Frequently Asked Questions • Members
Unification of the profession • Coming into force of the Act
Are you already on your way to becoming a CA, CGA or CMA? Read the FAQ prepared for
candidates for the practice of the profession.
You will find the answers to the following questions in the pages that follow.
The [+] symbol means that additional information is available on our Web site at cpaquebec.com.
The situation in Quebec
1. I heard that there is an Act to create the Ordre des CPA du Québec. Has it come into force?
2. What does the unification of the accounting profession mean?
3. What are the objectives underlying the creation of a single accounting order?
The professional designation
4. I am a CA, CGA or CMA. What is the right way to use my accounting designation?
5. I practice public accountancy. What is the right way to use my accounting designation?
6. I hold the CA•IFA or CA•IT designation. What is the right way to identify myself?
7. Can I choose to use a single designation, i.e. either my CA, CGA or CMA designation alone
or the new CPA designation alone?
8. Will I be able to continue to use the CA, CGA or CMA designation after 10 years?
9. I hold the title of Fellow. What is the right way to use my designation?
10. I hold more than one accounting designation (CA, CGA, CMA). What is the right way to use
them?
11. I hold the U.S. CPA designation. What is the right way to use my accounting designations?
12. Can we identify ourselves as professional accountants or public accountants?
Corporate name and business name
13. With the new CPA designation, what happens to the name of the firm in which I practice?
14. Do I have to change my firm’s stationery and communication tools?
15. Will the CA, CGA and CMA logos continue to be used?
16. I currently use the CA, CGA or CMA logo. Can I continue to do so?
Membership fees
17. Will members of the three orders pay the same amount of annual fees for 2012-2013?
Public accountancy
18. Does unification change my practice of public accountancy in any way?
Regulations
19. What impact will unification have on the regulations with which CPAs will have to comply?
20. Has the professional inspection process changed?
21. Will we have access to specialty certifications soon?
22. How does unifying the accounting profession in Quebec increase the protection of the public?
Reciprocity of the designation and mutual recognition in Canada and abroad
23. What is the impact of unification on the reciprocity of the designation in Canada?
24. What is happening to the international mutual recognition agreements and international
alliances of the three unified orders?
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25. Will the members of the Ordre des CPA maintain the ties they had with their respective
national organizations?
Administrative procedures
26. Will I receive a new CPA permit?
27. Is my contact information and other information that concerns me automatically transferred
into the new order’s database?
28. Where do I go to access my electronic member file?
29. Will I keep the same membership number?
30. Are all CPAs entitled to the “member” rates for professional products and services that were
offered by one order or another?
Governance
31. What is the composition of the board of directors of the new Ordre des CPA?
Qualification
32. I already hold an undergraduate diploma in accounting sciences or equivalent, and am
currently registered in the Professional Education Program (PEP) of the Ordre des CA. Is the
path I am following likely to change before I finish? Will I have to meet other requirements in
addition to those in place when I started the program?
33. I already hold an undergraduate diploma in accounting sciences or equivalent, and am
currently registered in the short graduate program in public accountancy (Programme court
de 2e cycle en expertise professionnelle (PEP)) of the Ordre des CGA. Is the path I am
following likely to change before I finish? Will I have to meet other requirements in addition to
those in place when I started the program?
34. I already hold an undergraduate diploma in accounting sciences or equivalent, and am
currently registered in the CMA Strategic Leadership Program (SLP) or one of the graduate
programs recognized by the Ordre des CMA. Is the path I am following likely to change
before I finish? Will I have to meet other requirements in addition to those in place when I
started the program?
35. What designation will I be able to obtain after completing my program?
36. I am currently in CEGEP or university and I intended to undertake one of the current paths
(CA, CGA, CMA). What will the CPA path be?
37. I am a CPA, CA and my firm is approved as a training office. Will this status be retained?
A look back on the steps leading up to unification in Quebec
38. When did the boards of directors of the three orders make a decision regarding the unification
of the profession?
39. Once the boards of the three orders made their decision, what came next? What was the
timeline in Quebec?
