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CPA Ontario Insights
Thought Leadership, Research & CPA Spotlights

Hearings and Appeals

CPAs, students and firms in Ontario are subject to ongoing regulation and oversight to protect the public interest. CPA Ontario maintains public trust by treating all conduct, competence, good character and capacity complaints and concerns seriously, investigating with diligence and, when warranted, conducting hearings.

CPA Ontario also conducts hearings for members, students, firms and applicants who appeal decisions of the Registrar changing their status.

Search our databases of hearings and appeals past and future and learn more about the Adjudicative Tribunals that conduct those hearings and appeals.

CPA Ontario maintains an independent Tribunals Office which manages all hearings and appeals as required by legislation and bylaws and which is directly accountable to the Council, CPA Ontario’s board of directors.

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View our database of CPA Ontario discipline, good character, and capacity hearings, and appeals, including completed, current, and upcoming matters.

woman sitting in a conference room woman sitting in a conference room Adjudicative Tribunals
Learn about the various tribunals that oversee the profession in Ontario, including how to appeal decisions.

Hearing process

Complaints regarding the conduct of a member, student or firm are first brought through the complaint process with the Professional Conduct Committee.

When the Professional Conduct Committee makes an allegation of professional misconduct or the Registrar has a concern that a member may be incapacitated or an applicant not of good character, a formal hearing is held in front of a tribunal of one of the Discipline, Capacity or Admission and Registrations Committees.

Hearings are conducted in accordance with the provisions of the Statutory Powers Procedure Act and the Rules of Practice and Procedure. Parties to a proceeding are also required to comply with the Tribunals Office's Practice Direction on Filing of Electronic Documents and Practice Direction on Electronic Proceedings.

Professional misconduct hearings are open to the public unless an application is granted that they be closed. Please note that good character and capacity hearings are not open to the public.

At a hearing, witnesses are examined and cross-examined and evidence is presented generally as it would be in a civil trial. After considering all the evidence and submissions, the tribunal makes its decision.

In a good character matter, if the tribunal finds the applicant to be of good character, the tribunal will order the Registrar to admit or register them.

In a capacity matter, if there is a finding of incapacity, the tribunal will make an order that protects the public while assisting the member to regain capacity.

In a discipline matter, if the tribunal finds the subject of the allegation has committed professional misconduct, it hears evidence and submissions as to appropriate sanctions. The tribunal has the power to order a variety of sanctions.

A party to a hearing, as well as the subject of certain decisions made by the Registrar, may appeal the decision made to the Appeals Committee. There is no further appeal from that appeal.

For more information on the discipline process, please see the Tribunals Office's Guide to Discipline Hearings.