Register a Firm with CPA Ontario

When am I required to register a firm?

You are required to register a firm with CPA Ontario if the services you provide fall under the definitions, set out in the CPA Ontario By-law, of “practice of public accounting” or “providing accounting services to the public”.

The practice of public accounting is defined as:

• the provision of the services that require a public accounting licence and are described in section 2 of the Public Accounting Act, 2004, excluding any exception to services listed in section 3 of that statute

Providing accounting services to the public includes:

• the performance of any engagement addressed by standards in the CPA Canada Handbook - Assurance, for which a licence is not required under the Public Accounting Act, 2004 to perform the engagement
• accounting insofar as it involves analysis, advice, and interpretation in an expert capacity, but excluding record keeping
• taxation, insofar as it involves advice and counselling in an expert capacity, but excluding mechanical processing of returns
• compilation services, if it can reasonably be expected that all or any portion of the compilation or associated materials prepared by the member providing the service will be relied upon or used by a third party, whether or not a licence is required under the Public Accounting Act, 2004

Who can register a firm?

Only members of CPA Ontario in good standing may register an accounting practice. Retired members may still register and operate an accounting practice if they maintain their membership in good standing.

Do I need a public accounting licence to register a firm?

You do not need a public accounting licence (PAL) to register a firm. PALs are issued to CPA Ontario members, not firms.

Learn more about if you need a PAL and how to apply by visiting Public Accounting Licence.