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Institute of Chartered Accountants of Ontario

Chartered Professional Accountants of Ontario (CPA Ontario) is the governing body for chartered professional accountants in Ontario. With the proclamation of the Chartered Professional Accountants of Ontario Act, 2017, effective May 17, 2017, The Certified General Accountants Association of Ontario, Certified Management Accountants of Ontario, and The Institute of Chartered Accountants of Ontario, are amalgamated and continued as Chartered Professional Accountants of Ontario. The Office of the Fairness Commissioner (OFC) oversees the registration practices of CPA Ontario to ensure that they are transparent, objective, impartial and fair for anyone who wants to practise as a chartered professional accountant in this province. Please refer to www.cpaontario.ca or the OFC's webpage for the Chartered Professional Accountants of Ontario for additional information on the profession.

Registration Practices Assessment Report, 2013

This summary of the assessment includes recommendations for improvement.

2016

Fair Registration Practices Report available upon request.

Applications to Practise Processed by the ICAO in 2016
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training					Total
Jan. 1 to Dec. 31	Ontario	Other Canadian Provinces	USA	Other International	Unknown	Total
New applications received	3,869	254	75	484	0	4,682
Applicants who became members	2,136	272	19	266	0	2,693

Applications to Practise Processed by the ICAO in 2015
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	7,290	179	33	328	0	7,830
Applicants who became members	4,599	158	26	197	0	4,980

Applications to Practise Processed by the ICAO in 2014
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	4,969	81	23	171	0	5,244
Applicants who became members	1,397	87	32	116	0	1,632

Applications to Practise Processed by the ICAO in 2013
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,515	9	43	189	0	1,756
Applicants who became members	1,681	93	32	113	0	1,919

Applications to Practise Processed by the ICAO in 2012
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,696	130	57	128	0	2,011
Applicants who became members	1,069	110	35	43	0	1,257

Applications to Practise Processed by the ICAO in 2011
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,732	92	46	125	0	1,995
Applicants who became members	1,173	76	34	24	0	1,307

Applications to Practise Processed by the ICAO in 2010
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,414	61	39	38	0	1,552
Applicants who became members	1,272	61	34	29	0	1,396

Applications to Practise Processed by the ICAO in 2009
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,158	70	41	29	n/a	1,298
Applicants who became members	1,092	70	22	18	n/a	1,202

Applications to Practise Processed by the ICAO in 2008
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,293	70	48	37	n/a	1,448
Applicants who became members	863	70	27	34	n/a	994

2015

Applications to Practise Processed by the ICAO in 2016
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	3,869	254	75	484	0	4,682
Applicants who became members	2,136	272	19	266	0	2,693

Fair Registration Practices Report available upon request.

Applications to Practise Processed by the ICAO in 2015
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training					Total
Jan. 1 to Dec. 31	Ontario	Other Canadian Provinces	USA	Other International	Unknown	Total
New applications received	7,290	179	33	328	0	7,830
Applicants who became members	4,599	158	26	197	0	4,980

Applications to Practise Processed by the ICAO in 2014
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	4,969	81	23	171	0	5,244
Applicants who became members	1,397	87	32	116	0	1,632

Applications to Practise Processed by the ICAO in 2013
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,515	9	43	189	0	1,756
Applicants who became members	1,681	93	32	113	0	1,919

Applications to Practise Processed by the ICAO in 2012
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,696	130	57	128	0	2,011
Applicants who became members	1,069	110	35	43	0	1,257

Applications to Practise Processed by the ICAO in 2011
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,732	92	46	125	0	1,995
Applicants who became members	1,173	76	34	24	0	1,307

Applications to Practise Processed by the ICAO in 2010
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,414	61	39	38	0	1,552
Applicants who became members	1,272	61	34	29	0	1,396

Applications to Practise Processed by the ICAO in 2009
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,158	70	41	29	n/a	1,298
Applicants who became members	1,092	70	22	18	n/a	1,202

Applications to Practise Processed by the ICAO in 2008
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,293	70	48	37	n/a	1,448
Applicants who became members	863	70	27	34	n/a	994

2014

Applications to Practise Processed by the ICAO in 2016
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	3,869	254	75	484	0	4,682
Applicants who became members	2,136	272	19	266	0	2,693

Applications to Practise Processed by the ICAO in 2015
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	7,290	179	33	328	0	7,830
Applicants who became members	4,599	158	26	197	0	4,980

Fair Registration Practices Report available upon request.

