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Professional Misconduct

Decisions, orders, settlements and reasons from disciplinary cases are published by CPA Ontario. Learn more in this section.


CPA Ontario is charged with the protection of the public interest and maintaining the reputation and integrity of the profession. In furtherance of this mandate, matters coming up for hearing before the Adjudicative Committees are listed below. Unless otherwise noted, hearings take place in the Hearing Room, CPA Ontario offices, 34th floor, 130 King Street West, Toronto, Ontario.

CPA Ontario is actively monitoring the rapidly evolving COVID-19 situation in order to respond in an appropriate manner. We are taking a number of proactive steps to protect the health and well-being of our employees, members, students and the community.  As a result, all hearings are taking place electronically (by video conference) until further notice.

Hearing Process

When the Professional Conduct Committee makes an allegation of professional misconduct, a formal hearing is held in front of a tribunal of the Discipline Committee. The Discipline Committee's members are appointed by the Council and consist of members and public representatives. Hearings are conducted in accordance with the provisions of the Statutory Powers Procedure Act and the By-law and are open to the public unless an application is granted that they be held in camera. Please note that good character hearings are not open to the public.

At a discipline hearing, witnesses are examined and cross-examined and evidence is presented generally as it would be in a civil trial. After considering all the evidence and submissions, the tribunal makes its decision. If the tribunal finds the subject of the allegation has committed professional misconduct, it hears evidence and submissions as to appropriate sanctions. The tribunal has the power to order a variety of sanctions, including a reprimand, fine, suspension or revocation of membership, specific education, further investigation, and practice restrictions. It may also order its sanctions to be published in the media.

If you wish to attend a hearing online or for further information, please email the Tribunals Office.

Discipline Case Decisions

Written reasons are a requirement for all discipline cases. All available cases involving disciplinary proceedings can be found below by legacy designation.

CGA Ontario and CMA Ontario

  • The Certified General Accountants Association of Ontario (CGA Ontario) Decisions
  • Certified Management Accountants of Ontario (CMA Ontario) Decisions


Any party to a hearing may appeal a decision or order of the tribunal. The Appeal Committee has all the powers of the Discipline Committee and can confirm, reject or amend decisions and orders of the Discipline Committee. The decisions of the Appeal Committee are final. For further information about the discipline or appeal process, please email the Adjudicative Tribunals Secretary.