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Fundamental Principles Guiding the Profession

The CPA Code of Professional Conduct ("Code”) sets out the principles that guide members, firms, students and applicants 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.

CPA CODE OF PROFESSIONAL CONDUCT

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 The former Rules of Professional Conduct and related Council Interpretations were repealed as of that date.

The Student Code of Conduct came into effect on November 19, 2018. The Student Code was created to set out the principles of professional responsibility that students are required to uphold.

Links to the current and archived materials are provided below for easy reference.

THE CPA AND STUDENT CODE ARE DERIVED FROM FIVE FUNDAMENTAL PRINCIPLES OF ETHICS

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

QUICK REFERENCE GUIDE

Professional Advisory Services has prepared a Quick Reference Guide to help members understand how the Code applies to them. This Guide is not a substitute for reading the Code. Each member is responsible for ensuring that their own situation complies with CPA Ontario's by-laws, including the Code, and regulations.

Quick Reference Guide to Help You Understand How the Code Applies to You (August 2017)

GUIDANCE

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