You have recently received a letter advising of your office’s selection for practice inspection, or are anticipating receipt of such a letter as set out in the January 5, 2012 edition of the Institute's e-Brief publication.  The links below enable you to access the necessary forms to be completed in order that we can more efficiently plan and schedule your inspection.  Instructions for submission of the forms are noted below, as well as at the bottom of each form.

Before you determine which forms you will need to complete in connection with your forthcoming practice inspection, you are encouraged to review the Institute's Regulation 10-1,Practice Inspection (in PDF, linked from the main Practice Inspection page).  Please note that practice inspection will review members’ compliance with the minimum requirements for maintaining a public accounting licence (PAL). 

The forms are all in PDF (Portable Document File) format and may be either:

• Filled out onscreen and saved to your computer hard drive or disk (preferred method of completion); or
• Printed and filled out by hand.

Please note, however, that once you have closed your document, any information you have entered will be lost unless you first save it to your hard drive or disk.  If you have the Adobe Acrobat writer, you will be able to use the forms outside the Web site once you have saved them.  You will need

Acrobat Reader (Version 7 or higher) to view, save or complete the forms onscreen.

To determine which forms you will need to complete, please review the following four options; the status of your present practice will be described by one of these options.  Select only that option; click the link within the option to access the form(s) you need to complete.  Please ensure that you complete any and all forms accessed by the link you select.  And please remember that no information in respect of your public accounting licensing (PAL) activities is being requested at this time; you will be advised of the information we need in this regard at the time we actually schedule your practice inspection.

After accessing the appropriate option, and completing the required forms, they should be returned to us in one of the following ways (after receipt of our letter advising of your selection for practice inspection in 2012), to the attention of the coordinator named in the selection letter, and including the practice inspection number provided in the letter on all forms submitted to us:

• Preferred method of transmission: by e-mail, including the required PDF documents as attachments, to the attention of the relevant coordinator whose e-mail address is provided in our selection letter (either Karen Ilkanic, Dennis Martinez or Yvonne Morgan).  Please note that it is no longer necessary to include a signature on any of these forms, eliminating the need to print and scan them prior to submission; the button and instructions at the bottom of each form allow you to save the form to your computer hard drive.  You can then attach it to an e-mail.  Please copy and paste the following as the “Subject” of your e-mail:

PI#[ insert your P.I. number ] – selection 2012

(Note: Subsequent to the January 5th edition of e-Brief, the requirement for a signature on the planning questionnaire forms was removed.  If you completed your form "in advance" as a result of that e-Brief, you will need to print off the form for signature, after you have saved it, and scan it prior to attaching it to an e-mail.  The forms are otherwise unchanged.)

• By fax, to 416-962-2315, to the attention of the practice inspection coordinator as noted above; or
• By regular mail, in the return envelope provided with our selection letter.

Here are the four options:

• Your practice presently includes 20 or more audit and/or review engagements (including those performed for no fee), AND/OR your practice is currently approved for the training of students.  Please complete the Planning Questionnaire Parts 1 and 2.
• Your practice presently includes audit and/or review engagements, but  less than 20 of them in total (including those performed for no fee) AND your practice is NOT approved for the training of students.  Please complete the Planning Questionnaire Parts 1, 2 and 3.
• Your practice presently includes only compilation engagements (i.e. no audits or reviews). Please complete the Compilation Engagements Only - Practitioner's Client Listing.
• You are presently retired from public practice, not engaged as a public accountant or work on a per diem basis.  Please complete the Declaration for Exemption.