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CPA Ontario Insights
Thought Leadership, Research & CPA Spotlights

Act, Bylaws and Regulations

Members, students, applicants and firms are governed by the Chartered Professional Accountants of Ontario Act, 2017, the Public Accounting Act, 2004, the CPA Code of Professional Conduct, the Student Code of Conduct and the CPA Ontario By-law and Regulations. The Member's Handbook is a comprehensive guide to the bylaws, rules and regulations.

Bylaws and Regulations

The General By-law was last amended by Council on June 18, 2021.

View the By-law

Regulations

3-1 Council Nomination and Election Process

6-1 Admission and Registration Committee

6-2 Discipline Committee

6-3 Appeal Committee

7-1 Admission to Membership, Obligations, and Standing

7-2 Continuing Professional Development

9-1 Student Registration, Obligations and Standing

  • 9-1 Appendix A - CPA Ontario Academic Code of Conduct
  • 9-1 Appendix B - CPA Ontario Practical Experience Requirements
  • 9-1 Appendix C1 - CPA Harmonized Education Policies - Vol. 1
  • 9-1 Appendix C2 - CPA Harmonized Education Policies - Vol. 3
  • 9-1 Appendix D - CPA Ontario Student Code of Conduct
  • 9-1 Appendix E - Transcript Assessment Policy
  • 9-1 Appendix F - Transfer Credit Policy

10-1 Firms

11-1 Dues and Fees

12-1 Designations and Distinctions

14-1 Professional Liability Insurance

15-1 Complaints

15-2 Reviewer of Complaints

16-1 Capacity

17-1 Public Accounting Licensing

17-2 Public Accounting Standards Committee

17-3 Public Accounting Reviewer of Complaints

18-1 Practice Inspection

19-1 Honorary Members

23-1 Editorial Changes

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