Act, Bylaws and Regulations
Members, students, applicants and firms are governed by the Chartered Professional Accountants of Ontario Act, 2017, the Public Accounting Act, 2004, the CPA Code of Professional Conduct, the Student Code of Conduct and the CPA Ontario By-law and Regulations. The Member's Handbook is a comprehensive guide to the bylaws, rules and regulations.
Bylaws and Regulations
The General By-law was last amended by Council on June 18, 2021.View the By-law
- 9-1/9-2 Appendix A - CPA Ontario Academic Code of Conduct
- 9-1/9-2 Appendix B - CPA Ontario Practical Experience Requirements
- 9-1/9-2 Appendix C1 - CPA Harmonized Education Policies - Vol. 1
- 9-1/9-2 Appendix C2 - CPA Harmonized Education Policies - Vol. 3
- 9-1/9-2 Appendix D - CPA Ontario Student Code of Conduct
- 9-1/9-2 Appendix E - Transcript Assessment Policy
- 9-1/9-2 Appendix F - Transfer Credit Policy
Member's Handbook archive
Download past versions of the handbook.
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