CPA Ontario conducts an initial review and assessment of every complaint within 30 days of receiving supporting information. Complex matters go to a formal investigation, where the member has the right to legal counsel at every stage. The Professional Conduct Committee reviews whether the CPA Code of Professional Conduct was breached, and the Discipline Committee hears and decides allegations of professional misconduct, typically resolving 90% of matters, including settlements, within about seven months.
- CPA Ontario conducts an initial review within 30 days of receiving supporting information from a complainant.
- The complaints process is not a forum for fee or financial disputes between a member and a client — those are handled separately.
- Complex complaints go to a formal investigation, which can involve interviews and a detailed investigator's report.
- Members have the right to legal counsel at all stages of the CPA Ontario complaints process.
- The Professional Conduct Committee reviews whether the CPA Code of Professional Conduct was breached.
- The Discipline Committee completes about 90% of allegations and settlements within an average of seven months.
What the Complaints Process Covers
All suspected concerns of professional misconduct against a CPA Ontario member, student, or firm are submitted through the complaints process. It is important to note what this process is not for: it is not a forum for resolving fee disputes or general financial disagreements between a member and a client — those belong in civil court or another dispute resolution process.
Initial Review and Assessment
When CPA Ontario receives a complaint, it conducts an initial review and assessment, generally completed within 30 days of receiving supporting information from the complainant. This determines whether the matter warrants further formal investigation or can be resolved or closed at this earlier stage.
Formal Investigation
Where a complaint is complex, an investigator is appointed to conduct a formal investigation and prepare a detailed report of their findings. This can involve taking statements from relevant individuals, and the member under review will often be asked to attend an interview as part of the process.
What you say in an investigative interview becomes part of the record that the Professional Conduct Committee ultimately relies on — legal advice before attending is strongly advisable.
The Professional Conduct Committee
The Professional Conduct Committee administers the CPA Code of Professional Conduct and Student Code of Conduct, including reviewing complaints and determining whether a breach of either code has occurred. Its decision determines whether a matter proceeds further, is resolved informally, or is closed.
The Discipline Committee
The Discipline Committee hears and decides allegations of professional misconduct against CPA Ontario members, students, and firms. It resolves approximately 90% of the allegations and settlements referred to it within an average of seven months — a relatively efficient timeline compared to some other Ontario regulatory colleges, though contested matters can still take considerably longer.
A Toronto CPA firm receives a complaint alleging inadequate documentation on an audit engagement. Because the concern is technical and complex, CPA Ontario appoints an investigator, who interviews the responsible partner (with legal counsel present) and prepares a detailed report. The Professional Conduct Committee ultimately refers the matter to the Discipline Committee, where it is resolved through a negotiated settlement rather than a contested hearing.
Your Right to Counsel
CPA members, students, and firms under review by CPA Ontario have the right to legal counsel at all stages of the complaints process — from the initial review, through any formal investigation and interview, to a Discipline Committee hearing if the matter proceeds that far. Given the potential consequences for a professional designation, exercising this right early is almost always the right approach.
Call our Toronto regulatory defence lawyers at 416-274-2222 for a confidential consultation about a CPA Ontario complaint or investigation.
Frequently Asked Questions
Complaints alleging professional misconduct — a breach of the CPA Code of Professional Conduct or the Student Code of Conduct. The complaints process is specifically not a forum for resolving fee disputes or general financial disagreements between a member, student, or firm and their clients.
The initial review and assessment is generally conducted within 30 days of CPA Ontario receiving supporting information from the complainant, determining whether the matter warrants further investigation.
Where a complaint is complex, an investigator may be appointed to conduct a formal investigation and prepare a detailed report of their findings — which can involve taking statements from relevant individuals and interviewing the member under review.
Yes. CPA members, students, and firms under review have the right to legal counsel at all stages of the complaints process, including during investigative interviews.
The Professional Conduct Committee is responsible for administering the CPA Code of Professional Conduct and Student Code of Conduct, including reviewing complaints and determining whether a breach may have taken place.
The Discipline Committee completes about 90% of the allegations and settlements referred to it within an average of seven months — though more complex or contested matters can take longer.
Yes, settlements are common and factor into the Discipline Committee's completion statistics. See our related guide on settlement agreements in Ontario regulatory proceedings for how this process generally works.