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Oversight of the Profession

As the steward of the profession, CPA Ontario serves and regulates our approximately 97,000 members and 21,000 students. CPA Ontario provides oversight through the governing act, by-laws, regulations and the elected CPA Ontario members and public representatives of Council.

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The CPA Ontario Council is made up of 12 elected members of CPA Ontario and four public representatives appointed by the Lieutenant Governor. Learn more about the election process here.

How We Govern Our Members

The authority of CPA Ontario to regulate Chartered Professional Accountants in the public interest is granted by the Ontario government through the Chartered Professional Accountants of Ontario Act, 2017 under the oversight of the Attorney General. As part of its mandate under this act, CPA Ontario reviews the conduct of members, firms, students and applicants for compliance with the CPA Ontario by-laws including the CPA Code of Professional Conduct, regulations and policies.


Public accountancy, which generally means providing assurance on financial statements and other financial information, is further regulated under the Public Accounting Act, 2004.

Member's Handbook

The Member's Handbook includes the CPA Ontario's by-laws, including the CPA Code of Professional Conduct, regulations, rules, and policies approved by the council.
Act, by-laws and regulations