{"id":1702,"date":"2025-07-22T17:30:47","date_gmt":"2025-07-22T21:30:47","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/the-cpa-profession-and-the-protection-of-the-public\/protection-du-public\/"},"modified":"2025-08-01T08:48:10","modified_gmt":"2025-08-01T12:48:10","slug":"protection-of-the-public","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/general-public\/the-cpa-profession-and-the-protection-of-the-public\/protection-of-the-public\/","title":{"rendered":"Protection of the public"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>Chartered professional accountants are subject to a code of ethics that governs the practice of their profession and imposes general and specific obligations towards the public, clients and the profession. One of these is to discharge their professional obligations with integrity.<\/p>\n\n\n\n<p>CPAs must also meet continuing education requirements and take out professional liability insurance. The Order makes sure that all its members comply with these obligations.<\/p>\n<\/div>\n<\/div>\n\n\n<section class=\"block-accordions-group accordion-container aligndefault wp-block-vortex-blocks-accordions-group\">\n  \n\n<div id=\"compulsory-continuing-education\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Compulsory continuing education      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<p>Given the rapid pace and scope of changes to their profession, chartered professional accountants must continually maintain, update, improve and enhance their knowledge and skills in areas in which they work.<\/p>\n\n\n\n<p>In accordance with the applicable regulation respecting compulsory continuing education, each CPA must devote <strong>at least 120 hours<\/strong> of continuing education activities with a direct link to their professional activities, including a minimum of 25 hours per reference year. In addition, each CPA who practices public accountancy is required to devote at least 60 hours per three-year reference period to structured continuing education activities in specific areas, namely financial reporting and updates of generally accepted audit and review standards, with a minimum of 15 hours per reference year.<\/p>\n\n\n\n<p>These requirements are part of the general requirements of the applicable regulation respecting compulsory continuing education.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/en\/compulsory-continuing-education\/\">Learn more about the compulsory continuing education<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"professional-inspection\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Professional inspection      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<p>CPA competence is monitored by a rigorous professional inspection process, which includes a review of Order members&#8217; files to ensure they adhere to the standards of the profession.<\/p>\n\n\n\n<p>The Professional inspection committee has developed the General Program of Inspection keeping in mind its primary purpose \u2013 the protection of the public. This committee has the authority to recommend that a member serve a period of refresher training or take a refresher course or that a member&#8217;s right to engage in professional activities be limited or suspended until the member has once again met professional standards.&nbsp;<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/en\/professional-inspection\/\">Learn more about the professional inspection<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<div id=\"professional-liability-insurance\" class=\"accordion ac\" data-open-by-default=\"false\">\n  <div class=\"accordion__accordion\">\n    <button class=\"accordion__header-row accordion-toggle ac-header ac-trigger\">\n      \n      <p class=\"accordion__header__title\">          Professional liability insurance      <\/p>\n      <span class=\"accordion__header__icon\" role=\"presentation\">\n          <span class=\"plus\"><\/span>\n      <\/span>\n    <\/button>\n    <div class=\"accordion__sub-rows wysiwyg ac-panel\">\n      \n\n<p>All CPAs, whether they provide their services directly to third parties, are employed by a business, an institution or a government, or are retired or not active professionally, are required to submit a declaration to the Fonds d\u2019assurance responsabilit\u00e9 professionnelle des CPA du Qu\u00e9bec administered by the Order, regardless of where they practice. Under the&nbsp;<em><a href=\"https:\/\/www.legisquebec.gouv.qc.ca\/fr\/document\/rc\/C-48.1,%20r.%201.1%20\/\" target=\"_blank\" rel=\"noopener\">R\u00e8glement sur l\u2019assurance de la responsabilit\u00e9 professionnelle des comptables professionnels agr\u00e9\u00e9s<\/a><\/em>, all CPAs are covered by the Fonds d\u2019assurance.&nbsp;<\/p>\n\n\n\n<p>Furthermore, a regulation provides that members who practice the CPA profession as defined in the&nbsp;<a href=\"http:\/\/legisquebec.gouv.qc.ca\/en\/ShowDoc\/cs\/C-48.1\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Chartered Professional Accountants Act<\/em>&nbsp;<\/a>within a limited liability partnership (LLP) or a joint-stock company (JSC) are required to take out an additional insurance coverage to cover possible professional faults, in addition to the compulsory insurance for all CPAs.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-text-link\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpaquebec.wp.vortexdev.com\/en\/assurance-responsabilite-professionnelle\/\">Learn more about the professional liability insurance<\/a><\/div>\n<\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Chartered professional accountants are subject to a code of ethics that governs the practice of their profession and imposes general&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":1680,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1702","page","type-page","status-publish","hentry"],"pp_statuses_selecting_workflow":false,"pp_workflow_action":"current","pp_status_selection":"publish","pp_force_visibility":null,"pp_subpost_visibility":null,"pp_inherited_force_visibility":null,"pp_inherited_subpost_visibility":null,"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-06 01:44:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"translation_priority","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/1702","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/comments?post=1702"}],"version-history":[{"count":5,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/1702\/revisions"}],"predecessor-version":[{"id":1780,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/1702\/revisions\/1780"}],"up":[{"embeddable":true,"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/pages\/1680"}],"wp:attachment":[{"href":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/wp-json\/wp\/v2\/media?parent=1702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}