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Fees and Schedules

Fees and Schedules

Public Practice Dues and Fees

Members who have a public accounting practice are responsible for the following dues and fees by the dates indicated.

Fee Type Due Date Period Covered Amount
Annual Practitioner Due (APD) September 24 October 1 to September 30 $260 + HST per practioner
Firm Registration Fee Upon application for new Firm Registration N/A - One-time fee $100 + HST
Professional Corporation Registration Fee Upon application for new Professional Corporation Registration N/A - One-time fee $180 + HST
Professional Corporation Certificate of Authorization Fee Upon application for new Certificate of Authorization N/A - One-time fee $123.81 + HST
Public Accounting Licence (PAL) September 24 November 1 - October 31 $190 + HST

In addition, firms providing certain services to the public are subject to practice inspection. Refer to the Practice Inspection page for more information about this requirement, timelines and dues.

For full information on CPA Ontario fees, visit our Schedule of Fees.