Schedule of Fees

CPA Ontario fees outlined here relate principally to registrations and services attached to membership, certification and the student program. Please use the links below to go directly to the sections relevant to you.

For information on annual member, firm and student dues – including the full dues schedule, definitions, obligation descriptions and information on dues reductions and exemptions – please refer to Regulation 11-1: Dues and Fees.

The fees noted below do not include taxes unless otherwise noted.

Member fees

Review information on Annual Membership Dues and readmissions.

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Application Fee$125
Admission to Membership$500
Detailed Letter of Good Standing$25
Certificate Replacement$50
Reinstatement Fee - Other$250
Reinstatement Fee - Insurance (Firm Representative & Firm)$500
Readmission Fee - Other (per year or partial year since revocation to a maximum multiple of five)$580
Readmission Fee - Following Resignation$0
Readmission Fee - Insurance (Firm Representative & Firm)$1000

Licensing fees

Learn more about the Public Accounting Licence.

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Public Accounting Licence$190 
Public Accounting Licence Renewal$190
Certificate of Authorization$124

Firm fees

Learn more about firm due and fees and how to register a firm.

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Firm Registration$100
Firm Registration – Professional Corporation$180
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PDPA Program (module and examination)$1300
PDPA Examination (repeat writers only)$1000
CPA Reciprocity Program (module and examination)$1300
CPA Reciprocity Program Examination (repeat writers only)$1000
CPA Reciprocity Professional Development Course (CPARPD)$895

Student fees

For more information, visit our pages on Annual Student Dues, transcript assessment, transcript reassessment and deregistration.

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Initial Administration$125
Initial Transcript or Equivalent Assessment (for requests subsequent to the initial assessment)$150
Transcript Reassessment$150
Reinstatement (following suspension of student)$100
Re-registration (following deregistration)$250
Recognition of pre-registration experience$100
Cancellation, transfer or withdrawal$50
Transcript requested by active students and members$15
Transcript requested by all others$100
Exam Appeal$100
Exam Waitlist$200

CPA Preparatory courses fees

Review further details on Preparatory examinations and enrolment and fees.

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Preparatory Course (Core)$500
Preparatory Course (Non-Core)$300
Preparatory Exam$200
Preparatory Exam rewrite$200
Preparatory Exam request for remark of examination results$100

CPA Professional Education Program (CPA PEP) fees

Read more information on enrolment and fees, workshops, examinations and schedules for CPA PEP.

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CPA PEP Core 1$1400
CPA PEP Core 2, Electives and Capstones$1300
CPA PEP Exam only (Core and Elective)$400
Updated module materials (challenge exam students only)$250
Late Module/Exam enrolment$200 (not taxed)
CPA PEP missed workshop$295 per day missed
CPA PEP exam remark$195
Exam deferral (CPA PEP module-end examination only)$200
Location change (examination/module)$50

Common Final Examination (CFE) fees

Review more details about CFE enrolment and remarks, reports and consultations.

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CFE (all three days)$1500
CFE (day one)$650
CFE (day two and day three)$1150
CFE Exam results remark (day one)$275
CFE Exam results remark (day two and three)$500
CFE Exam results remark (all three days)$725
Performance Analysis (day one)$450
Performance Analysis (day two and day three)$700
Performance Analysis (all three days)$1100
CFE Exam results remark (day one) and Performance Analysis Review$675
CFE Exam results remark (day two and three) and Performance Analysis Review$1150
CFE Exam results remark (all three days) and Performance Analysis Review$1750

Miscellaneous fees

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Bank draft administration$50
Non-Sufficient Funds (NSF)$50
Request the review of a complaint$100