40. When they made their decision, how did the boards of directors take account of the
comments received?
41. Why did the three orders decide to revisit this issue?
The situation in the rest of Canada
42. How does the situation in Quebec relate to the discussions being held elsewhere in Canada
and at the national level?
43. What is the current situation in Canada?
44. Your Web site focuses on the situation in Quebec. Where can I find more information on the
situation in Canada?
Contact information for the Ordre des CPA
45. How can I contact the Ordre?
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The situation in Quebec
1. I heard that there is an Act to create the Ordre des CPA du Québec. Has it come into
force?
Yes. The Chartered Professional Accountants Act came into force on May 16, 2012. This means
that in Quebec, the accounting profession is now governed by a single order, the Ordre des
comptables professionnels agréés (CPA) du Québec.
Background
The bill was tabled in the National Assembly on March 28, 2012 by Jean-Marc Fournier, Minister
of Justice and Minister responsible for the administration of legislation respecting the professions.
It was then passed on May 16, 2012. In September 2011, the three accounting orders had issued
a favourable recommendation to the government on the unification of the accounting profession
in Quebec. This recommendation was made following a vast information and consultation tour
with members and future members of each of the three orders.
2. What does the unification of the accounting profession mean?
In concrete terms, it means that the three orders (the Ordre des CA, Ordre des CGA and Ordre
des CMA), which governed the practice of the accounting profession in Quebec, were unified to
form the Ordre des comptables professionnels agréés (CPA) du Québec. The primary mission of
the new Ordre des CPA, as it was for the three unified bodies, is to ensure the protection of the
public. The Ordre des CPA is also governed by the Professional Code.
The membership of the new Ordre includes everyone who held a permit issued by one of the
three unified orders before the Act came into force. For a period of ten years after the Act comes
into force, these professionals will hold a dual designation, i.e. the new CPA designation followed
by their original designation, as follows:
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

First name Last Name, CPA, CA;
First name Last Name, CPA, CGA;
First name Last Name, CPA, CMA.
3. What are the objectives underlying the creation of a single accounting order?
The four fundamental objectives underlying the creation of the Ordre des CPA are to:
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best position the profession to protect the public through a common certification
program and a single set of high ethical and practice standards;
enhance and protect the value of the designation in an increasingly competitive
and global environment;
contribute to the sustainability and prosperity of the accounting profession;
govern the accounting profession in an effective and efficient manner.
The professional designation
4.
I am a CA, CGA or CMA. What is the right way to use my accounting designation?
As of the coming into force of the Act creating the Ordre des CPA, all CA, CGA and CMA
members must always use the CPA designation, followed by the accounting designation they
used before the Act came into force, as follows:
•
First Name Last Name, CPA, CA;
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•
•
5.
First Name Last Name, CPA, CGA;
First Name Last Name, CPA, CMA.
I practice public accountancy. What is the right way to use my accounting
designation?
To issue an audit or review engagement report, members of the Ordre des CPA must hold a
public accountancy permit. These members are then authorized to use the CPA auditor
designation and identify themselves in the following manner:
•
•
•
6.
I hold the CA•IFA or CA•IT designation. What is the right way to identify myself?
•
•
7.
First Name Last Name, CPA auditor, CA
First Name Last Name, CPA auditor, CGA
First Name Last Name, CPA auditor, CMA
First Name Last Name, CPA, CA, CA•IT
First Name Last Name, CPA, CA, CA•IFA
Can I choose to use a single designation, i.e. either my CA, CGA or CMA designation
alone or the new CPA designation alone?
No. The Act requires any accounting professional member of the Ordre des CPA who initially
trained as a CA, CGA or CMA to use the designation in the following manner for a period of 10
years. All of the components of the signature are mandatory.
•
•
•
First Name, Last Name, CPA, CA
First Name, Last Name, CPA, CGA
First Name, Last Name, CPA, CMA
These requirements do not apply to future CPAs who will be trained under the new professional
education program to be implemented in the fall of 2014.
8.
Will I be able to continue to use the CA, CGA or CMA designation after 10 years?
