skip to main content
Home Contact Us Resources PD Site Help Sitemap
Resources Section Image
CPA Ontario Serving the Public Members Firms / ATOs Students Become a Member


CPAO Annual Report 2015 Cover

Annual Report 2015

This is an exciting milestone for the CPA profession — the first Annual Report of the unified CPA Ontario. Within these pages, we showcase Chartered Professional Accountants from various sectors and illustrate the many services and programs CPA Ontario provides. It has been an outstanding year for our members, students and stakeholders; we encourage you to read more in our 2015 Annual Report.

Link to Member's handbook Cover

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

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

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

Update #46-J

Update #46-K

Update #46-L


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