization can have far-reaching effects on its operations. Learn more about the responsibilities of CPAs pertaining to fraud and how organizations can design and implement policies and procedures to prevent fraud.

CPA Ontario training on ethics

COVID-19 Resources

While navigating the uncertainties of the pandemic, members are expected to continue exercising a heightened sense of professional skepticism. Learn more about how to comply with ethics requirements when facing ethical dilemmas that have intensified during the pandemic.

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Have a question? Our professional advisory services team are here to help. Advisors attempt to make first point of contact within 24 hours of receiving an inquiry.

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Disclaimer

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