In principle, after the 10-year period during which both designations will be mandatory, only the
CPA designation will be authorized. However, the Act provides that after eight years, the Ordre
must report to the Minister responsible for its application on the provisions respecting the use of
the designations, among other things. Ultimately, the decision will rest with the government
authorities.
9.
I hold the title of Fellow. What is the right way to use my designation?
On the date of coming into force of the Act creating the Ordre des CPA, members who hold the
title of Fellow must use the CPA designation together with the title they held before the coming
into force of the Act, as follows:
•
•
•
10.
First Name Last Name, FCPA, FCA;
First Name Last Name, FCPA, FCGA;
First Name Last Name, FCPA, FCMA.
I hold more than one accounting designation (CA, CGA, CMA). What is the right way
to use them?
Members who hold more than one accounting designation on the date of coming into force of the
Act may, if they wish, use all their designations during the 2012-2013 year only (April 1, 2012 to
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March 31, 2013), provided they have paid their fees to the orders concerned and meet the usual
conditions.
They can identify themselves as follows, as the case may be:
•
•
First Name Last Name, CPA, original designations separated by a comma;
Note: the CPA designation must be placed first. Members can then add their
original designations in the order of their choice, separated by a comma.
As of April 1, 2013, this practice will no longer be permitted and members who have more than
one professional designation will have to choose one designation, preceded by the CPA
designation. It will only be possible to use the designation selected with the CPA designation.
Those members concerned will receive more information on how to make their choice in due
course. The Act provides that members who have not made a choice will, by default, retain the
first accounting designation they obtained and are still authorized to use. Whether by choice or by
default, the designation retained at April 1, 2013 will be the definitive one.
11.
I hold the U.S. CPA designation. What is the right way to use my accounting
designations?
First, the Quebec and Canadian CPA designation is different from the American CPA
designation. In Quebec and the rest of Canada, CPA stands for “Chartered Professional
Accountant;” in the U.S., CPA stands for “Certified Public Accountant.” The word “professional”
was retained as it more accurately reflects our diverse membership than the word “Public,” which
seems to imply a sole focus on public accountancy.
Remember that the CPA designation in the U.S. is generally associated with a specific state, for
example CPA (Illinois) or (Ohio) and that the American CPA designation is not recognized in
Quebec and must not be used here.
12.
Can we identify ourselves as professional accountants or public accountants?
No. The use of the expressions “professional accountant” and “public accountant” is prohibited to
anyone who wants to use them, including chartered professional accountants who are members
of the Ordre des CPA. When they use their designation in English, CPAs must always use their
full designation, which includes the word “Chartered.”
In this way, we can better protect the public against non-members who want to imply that they are
members of the Ordre des CPA. In French, the use of the term “expert-comptable” is now
prohibited.
Corporate name and business name
13.
With the new CPA designation, what happens to the name of the firm in which I
practice?
General rules
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
Members are required by law to use the dual designation (CPA, CA; CPA, CGA or CPA,
CMA) after their name.
A partnership or company cannot use the dual designation (CPA, CA; CPA, CGA or CPA,
CMA) in its corporate name.
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

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
Individuals, partnerships and companies are prohibited by law from using the “chartered
accountant,” “certified general accountant” and “certified management accountant”
designations or the corresponding initials (CA, CGA or CMA).
Individuals, partnerships and companies are prohibited by law from using the expressions
“professional accountant” and “public accountant.”
The term “auditor” or its equivalent cannot be used in the name of the firm, whether or not
the firm is a partnership or a joint stock-company.
The chartered professional accountant designation, or the CPA initials, can only be used
by a partnership or joint-stock company if it is more than 50% controlled by CPAs
practicing within the partnership or company.
Consequently, sole practitioners whose firm is not constituted as a partnership or joint-stock
company and who identify their firm by their personal name may:
o
o
1. either use the chartered professional accountant designation or the CPA
initials after their name to designate their firm,
2. or use their dual designation.
A joint-stock company (inc.) made up of a single shareholder and director, which is identified by
the personal name of the member, cannot use the dual designation in its name since it is a
separate legal entity from the member.
