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Protecting the public through a transparent and rigorous process

Complaints Process

Complaints against members, students, firms and professional corporations are taken seriously. Learn about our process here.

How Does the Complaints Process Work?

CPA Ontario reviews every complaint regarding the conduct of a member, student or firm. We correspond with the complainant and the member to gather relevant facts, which are presented to the Professional Conduct Committee ("the Committee"). If the complaint contains information suggesting that the CPA Code of Professional Conduct, by-laws, regulations, or the Chartered Professional Accountants of Ontario Act, 2017 was breached, the matter is investigated and the Committee may refer the matter to the Discipline Committee for a full hearing. Other outcomes include admonishment of the member, student or firm, or closure with no further action.

The Complaints Process

All matters are reviewed by the Committee or the Director of Standard Enforcement. The Committee is comprised of experienced volunteer members of the profession and public representatives appointed by council

Where the complaint is complex, the Committee or the Director of Standard Enforcement may appoint an investigator to obtain more detailed information and documents, including statements from individuals. The investigator will prepare a report for the Committee. Usually, the member will appear before the Committee to answer direct questions based on the investigation findings. Members under review and investigation have the right to legal counsel at all stages of the complaints process.

The Committee may direct that:

  • a breach of the rules has taken place and allegations of professional misconduct should be prepared for prosecution before the Discipline Committee. The Committee may also propose a settlement with the member;
  • a breach of the rules may have taken place, but the public interest would be best served by providing guidance, advice or admonishment to the member; and
  • a member did not breach the rules and the file should be closed.
  • the matter be referred to the Registrar for consideration or elsewhere in CPA Ontario.

The CPA Ontario complaints process is not a forum for resolving fee and/or financial disputes between our members and their clients or other parties.


Any complainant dissatisfied with the Committee's decision not to refer a matter to the Discipline Committee may pay a fee and apply to the independent Reviewer of Complaints for a review. The decision of the Reviewer of Complaints is final unless the member is also licensed to practise public accounting. In this circumstance a complainant can apply to the Public Accountants Council for the Province of Ontario for further review after completing the Reviewer of Complaints process.

For more information, please refer to the Standards Enforcement and Disciplinary Procedures. To file a complaint, please complete this form and submit to [email protected].

For any additional questions, please call 416 962.1841 x4480 or email Standards Enforcement.

IMPORTANT: Due to the COVID-19 outbreak, the CPA Ontario office at 130 King Street in Toronto is closed until further notice. Due to the closure, we can only receive communications by phone and email. Please do not fax, mail, courier or attempt to drop off communications as they will not be received. This may result in some delays to our response. We thank you for your patience in this matter.