Regulators

CPAB works in co-operation with national and provincial regulators in Canada, and participates in the International Forum of Independent Audit Regulators.​

We coordinate our inspection activities with the provincial institutes' inspection units, which inspect all partners of public accounting firms in Canada over a set period, usually three years. ​We share risk assessments, inspection methodologies and inspection results. 

CPAB enjoys an excellent working relationship with the US Public Company Accounting Oversight Board (PCAOB) and currently has reciprocal sharing agreements with the UK’s Financial Reporting Council (FRC), Australia’s Securities and Investments​ Commission (ASIC), Japan’s Financial Services Agency/Certified Public Accountants and Auditor Oversight Board (FSA/CPAAOB), the Netherlands’ Authority for the Financial Markets (AFM) , France’s Haut Conseil du commissariat aux comptes (H3C) and the Audit Oversight Commission of Germany (AOC).

We are one of the founding members and we continue to be an a​ctive participant in the International Forum of Independent Audit Regulators (IFIAR), the purpose of which is to advance developments in global audit regulation. Members of IFIAR share knowledge of the audit market environment and practical experience in connection with their independent audit regulatory activity. IFIAR promotes collaboration in regulatory activity and provides a focus for contacts with other international organizations that have an interest in audit quality.

CPAB chairs IFIAR's Board of Directors and participates in a number of its Working Groups.

CPAB
CPAB 2016 Annual Report

​​​CPAB releases 2016 Annual Report.

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Posted: 31/03/2017

NEWS
CPAB 2016 Annual Inspections Report

​​CPAB releases 2016 Annual Inspections Report.

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Posted: 29/03/2017

CPAB
2016 Audit Quality Indicators Pilot Project – Interim Report

This report outlines our current findings regarding AQIs based on observations of participants in CPAB’s 2016 AQI Pilot Project.  A summary is also available.

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Posted: 23/02/2017

CPAB
2016 Audit Quality Indicators Pilot Project – Summary Interim Report

​This summary highlights observations of participants in CPAB’s 2016 AQI Pilot Project. The full report is also available.

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Posted: 23/02/2017

REPORT
CPAB 2016 Big Four Public Report

​CPAB releases 2016 Big Four firm public inspections report.

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Posted: 28/11/2016

NEWS
CPAB Protocol Feedback Survey results

​A summary of the results of the 2016 CPAB Protocol Feedback Survey.

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Posted: 22/11/2016

CPAB
CPAB 2015 Annual Report

​​CPAB releases 2015 Annual Report.

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Posted: 31/03/2016

NEWS
2015 Stakeholder Survey

​CPAB’s 2015 Stakeholder Survey Summary of Results.

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Posted: 04/12/2015

PUBLICATION
Access to Foreign Jurisdictions

​Foreign Jurisdictions where CPAB is unable to access Working Papers.

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Posted: 02/12/2015

REPORT
CPAB 2015 Big Four Public Report

​CPAB releases 2015 Big Four firm public inspections report.

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Posted: 30/11/2015

NEWS
IFIAR Members Approve New Governance Structure

​IFIAR Members Approve New Governance Structure – Better aligned with growth in membership and strategic activity.

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Posted: 08/10/2015

NEWS
IFIAR approves MMOU

​Strengthens international cooperation among audit regulators.

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Posted: 30/07/2015

NEWS
Thoughts on the Future of External Auditing by James Goodfellow FCPA

​Audit regulators and the profession continue to enhance the reliability of statutory auditing. But is external auditing losing its relevance?

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Posted: 15/07/2015

NEWS
IFIAR examines current trends in the audit industry

​This paper considers current trends in six key areas, with a particular focus in some areas on the global Big Four network firms.

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Posted: 15/07/2015

CPAB
CPAB 2014 Annual Report

​CPAB releases 2014 Annual Report.

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Posted: 31/03/2015

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

PUBLICATION
2014 Audit Quality Symposium Summary

​2014 Audit Quality Symposium Summary.

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Posted: 20/02/2015

PUBLICATION
2014 Audit Quality Symposium Voting Results

​See how the 2014 Audit Quality Symposium participants voted on key questions relating to audit quality.

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Posted: 20/02/2015

PUBLICATION
2014 Audit Quality Symposium Pre-Reads

​2014 Audit Quality Symposium Pre-Reads.

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Posted: 20/02/2015

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 enters into MOU with Switzerland's audit regulator

​CPAB enters into MOU with Switzerland's audit regulator.

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Posted: 14/10/2014

NEWS
CPAB Exchange: The Road Forward for International Auditing Standards

​CPAB’s Response to the IAASB’s Proposed Strategy for 2015-2019 and The IAASB’s Proposed Work Program for 2015-2016.

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Posted: 27/06/2014

NEWS
ICD, CPAB, CPA Canada directors webinar featuring guidance, audit committee tools and CPAB Protocol

This webinar reviews the guidance, tools and Protocol for audit committee oversight activities, emphasizing the director perspective, what this means for audit committees and their communications with auditors.

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Posted: 26/06/2014

NEWS
CPAB Exchange: Building Sustainable Audit Quality

​This publication outlines four key areas CPAB believes audit firms need to focus on to improve audit quality in a sustainable manner.

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Posted: 25/06/2014

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

CPAB
2013 Annual Report

​2013 Annual Report

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Posted: 31/03/2014

NEWS
CPAB enters into a memorandum of understanding with the Ontario Securities Commission
CPAB enters into a memorandum of understanding with the Ontario Securities Commission
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Posted: 16/12/2013

NEWS
CPAB enters into a cooperative arrangement with the audit regulator of Germany
CPAB enters into a cooperative arrangement with the audit regulator of Germany
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Posted: 27/09/2013

NEWS
CPAB enters into MOU with France's audit regulator
CPAB enters into MOU with France's audit regulator
Posted: 29/06/2013

REPORT
EAQ Initiative: Enhancing Audit Quality: Conclusions and Recommendations
EAQ Initiative: Enhancing Audit Quality: Conclusions and Recommendations
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Posted: 30/05/2013

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

CPAB
2012 Annual Report
2012 Annual Report
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Posted: 31/03/2013

PUBLICATION
2012 Audit Quality Symposium Summary
Key issues include the importance of identifying Canadian perspectives to address audit quality concerns; the importance of enhancing auditors’ professional skepticism and audit firm culture to improve audit quality
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Posted: 15/01/2013

PUBLICATION
2012 Audit Quality Symposium Resolver Voting Graphs
See how 2012 Audit Quality Symposium participants voted on key questions relating to audit quality.
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Posted: 14/01/2013

CPAB
CPAB enters into MOU with Netherlands
CPAB enters into MOU with Netherlands
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Posted: 01/07/2012

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

CPAB
2011 Annual Report
2011 Annual Report
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Posted: 31/03/2012

CPAB
CPAB enters into co-operative arrangement with Japan
CPAB enters into co-operative arrangement with Japan
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Posted: 10/03/2012

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

CPAB
CPAB enters into a cooperative arrangement with Australia
CPAB enters into a cooperative arrangement with Australia
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Posted: 01/12/2011

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

CPAB
2010 Annual Report
2010 Annual 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

CPAB
2009 Annual Report
2009 Annual 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

CPAB
2008 Annual Report
2008 Annual Report
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Posted: 31/03/2009

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