Changes to the name of a firm must be made with the appropriate authorities after the coming
into force of the Act creating the Ordre des CPA. In addition, the name must be changed on all
the firm’s stationery and communication tools, for example its letterhead, business cards,
websites, e-mail signatures, report templates or PowerPoint presentations, commercial signs and
promotional material.
The Ordre will give its members a time limit to take the required steps and make the necessary
changes. The time limit will be communicated to members once it is determined.
14.
Do I have to change my firm’s stationery and communication tools?
Yes. You will have to change your firm’s stationery and communication tools, for example its
letterhead, business cards, Web sites, e-mail signatures, report templates or PowerPoint
presentations, commercial signs and promotional material if you find yourself in one of the
following situations:
•
•
•
your stationery or communication tools include the words “chartered accountant,”
“certified general accountant” or “certified management accountant” or the corresponding
initials (CA, CGA, or CMA);
your stationery or communication tools include the expression “professional accountant”
or “public accountant;”
your stationery or communication tools include the CA, CGA or CMA logo.
However, documents (reports or presentations, for example) that were prepared before the date
of coming into force of the Act need not be amended. The Act does not have retroactive effect in
this regard.
The Ordre will give its members time to make the required changes to their stationery and
communication tools. The time limit will be communicated to members once it is determined.
15.
Will the CA, CGA and CMA logos continue to be used?
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No. Only the new CPA logo is to be used from now on in Quebec. The Ordre will send members
all the information required on the use of the CPA logo. Members will be given a time limit to
make the changes resulting from the new branding of the profession in Quebec. The time limit will
be communicated to members once it is determined.
16.
I currently use the CA, CGA or CMA logo. Can I continue to do so?
No. The CA, CGA and CMA logos can no longer be used in Quebec after the coming into force of
the Act creating the Ordre des CPA. The new CPA logo, common to the Quebec accounting
profession as a whole, replaces them.
The Ordre will send members all the information required on the use of the CPA logo. Members
will be given a time limit to make the changes resulting from the new branding of the profession in
Quebec. The time limit will be communicated to members once it is determined.
Membership fees
17.
Will members of the three orders pay the same amount of annual fees for 2012-2013?
No. However, it has been agreed that the membership fees of the three unified orders will be
harmonized over a maximum of five years, based on a mechanism yet to be determined. For
2012-2013, the fees payable are those that were voted on during each order’s annual general
meeting in the summer of 2011, i.e. before the decision was made to move forward with the
unification project and, therefore, they vary from one order to the other.
Public accountancy
18.
Does unification change my practice of public accountancy in any way?
I am a CPA, CA
All members, including CPA, CAs, must hold a public accountancy permit in order to provide
assurance services. CPA, CAs are required to use the auditor designation when they practice
public accountancy, i.e. in assurance.
Under the Act, CAs who provided assurance services in the five years preceding the coming into
force of the Act or who have met the requirements of the Regulation respecting mandatory
continuing education for Quebec chartered accountants who practice public accountancy, are
automatically entitled to obtain the public accountancy permit. CPA, CAs in this situation will thus
automatically receive this permit. It is not necessary to call the Ordre to “order” your permit.
Permits will be sent out in batches over time to the mailing address indicated in your file, based
on a predetermined order. The mailing of the permits will take several months.
In all other cases, members of the Ordre des CA must submit a request to have their file analyzed
by the Ordre des CPA.
Thus, CPA, CA members who meet the standards for the issue and holding of a public
accountancy permit established under sections 10 to 15 of the Regulation respecting the public
accountancy permit of the Ordre des comptables généraux accrédités du Québec (since under
the Act, this regulation applies to members coming from the Ordre des CA) will be able to obtain
a public accountancy permit.
I am a CPA, CGA or CPA, CMA
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The Act creating the Ordre des CPA provides for the retention of the rights of CGAs and CMAs
who hold a public accountancy permit when the Act comes into force. These members will
automatically receive a public accountancy permit issued by the Ordre des CPA to replace the
one they currently hold from their originating order. It is not necessary to call the Ordre to “order”
your permit. Permits will be sent out in batches over time to the mailing address indicated in your
file, based on a predetermined order. The mailing of the permits will take several months.