Applications to Practise Processed by the ICAO in 2014
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training					Total
Jan. 1 to Dec. 31	Ontario	Other Canadian Provinces	USA	Other International	Unknown	Total
New applications received	4,969	81	23	171	0	5,244
Applicants who became members	1,397	87	32	116	0	1,632

Applications to Practise Processed by the ICAO in 2013
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,515	9	43	189	0	1,756
Applicants who became members	1,681	93	32	113	0	1,919

Applications to Practise Processed by the ICAO in 2012
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,696	130	57	128	0	2,011
Applicants who became members	1,069	110	35	43	0	1,257

Applications to Practise Processed by the ICAO in 2011
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,732	92	46	125	0	1,995
Applicants who became members	1,173	76	34	24	0	1,307

Applications to Practise Processed by the ICAO in 2010
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,414	61	39	38	0	1,552
Applicants who became members	1,272	61	34	29	0	1,396

Applications to Practise Processed by the ICAO in 2009
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,158	70	41	29	n/a	1,298
Applicants who became members	1,092	70	22	18	n/a	1,202

Applications to Practise Processed by the ICAO in 2008
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,293	70	48	37	n/a	1,448
Applicants who became members	863	70	27	34	n/a	994

2013

Applications to Practise Processed by the ICAO in 2016
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	3,869	254	75	484	0	4,682
Applicants who became members	2,136	272	19	266	0	2,693

Applications to Practise Processed by the ICAO in 2015
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	7,290	179	33	328	0	7,830
Applicants who became members	4,599	158	26	197	0	4,980

Applications to Practise Processed by the ICAO in 2014
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	4,969	81	23	171	0	5,244
Applicants who became members	1,397	87	32	116	0	1,632

Fair Registration Practices (FRP) Report, 2013

Applications to Practise Processed by the ICAO in 2013
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training					Total
Jan. 1 to Dec. 31	Ontario	Other Canadian Provinces	USA	Other International	Unknown	Total
New applications received	1,515	9	43	189	0	1,756
Applicants who became members	1,681	93	32	113	0	1,919

Applications to Practise Processed by the ICAO in 2012
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,696	130	57	128	0	2,011
Applicants who became members	1,069	110	35	43	0	1,257

Applications to Practise Processed by the ICAO in 2011
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,732	92	46	125	0	1,995
Applicants who became members	1,173	76	34	24	0	1,307

Applications to Practise Processed by the ICAO in 2010
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,414	61	39	38	0	1,552
Applicants who became members	1,272	61	34	29	0	1,396

Applications to Practise Processed by the ICAO in 2009
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,158	70	41	29	n/a	1,298
Applicants who became members	1,092	70	22	18	n/a	1,202

Applications to Practise Processed by the ICAO in 2008
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,293	70	48	37	n/a	1,448
Applicants who became members	863	70	27	34	n/a	994

2012

Applications to Practise Processed by the ICAO in 2016
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	3,869	254	75	484	0	4,682
Applicants who became members	2,136	272	19	266	0	2,693

Applications to Practise Processed by the ICAO in 2015
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	7,290	179	33	328	0	7,830
Applicants who became members	4,599	158	26	197	0	4,980

Applications to Practise Processed by the ICAO in 2014
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	4,969	81	23	171	0	5,244
Applicants who became members	1,397	87	32	116	0	1,632

Applications to Practise Processed by the ICAO in 2013
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,515	9	43	189	0	1,756
Applicants who became members	1,681	93	32	113	0	1,919

Fair Registration Practices (FRP) Report, 2012

Applications to Practise Processed by the ICAO in 2012
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training					Total
Jan. 1 to Dec. 31	Ontario	Other Canadian Provinces	USA	Other International	Unknown	Total
New applications received	1,696	130	57	128	0	2,011
Applicants who became members	1,069	110	35	43	0	1,257

