CPA Ontario

Adjudicative Tribunals

Members, students, applicants and firms are governed by the Chartered Professional Accountants of Ontario Act, 2017, the CPA Code of Professional Conduct, the Student Code of Conduct and the CPA Ontario By-law and Regulations.

Please consult each Tribunal’s section below for more information on what each one does, and how to file an appeal, submit a Motion, find prior Discipline and Appeal decisions and view dates for upcoming Discipline and Appeal hearings.

Admission and Registration Committee

The Admission and Registration Committee (ARC) hears and decides matters and appeals from the Registrar, as well as reviewing decisions of the Public Accounting Licensing Board (“Board”).

The ARC hears and decides:

  • matters of good character, and matters where credibility is in issue, referred by the Registrar or the Board;
  • applications for a Public Accounting Licence referred by the Board; and
  • appeals from certain determinations of the Registrar.

The ARC also reviews certain decisions of the Board.

Good character decisions of the ARC may be appealed to the Appeal Committee.

Find out more about ARC

Discipline Committee

The Discipline Committee hears and decides:

  • allegations of professional misconduct made by the Professional Conduct Committee
  • applications for a preliminary suspension - this is a suspension imposed prior to a finding of professional misconduct by the Discipline Committee

As well, the Discipline Committee hears motions to reconsider its prior decisions and orders. A motion for readmission or reregistration is a reconsideration.

Final decisions of the Discipline Committee may be appealed to the Appeal Committee.

Find out more about the Discipline Committee

Appeal Committee

The Appeal Committee hears and decides appeals brought from decisions of the:

  • Discipline Committee;
  • Admission and Registration Committee; and
  • Capacity Committee.

The Appeal Committee also hears motions to reconsider its prior decisions and orders. A motion for readmission or reregistration is a reconsideration.

For more information on how to proceed with an appeal, please click on the link below. If you are appealing a decision of the Registrar please see the ARC page.

Find out more about the Appeal Committee

Capacity Committee

The Capacity Committee determines if a Member is incapacitated and the restrictions to be placed on that member, if any. 

Capacity refers to the ability of a member to perform the necessary tasks associated with the profession. Capacity may be impaired due to medical or psychological conditions.

A final decision of the Capacity Committee may be appealed to the Appeal Committee.

Find out more about the Capacity Committee