This is a reminder of the disclosure requirement established under the Standards adopted by the Public Accountants Council and the bylaws of the Institute.  Licensees, professional corporations and firms must comply with this requirement as of April 1, 2007 when providing any accounting or assurance services in respect of a financial statement, or any part of a financial statement, or any statement attached to a financial statement, or reporting on the results of applying specified auditing procedures to financial information, when:

a) the engagement is datelined (the report is issued) in Ontario, or

b) the work or procedures for the engagement is or are primarily performed in Ontario.

The disclosure must appear in the statement, opinion or report, in one of the forms set out below, in either English or French. In each of the following examples, the firm name is bolded.  Please note that per the Rules of Professional Conduct, the practice of public accounting shall also be carried on under the descriptive style of "chartered accountant(s)" unless it forms part of the firm name. Wherever disclosure wording is required, unless either "Chartered Accountants" or "CA(s)" forms part of the firm name, the descriptive style "Chartered Accountants" should be placed after or below the firm name and before the disclosure wording .

Licensed member

A member licensee who is signing the written statement, opinion or report must use the term “Licensed Public Accountant” following the member’s name and the Chartered Accountant designation or the initials CA or FCA. For example:

John Doe, CA , Licensed Public Accountant
John Doe, CA , expert-comptable autorisé

Jane Doe, CA , Licensed Public Accountant
Jane Doe, CA , experte-comptable autorisée

J. A. Doe, Chartered Accountant , Licensed Public Accountant
J. A. Doe, comptable agréé, expert-comptable autorisé (OR FOR A WOMAN) comptable agréée , experte-comptable autorisée

Professional corporation authorized to practise public accounting

A professional corporation that has been issued a certificate of authorization to practise public accounting must use the term “Authorized to practise public accounting by The Institute of Chartered Accountants of Ontario”.  For example:

John Doe, CA, Professional Corporation , Authorized to practise public accounting by The Institute of Chartered Accountants of Ontario
John Doe, CA, Société professionnelle , autorisée à exercer l'expertise comptable par l'Institut des comptables agréés de l'Ontario

Firm registered as a public accounting practice

A firm registered with the Institute as a public accounting practice must use the term “Licensed Public Accountants”.  For example:

Doe and Doe, Chartered Accountants , Licensed Public Accountants
Doe et Doe, comptables agréés , experts-comptables autorisés

XYZ and Associates , Licensed Public Accountants
XYZ et Associés , experts-comptables autorisés

White Brown and Green, LLP , Licensed Public Accountants
White Brown et Green, s.r.l, experts-comptables autorisés