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Image of Annual Report 2014 Cover

Annual Report 2014

The 2014 Annual Report is now available.

2014 Financial Statements

The financial statements of CPA Ontario comprise the statement of financial position as at March 31, 2014 and the statements of revenues and expenses, changes in net assets, and cash flows for the 13-month period ended March 31, 2014, and a summary of significant accounting policies and other explanatory information.

Link to Member's handbook Cover

Member's handbook Web Version (Change 46-I)

The Member's handbook is available for viewing online as an indexed collection of individual PDF files, optimized for viewing on the Internet.

Cover page




Regulations (sorted numerically):

Regulation 3-1: Council Election Process

Regulation 4-1: Admission to Membership

Regulation 4-2: Dues

Regulation 4-3: Obligations and Standing

Regulation 4-4: Professional Liability Insurance

Regulation 4-5: Continuing Professional Development

Regulation 4-6: Practice Structure

Regulation 4-7: Issuance and Use of Designations

Regulation 6-1: Student Registration

Regulation 6-2: Applicant Registration

Regulation 6-4: Legacy CA Student Registration

Regulation 6-6: CPA Practical Experience Requirement

Regulation 7-1: Complaints

Regulation 7-2: Reviewer of Complaints

Regulation 7-3: Discipline and Appeal

Regulation 9-1: Public Accounting Licensing

Regulation 10-1: Practice Inspection

Rules of Practice and Procedure

Rules of Professional Conduct

Council Interpretations 

Academic Code of Conduct Policy

Academic Prerequisite Review and Recognition Standards Policy

Affiliate Admission Policy

Practical Experience Requirements Policy

CPA PREP Guidelines

CPA PEP Guidelines

Regulations (sorted alphabetically):

Admission to Membership (Regulation 4-1)

Applicant Registration (Regulation 6-2)

Complaints (Regulation 7-1)

Continuing Professional Development (Regulation 4-5)

Council Election Process (Regulation 3-1)

Discipline and Appeal (Regulation 7-3)

Dues (Regulation 4-2)

Legacy CA Student Registration (Regulation 6-4)

Issuance and Use of Designations (Regulation 4-7)

Practice Inspection (Regulation 10-1)

Practice Structure (Regulation 4-6)

Professional Liability Insurance (Regulation 4-4)

Public Accounting Licensing (Regulation 9-1)

Obligations and Standing (Regulation 4-3)

Reviewer of Complaints (Regulation 7-2)

Student Registration (Regulation 6-1)

Revisions Archive

Update #45-A

Update #45-B

Update #46

Update #46-A

Update #46-B

Update #46-C

Update #46-D

Update #46-E

Update #46-F

Update #46-G

Update #46-H

Update #46-I


Link to Guideline to Members Appointed as Auditors Under the Ontario Election Finance Act Cover

Election Finances Act 2010

The Guidelines for Members Appointed as Auditors Under the Ontario Election Finances Act provides practical guidance for auditors reporting under the Ontario Election Finances Act on the relevant year-end or campaign period financial statements of a leadership contestant, candidate, constituency association and political party. These guidelines reflect amendments to the Act, as well as applicable changes to the CICA Handbook - Assurance in respect of the requirements of the Canadian Auditing Standards (CAS).

Link to Condominium Guidelines

Ontario Condominium Guidelines

Accounting, Auditing and Tax Guidelines for Ontario Condominium Corporations October 2013 is a publication that updates an earlier Guideline issued by CPA Ontario in 2008. They reflect the Condominium Act, 1998, Part III - Canadian accounting standards for not-for-profit organizations of the CPA Canada Handbook - Accounting and Canadian Auditing Standards (CAS) of the CPA Canada Handbook – Assurance, all as of October, 2013.

Other Publications (located on external Web sites)

CICA Handbook
CICA Publications
Tax Act