When CPA Ontario Contacts You
This page is for members of CPA Ontario and for firms registered with it, in public practice, industry, government or not-for-profit roles. Complaints can come from clients, employers, other CPAs, public authorities and the courts. They often concern audit and review engagements, tax work, conflicts of interest, or conduct outside practice that reflects on the profession.
Illustrative example, not an actual CPA Ontario letter
“CPA Ontario has received a complaint concerning a review engagement your firm performed. The complaint suggests that the engagement may not have been performed in accordance with professional standards. The complaints committee is investigating and requests your working papers and a written response.”
Who Investigates and Who Decides
- Regulator
- Chartered Professional Accountants of Ontario, under the Chartered Professional Accountants of Ontario Act, 2017 (“the Act”) and its by-laws, which set the rules of professional conduct.
- Who investigates and decides first
- The complaints committee reviews every complaint that suggests a member or firm may have breached the rules of professional conduct, except in circumstances set out by the by-laws (Act, s. 34(1)–(2)).
- Who holds hearings
- The discipline committee hears matters the complaints committee refers. The parties are the complaints committee and the member or firm (s. 35(1)–(2)).
- Who hears appeals
- An appeal committee specified by the by-laws (s. 37). The Act does not provide a further appeal to the courts.
Members and firms
The Act applies to individual members and to registered firms. Discipline orders can revoke or suspend a firm’s registration as well as a member’s membership (Act, s. 35(4)), and CPA Ontario keeps jurisdiction over conduct that occurred while someone was a member, even after they resign (ss. 22, 39).
Common Issues in CPA Investigations
Assurance engagements
Audits and reviews not performed to professional standards, insufficient working papers, and independence problems.
Tax and advisory work
Errors in filings, missed deadlines, and advice that exposes clients to penalties.
Integrity
False or misleading financial information, misappropriation, and dishonesty with clients or employers.
Conflicts and confidentiality
Undisclosed conflicts of interest and misuse of confidential information.
Convictions and other proceedings
Criminal convictions, securities or tax findings, and findings by other regulators, which can lead to discipline on their own.
What Can Happen Next
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Complaints committee decision
After investigating, the committee may refer the matter to the discipline committee; decide not to refer it; negotiate a settlement agreement and send it to the discipline committee for approval; or take remedial action such as guidance or an admonishment (Act, s. 34(3)). An approved settlement agreement can be filed in the Superior Court of Justice and enforced like a court order (s. 34(4)–(5)).
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Interim suspension or conditions
The discipline committee can suspend a membership or registration, or impose restrictions or conditions, pending the final decision if there is a significant risk of harm to the public or the public interest and the order would likely reduce it (Act, s. 36(1)). It can do this after a referral or, earlier, on application by the complaints committee (s. 36(2)).
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Discipline hearing
If the committee finds professional misconduct, it may revoke or suspend, impose restrictions or conditions, reprimand, order a fine, and require rehabilitative measures such as courses or counselling (Act, s. 35(4)). The Act does not set a maximum fine. Costs, including CPA Ontario’s investigation and prosecution expenses, can be awarded against the member or firm (s. 38).
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Appeal
A party may appeal a final decision, or an interim order, to the appeal committee within the time and manner set out in the by-laws (Act, s. 37(1)). The appeal committee may change the decision only if it finds it unreasonable (s. 37(5)). An appeal does not stay the order unless the appeal committee orders otherwise (s. 37(2)).
Checklist: Responding to CPA Ontario
Documents to gather
- The complaint or notice and the date you received it
- Engagement letters, working papers, file reviews and sign-offs
- Correspondence with the client and any third parties
- Independence and conflict checks
- Records of other proceedings, such as tax, securities or court matters, if relevant
Details to check in the notice
- Whether it concerns you, your firm, or both
- Your response deadline under the by-laws
- Whether an interim order is being sought
- Whether a settlement agreement is being proposed
Rules and resources to consult
- Chartered Professional Accountants of Ontario Act, 2017, ss. 22 and 34–39
- CPA Ontario by-laws, regulations and the CPA Code of Professional Conduct
- Applicable assurance and accounting standards for the period in question
- Your professional liability insurer
Frequently Asked Questions
Can I resign to end the investigation?
No. CPA Ontario keeps jurisdiction over conduct that occurred while you were a member, and the complaints and discipline provisions apply to former members (ss. 22, 39).
Is a settlement agreement a finding against me?
A settlement agreement negotiated with the complaints committee must be approved by the discipline committee, and once approved it can be enforced like a court order (s. 34(4)–(5)). Read its terms carefully, including any admissions and publication terms.
Can I appeal to the courts?
The Act provides an appeal to CPA Ontario’s appeal committee (s. 37) but no further statutory appeal. Judicial review in the Divisional Court may be possible in some cases.
Sources
Statutory references are to the provisions listed below, as consolidated on e-Laws when this page was prepared.
- Chartered Professional Accountants of Ontario Act, 2017, S.O. 2017, c. 8, Sched. 3, ss. 13, 22, 34–39 — e-Laws consolidation period beginning October 19, 2021; checked November 10, 2026.