CPAB Rules

​​CPAB’s Rules​​ ​ govern the conduct of CPAB’s oversight program and provide the compliance framework for CPAB’s participating firms. CPAB’s Rules also address the registration process, CPAB’s disciplinary powers, dispute resolution process and fees payable by participating firms.

CPAB Notice and Request for Comments – Proposed changes to CPAB Rules

CPAB invites comment on proposed amendments to the CPAB Rules for a 60-day comment period as required under Rule 102 and section 11.2 of its By-Law No. 1 (as amended).

Substance and Purpose

CPAB has determined there are certain minor housekeeping amendments that should be made to the CPAB Rules, including updating where certain Rules are no longer correct or are inapplicable due to the passage of time.

Proposed Changes

The proposed Rules changes are:

  • The correct reference to CPAB’s act of continuance has been made in Rule 103 (e), as CPAB completed its continuance in 2014 as required under the Canada Not-for-profit Corporations Act.

  • The “timed application” language from Rule 201 has been removed.

  • References to “Chartered Accountants” have been changed to “Chartered Professional Accountants”, to reflect the proper terminology following the amalgamations that occurred in the profession, as well as removal of the references to the Certified General Accountants in Rules 301, 303.

  • The reference to the professional standards has been updated in Rule 304.

  • The schedule of Intent to Participate fees has been updated in Rule 802.

You will find a comparative chart of the current Rule to the proposed amended Rule here.


Please submit your comments in writing via email by November 12, 2018. If you are sending your comments by email, you should also send an electronic file in pdf format containing your comments.

Please send your comments to:

Kristina Heese, General Counsel and Corporate Secretary
Canadian Public Accountability Board
150 York Street, Suite 900
Toronto, ON M5H 3S5


Please refer your questions to:

Kathleen Scheigl
Executive Assistant
150 York Street, Suite 900
Toronto, ON M5H 3S5

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Participating Firms

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