In addition, CGAs and CMAs who do not hold a public accountancy permit and who are subject to
the clause recognizing that they have certain acquired rights will be able to obtain a public
accountancy permit issued by the new order allowing them to perform, on a limited basis, the
public accountancy acts they were already peforming legally before the coming into force of the
Act.
To obtain this permit, members must demonstrate to the Ordre that they have met the conditions
provided for under the Act. Holders of the permit will be entered in a registry each year. A
member who ceases to be entered on the registry loses the rights recognized under the Act
forever. Holders of this permit will be required to use the auditor designation and to insert either
one of the following indications as a footnote in documents for which they are required by law to
add their auditor designation:


authorized to practice public accountancy limited to review engagements;
or
authorized to practice public accountancy limited to review engagements and audit
engagements specifically provided for by law.
The Ordre will issue clear guidance on how to present this indication.
Regulations
19.
What impact will unification have on the regulations with which CPAs will have to
comply?
The regulations governing the new Ordre des CPA, and its Code of Ethics in particular, were
established following a rigorous comparative analysis of the regulations governing the three
unified orders. For each aspect of the profession subject to a specific regulation, the bill clearly
specifies which of the regulations in place when the Act came into force now applies, with any
necessary transitional provisions.
Generally speaking, in some cases, the regulation retained was the most comprehensive, the
most recent or even the most effective among those of the three orders, and it is this regulation
that will apply in full to all members of the new order, with a few amendments sometimes being
made immediately to take account of compelling specificities that applied to members of one of
the unified orders in particular.
Sometimes, when the three regulations contained too many specificities that essentially needed
to be maintained, it was decided that the three regulations would remain in force for a set period
of time.
Obviously, at a minimum, consequential terminological amendments were made to the selected
regulations so that they apply to members of the Ordre des CPA, and not members of the unified
orders.
However, sooner or later all regulations in force after unification will be thoroughly reviewed in an
order that takes account of the need to protect the public.
The Ordre des CPA will take various steps on a timely basis to allow members to become familiar
with the regulations and amendments that affect them more specifically.
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In the meantime, a summary table of the new regulations follows.
Regulations of the Ordre des CPA
Short title of regulation
Liability insurance
Code of ethics
Trust accounting and indemnity fund
Conciliation and arbitration of accounts
Board of directors and general meetings
Practice within a partnership or joint-stock
company
Mandatory continuing education
Mandatory continuing education for members
who practice public accountancy
Professional inspection
Refresher training periods and courses
Recordkeeping
Version retained
The three current versions (CA, CGA, CMA)
remain in force until March 31, 2013.
After that date, the current CA version will be used.
CA
CA
CA
CGA
CA
CMA
CMA
CA
CGA
CMA
Regulations that remain unchanged from their three versions in force before May 16, 2012
Short title of regulation
Committee on training
Issue of permits
Standards for equivalence of diplomas
Standards for equivalence of training
20.
CA, CGA, CMA
CA, CGA, CMA
CA, CGA, CMA
CA, CGA, CMA
Version retained
Has the professional inspection process changed?
For the most part, the profession inspection process remains the same. The Ordre des CPA
plans to standardize the inspection process, while taking into account the specific nature of the
practice areas.
21.
Will we have access to specialty certifications soon?
Steps have already been taken with the Office des professions to offer members the possibility of
obtaining specialty certifications. This is a fairly long and complex process and members will be
informed as things progress.
22.
How does unifying the accounting profession in Quebec increase the protection of
the public?
Unification and the creation of a single Quebec, and eventually Canadian, CPA designation, will
increase the protection of the public in a number of ways. A single designation and one set of
regulations will, among other things:
•
•
•
•
reduce confusion among members of the public;
ensure that all members apply the same rigorous regulations (ethics, mandatory continuing
education, professional inspection, etc.);
provide access to a single disciplinary process;
create a single gateway for the mechanisms that monitor the practice of the profession and
illegal practice;
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•
allow for a more consistent regulatory process.
