CPA Code of Professional Conduct and Student Code

The CPA Code of Professional Conduct ("Code”) sets out the principles that guide members, firms and students on sound and fair financial and management reporting and business practices. The Code sets out our obligations to clients, employers, colleagues and the public interest. We conduct ourselves at all times according to the shared values and ideals of our profession.

Five fundamental principles of ethics inform the CPA and Student Codes:

  • Professional behaviour
  • Integrity and due care
  • Objectivity
  • Professional competence
  • Confidentiality

History of the CPA Code of Conduct

The CPA Ontario Code of Professional Conduct came into effect on February 26, 2016. The former Rules of Professional Conduct and related Council Interpretations were repealed as of that date.

CPA Ontario Code of Professional Conduct

The Student Code of Conduct came into effect on November 19, 2018. The Student Code was created to set out the principles of professional responsibility that students are required to uphold.

CPA Ontario Student Code

Understand how the CPA Code applies to members

This Quick Reference Guide has been created by Professional Advisory Services to help you understand how the Code applies to you. This Guide is not a substitute for reading the Code. You are responsible for ensuring your own situation complies with CPA Ontario’s by-laws, including the Code, and regulations.

Understanding How the CPA Code Applies to Members (2021)