Governance & Accountability

CPAB was created in 2003 by the Canadian Securities Administrators, the Office of the Superintendent of Financial Institutions (Canada) and the Canadian Institute of Chartered Accountants as part of a series of reforms designed to improve investor confidence. CPAB's Council of Governors has the primary oversight role and is responsible, in particular, for appointing CPAB's Board of Directors and selecting the Board Chair and Vice Chair.

The Board of Directors​ has overall responsibility for supervising the management of CPAB's activities and affairs. The Board has established an Audit Committee and a Human Resources and Governance Committee as standing committees.

CPAB has developed By-laws, Board and Committee Charters and Codes of Ethics  for Staff and Consultants and the Board of Directors to guide its operations. An independently operated Whistleblower Hotline​ has been established to enable the anonymous reporting of matters relating to CPAB, its employees, the firms CPAB inspects, or Canadian reporting issuers.

Read our Statement of Accountability and Governance Practices.​

​Read our Articles of Continuance.





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Participating Firms

See CPAB registered audit firms. Full List