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Welcome to the Adjudicative Tribunals of the CPA Ontario.

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.


The Admission and Registration Committee (ARC) hears and decides matters and appeals from the Registrar and the Vice President, Student Services, 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, the Vice-President, Student Services, or the Board;
  • applications for a Public Accounting Licence referred by the Board; and
  • appeals from certain determinations of the Registrar or the Vice-President, Student Services.

The ARC also reviews certain decisions of the Board. Please see the ARC page for more information.


The Discipline Committee hears and decides:

  • allegations of professional misconduct; and
  • 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. It also reviews and approves settlement agreements.

Final decision of the Discipline Committee may be appealed to the 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 above. If you are appealing a decision of the Registrar or Vice President, Student Services please see the ARC page.


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.