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Register a Limited Liability Partnership with CPA Ontario

A Limited Liability Partnership (LLP) can be formed between two or more CPA Ontario members that engage in public accounting or providing accounting services to the public.

Do you also require a public accounting licence (PAL)?

You will require a PAL from CPA Ontario if you practice public accounting and are the lead engagement person responsible for signing reports or statements issued or primarily produced in Ontario. Find out more on requirements and how to apply.