If you are providing accounting services to the public as defined by Bylaw 1.1.31 or practicing public accounting as defined by the Public Accounting Act, 2004, you must register a practice with CPA Ontario. Providing accounting services to the public or practicing public accounting can be done on a full-time, part-time, subcontract, or consulting basis and include but are not limited to the following services:
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; and
the provisions of the services described in s. 2 of the Public Accounting Act, 2004 excluding any exceptions to services listed in s. 3 of that Act.
Professional and Executive Development Program
CPA Ontario’s Professional and Executive Development Program is your guide to a wide range of seminars that will enhance your skills, broaden your knowledge and expand your horizons.