Applications to Practise Processed by the ICAO in 2011
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,732	92	46	125	0	1,995
Applicants who became members	1,173	76	34	24	0	1,307

Applications to Practise Processed by the ICAO in 2010
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,414	61	39	38	0	1,552
Applicants who became members	1,272	61	34	29	0	1,396

Applications to Practise Processed by the ICAO in 2009
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,158	70	41	29	n/a	1,298
Applicants who became members	1,092	70	22	18	n/a	1,202

Applications to Practise Processed by the ICAO in 2008
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,293	70	48	37	n/a	1,448
Applicants who became members	863	70	27	34	n/a	994

2011

Applications to Practise Processed by the ICAO in 2016
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	3,869	254	75	484	0	4,682
Applicants who became members	2,136	272	19	266	0	2,693

Applications to Practise Processed by the ICAO in 2015
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	7,290	179	33	328	0	7,830
Applicants who became members	4,599	158	26	197	0	4,980

Applications to Practise Processed by the ICAO in 2014
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	4,969	81	23	171	0	5,244
Applicants who became members	1,397	87	32	116	0	1,632

Applications to Practise Processed by the ICAO in 2013
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,515	9	43	189	0	1,756
Applicants who became members	1,681	93	32	113	0	1,919

Applications to Practise Processed by the ICAO in 2012
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training	Total
New applications received	1,696	130	57	128	0	2,011
Applicants who became members	1,069	110	35	43	0	1,257

Fair Registration Practices (FRP) Report, 2011

Report on Entry-to-Practice Review, 2011

Registration Practices Assessment Report — Summary (Chartered Accountants)

Applications to Practise Processed by the ICAO in 2011
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training					Total
Jan. 1 to Dec. 31	Ontario	Other Canadian Provinces	USA	Other International	Unknown	Total
New applications received	1,732	92	46	125	0	1,995
Applicants who became members	1,173	76	34	24	0	1,307

2010

Fair Registration Practices (FRP) Report, 2010
Audit Report

Applications to Practise Processed by the ICAO in 2010
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training					Total
Jan. 1 to Dec. 31	Ontario	Other Canadian Provinces	USA	Other International	Unknown	Total
New applications received	1,414	61	39	38	0	1,552
Applicants who became members	1,272	61	34	29	0	1,396

2009

Fair Registration Practices (FRP) Report, 2009

For a description of all OFC-monitored developments for this profession for 2009, see the 2009-2010 Annual Report.

Applications to Practise Processed by the ICAO in 2009
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training					Total
Jan. 1 to Dec. 31	Ontario	Other Canadian Provinces	USA	Other International	Unknown	Total
New applications received	1,158	70	41	29	n/a	1,298
Applicants who became members	1,092	70	22	18	n/a	1,202

n/a = not available

2008

Fair Registration Practices (FRP) Report, 2008

Applications to Practise Processed by the ICAO in 2008
Jan. 1 to Dec. 31	Jurisdiction Where Applicants Received Their Training					Total
Jan. 1 to Dec. 31	Ontario	Other Canadian Provinces	USA	Other International	Unknown	Total
New applications received	1,293	70	48	37	n/a	1,448
Applicants who became members	863	70	27	34	n/a	994

n/a = not available

2007

During the fall and winter of 2007-2008, the OFC undertook a study of the ICAO to understand its 2007 registration practices and establish baseline data and information. PDF

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Action

In 2013, the percentage of internationally trained applicants was lower for chartered accountants (13%) than for general accountants (40%) and management accountants (17%). The percentage of internationally trained members was also lower (5% for chartered accountants versus 11% for general accountants and 11% for management accountants).

The OFC has expressed concern that no direct evidence has been provided to explain what has caused the lower representation.

The ICAO has formal policies and procedures that govern its registration process. However, it is not clear to what extent the ICAO adheres to those procedures.

In the 2013–14 assessment, the OFC made recommendations to the ICAO for improving its registration practices.

The ICAO was required to submit an action plan by a specified date, for following through on the recommendations. The ICAO did not submit its action plan by that date. The OFC is taking steps to ensure that the ICAO is accountable for responding to the recommendations.

July 2013

Institute of Chartered Accountants of Ontario