Governance

Statement of Accountability and Governance Practices

For a description of our structure and governance practices, read our Statement of Accountability and Governance Practices.
Click here to read the Statement

Governing Laws

CPAB By-Law No. 1 (as amended)

All corporations incorporated under the Canada Not-for-profit Corporations Act (Act), are required to have by-laws stating their rules for governing and operating the corporation. CPAB’s By-Law No. 1 (as amended) is the corporate by-law of CPAB adopted in 2014 pursuant to the Act.
By-Law No. 1

By-Law (January 7, 2009)

By-Law (January 7, 2009) is the corporate by-law that was in effect from 2009-2014.
By-Law (January 7, 2009)

By-Law (April 20, 2004)

By-Law (April 20, 2004) is the corporate by-law that was in effect from 2004-2009.
By-Law (April 20, 2004)

CPAB Rules

CPAB Rules (as amended)

The CPAB Rules (as amended) apply to all participating firms in accordance with applicable law and by virtue of the terms of the participation agreement.
CPAB Rules

CPAB Rules (June 2006)

CPAB Rules (June 2006) are the rules that were in effect from June 2006 to November 17, 2024.
CPAB Rules (June 2006)

Legislation

In addition to National Instrument-52-108-Auditor Oversight, several Canadian provinces and territories have enacted auditor oversight legislation, including:

Ontario
British Columbia
The Yukon
Northwest Territories
Saskatchewan
Manitoba
New Brunswick
Alberta

CPAB is recognized as an auditor oversight body in each of these jurisdictions. In Québec, CPAB operates by way of an agreement with the Ordre des CPA du Québec. The most extensive auditor oversight body legislation is the Canadian Public Accountability Act (Ontario).