Reciprocity of the designation and mutual recognition in Canada
and internationally
23.
What is the impact of unification on the reciprocity of the designation in Canada?
Reciprocity at the national and international levels is essential for the accounting profession. The
Ordre des CPA is working in cooperation with the CICA, CGA-Canada and CMA Canada to make
sure we obtain reciprocity at the national level.
24.
What is happening to the international mutual recognition agreements and
international alliances of the three unified orders?
Mutual recognition agreements entered into by the three unified orders with foreign professional
accounting bodies will continue to apply to the members of each organization.
Following the implementation of the new qualification process, the new organization will establish
mutual recognition agreements with other leading foreign accounting bodies in North America and
beyond.
25.
Will the members of the Ordre des CPA maintain the ties they had with their
respective national organizations?
Agreements with the national organizations remain in place until they are renegotiated.
Administrative procedures
26.
Will I receive a new CPA permit?
Yes. All members of the Ordre will receive a new CPA permit (paper format) by mail. Holders of a
public accountancy permit will also receive a public accountancy permit in paper format attesting
to their right to practice public accountancy. This means that a member who practices public
accountancy will receive two different permits.
It is not necessary to call the Ordre to “order” your permit. Permits will be sent out in batches
over time to the mailing address indicated in your file based on a predetermined order. The
mailing of the permits will take several months.
27.
Is my contact information and other information that concerns me automatically
transferred into the new order’s database?
Yes. The entire content of your file automatically migrated to the new database of the Ordre des
CPA du Québec. You have nothing to do other than to update your contact information if
necessary as is currently the case.
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28.
Where do I go to access my electronic member file?
For now, members must visit the Web site of their original order to access their member file. The
functions available to them remain unchanged for the time being (e.g., update contact
information, enter mandatory continuing education hours).
29.
Will I keep the same membership number?
No. Currently, you have a client/membership number (which you use to connect to your
member file on the Web), as well as a permit number (which is indicated on the accounting
professional permit you already hold).
These numbers will be changed for all members. Thus, each member of the new Ordre des CPA
du Québec will have a new client number. In addition, as is currently the case, you will also have
a different permit number, i.e. the number printed on the new permit you will be receiving. Holders
of a public accountancy permit will also have a second permit number, i.e. the number printed on
their public accountancy permit.
These numbers will be attributed randomly and will have no special meaning.
30.
Are all CPAs entitled to the “member” rates for professional products and services
that were offered by one order or another?
It has been decided that the three orders will continue to offer education activities independently
until the summer of 2013, given the logistic and planning timeframes associated with the
unification of the three bodies. However, it is too early to know what the different rates will be.
Governance
31.
What is the composition of the board of directors of the new Ordre des CPA?
The board of directors of the new Ordre des CPA is made up of 12 elected members and four
members appointed by the Office des professions du Québec. The Chair of the Ordre is elected
for a two-year term.
The board of directors appoints an executive committee to which it delegates certain powers, as
provided for by the Professional Code.
In order to ensure continuity within the unified profession, two vice-chairs are elected, each from
one of the two orders other than the one from which the chair elect was drawn. The 12 elected
members of the first board of directors were appointed by and among the elected members of
each board of directors of the unified orders (six CAs, three CGAs and three CMAs). The duration
of their term is four years (two CAs, one CGA, one CMA), three years (two CAs, one CGA, one
CMA) and two years (two CAs, one CGA, one CMA). Thereafter, directors will be elected for
three-year terms by member vote.
An Assurance and Financial Accounting Monitoring Committee and a Management and
Management Accounting Monitoring Committee will be created to support the board of directors;
12 regional groups will also be created.
Qualification
An FAQ was prepared for candidates for the practice of the profession. Click here to read the
questions concerning qualification and the evaluation.
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CA students
32.
I already hold an undergraduate diploma in accounting sciences or equivalent, and
am currently registered in the Professional Education Program (PEP) of the Ordre
des CA. Is the path I am following likely to change before I finish? Will I have to meet
other requirements in addition to those in place when I started the program?
