Inspections

​​​CPAB's vision is to contribute to public confidence in the integrity of financial reporting of public companies in Canada by effective regulation and by promoting quality, independent auditing. We primarily assess the quality of audits through the inspection of selected high-risk sections of audit files and an assessment of the six elements of quality control.

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At December 31, 2015, 286 audit firms were registered with CPAB and 136 foreign firms participate in our audit regulatory program.

CPAB 2015 Big Four Public Report says audit quality inconsistent across firms.
If we believe an audit firm is not performing up to professional standards and is therefore placing the public at risk, we can impose three types of disciplinary measures.

 
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REPORT
CPAB 2016 Big Four Public Report

​CPAB releases 2016 Big Four firm public inspections report.

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Posted: 28/11/2016

REPORT
CPAB 2016 Big Four Public Report: Highlights for Audit Committees

​CPAB 2016 Big Four Public Report: Highlights for Audit Committees.

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Posted: 28/11/2016

REPORT
CPAB 2015 Annual Inspections Report

​CPAB releases 2015 Annual Inspections Report.

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Posted: 31/03/2016

REPORT
CPAB 2015 Big Four Public Report

​CPAB releases 2015 Big Four firm public inspections report.

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Posted: 30/11/2015

REPORT
CPAB 2015 Big Four Public Report: Highlights for Audit Committees

​CPAB 2015 Big Four Public Report: Highlights for Audit Committees.

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Posted: 30/11/2015

CPAB
CPAB 2014 all firm inspections report

​CPAB releases 2014 all firm inspections report; overall results positive.

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Posted: 31/03/2015

NEWS
CPAB 2014 Public Report: Big Four Firm Inspections

​CPAB releases 2014 Big Four Public Report, audit quality improving.

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Posted: 25/11/2014

NEWS
CPAB 2014 Public Report: Big Four Firm Inspections - Highlights for Audit Committees

​CPAB Public Report on 2014 Inspections of the Quality of Audits Across Canada’s Big Four Accounting Firms: Highlights.

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Posted: 25/11/2014

REPORT
2013 Public Report
CPAB’s 2013 Public Report finds audit quality improved, but sustainability is needed. Learn more…
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Posted: 31/03/2014

REPORT
2012 Public Report
Canadian audit firms must commit to continuous improvement at all levels of their organizations to consistently execute high-quality audits, CPAB says in its 2012 public report.
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Posted: 31/03/2013

REPORT
2011 Public Report
The Canadian Public Accountability Board's 2011 Public Report
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Posted: 31/03/2012

REPORT
CPAB’s Auditing in Foreign Jurisdictions Special Report (2012)
CPAB’s Auditing in Foreign Jurisdictions Special Report (2012)
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Posted: 21/02/2012

REPORT
2010 Public Report
2010 Public Report
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Posted: 31/03/2011

REPORT
2009 Public Report
The Canadian Public Accountability Board's 2009 Public Report
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Posted: 31/03/2010

REPORT
2008 Public Report
The Canadian Public Accountability Board's 2008 Public Report
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Posted: 31/03/2009

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