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Council Standards & Guidelines

Standards of The Public Accountants Council for the Province of Ontario

A designated body that seeks to be authorized to license and govern the activities of its members as public accountants must meet certain minimum standards relating to its:

The Council's initial Standards were adopted on June 20, 2006.  They were amended and restated on July 11, 2012, December 24, 2012, January 8, 2014, September 12, 2017 and further amended and restated on November 26, 2019. The complete copy of the Council's Standards is available as a PDF file. A copy of the Public Accountants Handbook is available for review at the Council's office.

To see one or more individual sections of the Council's Standards, please select the items from the list below:


  1. Definitions and Interpretation
  2. Post-secondary education requirements
  3. Pre-licensing education and study requirements
  4. Pre-licensing experience requirements
  5. Approved training offices
  6. Examinations used for licensing public accountants
  7. Licensing
    7a.   Licensing of persons admitted to membership from an affiliated provincial accounting body
    7b.   Licensing of persons admitted to membership from accounting bodies outside of Canada
    7c.   Member selecting a new authorized body for licensure
  8. Mandatory post-licensing Public Accounting experience and continuing professional development
  9. Practice inspections of Public Accountants
  10. Generally accepted accounting principles and generally accepted assurance standards
  11. Rules of professional conduct
  12. Discipline procedure: complaints
  13. Discipline procedure: prosecution and adjudication
  14. Discipline procedure: appeal committee
  15. Rules governing issuing a new licence to a former licensee or to a member under Standard 7A(2) (b)
  16. Mandatory professional liability insurance
  17. Principles of governance relating to the licensing and governing the activities of members of the authorized designated body as Public Accountants
  18. Disclosure and related matters


Guidelines of The Public Accountants Council for the Province of Ontario

Council Guidelines are issued by the Council under its authority to make regulations to carry out or facilitate the purposes of the Public Accounting Act, 2004. They deal with aspects of the Council's Standards where it is in the public interest that the authorized designated bodies have a consistent approach. They are numbered consecutively by year and are referenced to the applicable Sections of the Council's Standards.

Council Guidelines are available in electronic form below or on request and at cost as a paper document to members of the public requesting the same.


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