The path currently followed by CA candidates prepares them for the Uniform Evaluation (UFE).
This path should be offered until the summer of 2013 for candidates who will be writing the last
CA Uniform Evaluation in the fall of 2014. As a result, the current PEP will remain in force as long
as the professional examinations of the three orders are still offered.
As for students who embarked on the current CA path, but did not pass the UFE, their program
may be adjusted to prepare them to pass the new CPA exam.
CGA students
33.
I already hold an undergraduate diploma in accounting sciences or equivalent, and
am currently registered in the short graduate program in public accountancy
(Programme court de 2e cycle en expertise professionnelle (PEP)) of the Ordre des
CGA. Is the path I am following likely to change before I finish? Will I have to meet
other requirements in addition to those in place when I started the program?
The path currently followed by CGA candidates prepares them for the CGA exams. This path will
be offered until the spring of 2015, i.e. until the last CGA exams are held. As a result, the current
PEP will remain in force as long as the professional examinations of the three orders are still
offered.
As for students who embarked on the current CGA path, but did not pass the exams, their
program may be adjusted to prepare them to pass the new CPA exam.
CMA students
34.
I already hold an undergraduate diploma in accounting sciences or equivalent, and
am currently registered in the CMA Strategic Leadership Program (SLP) or one of the
graduate programs recognized by the Ordre des CMA. Is the path I am following
likely to change before I finish? Will I have to meet other requirements in addition to
those in place when I started the program?
The path currently followed by CMA candidates prepares them for the CMA examinations. This
path will be offered until the spring of 2015, i.e. until the last Report to the Board. As a result, the
current professional education programs will remain in force as long as the professional
examinations of the three orders are still offered.
As for students who embarked on the current CMA paths, but did not pass the examinations, their
program may be adjusted to prepare them to pass the new CPA exam.
35.
What designation will I be able to obtain after completing my program?
Candidates who pass the legacy exams of the Ordre des CA, the Ordre des CGA or the Ordre
des CMA will be required to use the dual designation, but will receive a CPA permit. The dual
designation will be, depending on the circumstances:
CPA, CA
CPA, CGA
CPA, CMA
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Only candidates who pass the new CPA exam will receive the single CPA designation.
36.
I am currently in CEGEP or university and I intended to undertake one of the
current paths (CA, CGA, CMA). What will the CPA path be?
The first admission to the CPA professional education program (PEP) is scheduled for the
summer or fall of 2014 and the first CPA exam will be held in the fall of 2015. Students who
complete their undergraduate program and are ready to begin the CPA PEP in the summer or fall
of 2014 or later will be required to follow the new CPA program. The current programs leading to
CA, CGA or CMA designations will no longer exist.
37.
I am a CPA, CA and my firm is approved as a training office. Will this status be
retained?
No changes are planned in this regard.
A look back on the steps leading up to unification in Quebec
38.
When did the boards of directors of the three orders make a decision regarding the
unification of the profession?
At the end of September 2011, the boards of directors of the three accounting orders sent a
favourable recommendation to the Office des professions du Québec on the unification of the
accounting profession in Quebec by way of a resolution.
39.
Once the boards of the three orders made their decision, what came next? What was
the timeline in Quebec?
Under the Professional Code, the prerogative of unifying professional orders belongs to the
Quebec government. Before making a decision, the government consults with the board of
directors of each of the orders concerned. In this case, the boards issued a favourable
recommendation on the proposal to unify the accounting profession in September 2011.
This date closely followed the end of the province-wide information and discussion tour with
members and future members, because the boards of the three orders felt it was important to
present the proposal to members and candidates for the practice of the profession to obtain their
comments before submitting a recommendation to the government.
40.
When they made their decision, how did the boards of directors take account of the
comments received?
All comments received by any means, whether during a session, by voice-mail or by e-mail, were
sent to the board of directors of the orders in a comprehensive compilation report. Board
members were thus able to read all member feedback before submitting their final
recommendation.
41.
Why did the three orders decide to revisit this issue?
