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CPA Code of Professional Conduct

CPA Code of Professional Conduct

We conduct ourselves at all times according to the shared values and ideals of our profession.

Fundamental Principles Guiding the Profession

The CPA Code of Professional Conduct ("CPA Code”) sets out the principles that guide members, firms and students in respect of sound and fair financial and management reporting and business practices, and lays out their obligations to clients, employers, colleagues and the public interest.

Code of Professional Conduct

The CPA Code came into effect on February 26, 2016. The former Rules of Professional Conduct and related Council Interpretations were repealed as of that date.

Note that legacy CGAs and CMAs remain subject to the applicable requirements of their legacy accounting bodies, in addition to the requirements of CPA Ontario. Links to the current and archived materials are provided below for easy reference.

The CPA Code is Derived from Five Fundamental Principles of Ethics:

  • Professional Behaviour
  • Integrity and Due Care
  • Objectivity
  • Professional Competence
  • Confidentiality

Highlights of Changes

Advisory Services has prepared a number of general summaries to highlight the impact of changes that have been introduced in the CPA Code. These summaries are not a substitute for reading the CPA Code. Each Member is responsible for ensuring that their own situation complies with the Rules of Professional Conduct and Bylaws. 

New CPA Code: A Preview of the Changes

New CPA Code: Changes From a Public Accounting Perspective

New CPA Code: Changes From the Perspective of a Member Employed Outside of Public Accounting

New CPA Code: Changes From the Perspective of a Retiree

Quick Reference Guide to Help You Understand How the CPA Code Applies to You

Changes to Rule 204 Independence to Address Breaches and Contingent Fees (August 2016)

Impact of New Rule 216 Commission or similar compensation arrangements (August 2016)

Guidance

For highlights of the changes and presentations regarding the impact on various stakeholders, refer to Guidance on the CPA Code.

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