For a detailed overview of our structure and governance practices, read our Statement of Accountability and Governance Practices.
By-Law No. 1 (as amended) is the corporate by-law of CPAB adopted pursuant to the Canada Not-for-profit Corporations Act in 2014. All corporations incorporated under the Canada Not-for-profit Corporations Act are required to have by-laws stating their rules for governing and operating the corporation.
By-Law (January 7, 2009) is the corporate by-law that was in effect from 2009-2014.
By-Law (April 20, 2004) is the corporate by-law that was in effect from 2004-2009.
We are committed to protecting the privacy of personal information we collect from our employees, inspection consultants, members of our Board of Directors, members of our Roster of Hearing Officers, and designated professionals in participating audit firms registered with CPAB.
Read our Privacy Statement here.
In addition to National Instrument-52-108-Auditor Oversight, several Canadian provinces and territories have enacted auditor oversight legislation, including:
CPAB is recognized as an auditor oversight body in each of these jurisdictions, except Alberta. 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).