The environment has changed considerably in the last few years. Accounting and auditing
standards are converging, professionals are increasingly mobile internationally, global accounting
designations are emerging and alliances are being formed worldwide.
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In Canada, the lines between the fields of practice of accounting professionals are blurring. In
Quebec, members of the three orders who complied with the relevant regulations were authorized
by law to use the auditor designation and practice public accountancy.
Also, in December 2010, the Office des professions asked the three accounting orders to
seriously reflect on the unification of the accounting profession in Quebec.
The situation in the rest of Canada
42.
How does the situation in Quebec relate to the discussions being held elsewhere in
Canada and at the national level?
Like in Quebec, the objective of the discussions initiated at the national level is to maintain the
protection of the public at a high level, and to ensure the prosperity and sustainability of the
accounting profession in Canada and in each province. The same eight overarching principles
were used as a basis for the proposed unification of the accounting profession in Quebec and for
the discussions still underway at the national level and in the other provinces.
While the steps required to unify the professions may differ from one province to another because
of provincial jurisdiction (e.g. the Office des professions in Quebec), talks are currently underway
in all the other Canadian provinces.
43.
What is the current situation in Canada?
In May 2011, the leaders of the CICA and CMA Canada announced that they had entered into
discussions on issues common to the accounting profession in Canada as a whole and on the
best way to position the profession and the members of both organizations for the future. CGACanada informed its members on October 28, 2011 that it was joining the ongoing discussions
with the CICA and CMA Canada on the possibility of unifying the three national accountancy
bodies.
On January 17, 2012, the CICA, CMA Canada and CGA-Canada presented members with a
framework to unify the Canadian accounting profession. The Unification Framework includes
details of a transition to a new common designation, Chartered Professional Accountant (CPA),
and the development of a new CPA Certification Program. The structure of this process is
consistent with the unification process that has just been completed in Quebec.
Since the decision to unify the accounting profession belongs above all to each provincial
government, work in each province is progressing at different rates. It should be noted, however,
that serious discussions on the unification of the accounting profession are underway in every
province. Our provincial counterparts are either at the stage of finalizing the provincial unification
framework, completing an information and discussion tour with their membership, or submitting a
recommendation to their respective governments.
44.
Your Web site focuses on the situation in Quebec. Where can I find more information
on the situation in Canada?
For information on the national initiative, please go to www.CPACanada.ca.
Contact information for the Ordre des CPA
45.
How can I contact the Ordre?
The offices of the three unified orders remain open to the public (same business hours) and all
telephone numbers and e-mail addresses will remain in service for several months during the
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transition. However, it was decided that the temporary head office of the new order would be
located in the offices of the Ordre des CMA at 393 Saint-Jacques Street, suite 920, Montreal,
Quebec, H2Y 1N9. In addition, the address of the new Web site of the Ordre des CPA du Québec
is: www.cpa-quebec.com.
Our complete contact information is:
Sherbrooke Street address:
(formerly the offices of the Ordre des comptables agréés du Québec)
680 Sherbrooke Street West, 18th Floor
Montreal, Quebec H3A 2S3
Telephone: 514 288-3256
Toll free: 1 800 363-4688
Fax: 514 843-8375
E-mail: infoCPA-CA@cpa-quebec.com
Web site: www.ocaq.qc.ca
Place d’Armes address:
(formerly the offices of the Ordre des CGA du Québec)
500 place d’Armes, suite 1800
Montreal, Quebec H2Y 2W2
Telephone: 514 861-1823
Toll free: 1 800 463-0163
Fax: 514 861-7661
E-mail: infoCPA-CGA@cpa-quebec.com
Web site: www.cga-quebec.org
Head office:
(formerly the offices of the Ordre des comptables en management accrédités du Québec)
393 Saint-Jacques Street, suite 920
Montreal, Quebec H2Y 1N9
Telephone: 514 849-1155
Toll free: 1 800 263-5390
Fax: 514 849-9674
E-mail: infoCPA-CMA@cpa-quebec.com
Web site: www.cma-quebec.org
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