{"id":2714,"date":"2025-07-02T15:24:22","date_gmt":"2025-07-02T19:24:22","guid":{"rendered":"https:\/\/cpaquebec.wp.vortexdev.com\/general-public\/complaints-and-recourses\/denonciation-de-lexercice-illegal\/"},"modified":"2026-03-20T16:22:38","modified_gmt":"2026-03-20T20:22:38","slug":"reporting-illegal-practice","status":"publish","type":"page","link":"https:\/\/cpaquebec.wp.vortexdev.com\/en\/general-public\/complaints-and-recourses\/reporting-illegal-practice\/","title":{"rendered":"Reporting illegal practice"},"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>Is someone who is not a member of the Order using the CPA designation or engaging in acts reserved for CPAs? You can report illegal practice of the profession using a form. But first, read the following to learn more about the reporting process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading is-style-large-intro\">What is the authorized use of the designation?<\/h2>\n\n\n\n<p>In Quebec, only Order members may use the chartered professional accountant designation or the \u201cCPA\u201d initials.<\/p>\n\n\n\n<div class=\"wp-block-group has-tango-light-background-color has-background is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading is-style-large-intro\">What is prohibited?<\/h3>\n\n\n\n<p>Persons who are not members of the CPA Order may not present themselves to the public:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>as a chartered professional accountant (CPA);<\/li>\n\n\n\n<li>by using any other designation, abbreviation or initial that could imply that they are:\n<ul class=\"wp-block-list\">\n<li>a chartered accountant (CA);<\/li>\n\n\n\n<li>a certified general accountant (CGA);<\/li>\n\n\n\n<li>a certified management accountant (CMA);<\/li>\n\n\n\n<li>a public accountant.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Persons who are not members of the CPA Order <strong>and<\/strong> who do not hold a public accountancy permit may not:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>use the CPA auditor designation;<\/li>\n\n\n\n<li>perform audit engagements, review engagements or compilation engagements that are not intended exclusively for internal management purposes;<\/li>\n\n\n\n<li>sign a representation related to such engagements.<\/li>\n<\/ul>\n\n\n\n<p>Let us know if you believe you are dealing with someone who claims to be a CPA or CPA auditor but is not, or a person who performs any of the above-mentioned acts but is not an Order member.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\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<h2 class=\"wp-block-heading\">How to report illegal practice?<\/h2>\n\n\n\n<p>To report illegal practice to the Order, please fill out the form below and provide the most complete and accurate information possible.<\/p>\n\n\n\n<p>To help us process your request, you may include the following, as the case may be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the relevant financial statements;<\/li>\n\n\n\n<li>a copy of the person\u2019s webpages or advertising;<\/li>\n\n\n\n<li>a copy of email exchanges with the person in question;<\/li>\n\n\n\n<li>all documents relevant to the review of your request.<\/li>\n<\/ul>\n\n\n\n<p>The identity of a person reporting illegal practice may remain confidential. However, that person\u2019s testimony is often essential to helping us take the necessary recourse.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-primary is-style-arrow\"><a class=\"wp-block-button__link wp-element-button\">Report a situation<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<div class=\"notification-message aligndefault notification-message--warning notification-message--outline\"\n>\n   \n\n<p class=\"is-style-default\">Reporting a situation to the Order does not result in financial compensation or redress for an act performed by a non-CPA.<\/p>\n\n<\/div>\n\n\n\n<div class=\"color-boxes-grid aligndefault\"\n>\n   <div class=\"color-boxes-grid__grid cols-2\">\n     \n\n<div class=\"color-box-item has-background has-cpa-light-background-color \">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-promotion\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">How a complaint about illegal practice is processed?<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p><!-- wp:paragraph -->When the Order receives a complaint about illegal practice, it launches an inquiry and, where appropriate, initiates penal proceedings against those who violated the <em><a href=\"http:\/\/legisquebec.gouv.qc.ca\/en\/ShowDoc\/cs\/C-48.1\" target=\"_blank\" rel=\"noopener\">CPA Act<\/a><\/em> and the <em><a href=\"http:\/\/legisquebec.gouv.qc.ca\/en\/ShowDoc\/cs\/C-48.1\" target=\"_blank\" rel=\"noopener\">Professional Code<\/a><\/em> or takes any other action it deems appropriate.\u00a0<!-- \/wp:paragraph --><!-- wp:paragraph -->The decisions made by the Order are communicated to the complainants.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n    <\/div>\n\n\n\n<div class=\"color-box-item has-background has-grass-light-background-color \">\n\n  <span class=\"color-box-item__icon\">\n    <span class=\"icon-balance\"><\/span>  <\/span>\n    <h5 class=\"color-box-item__title\">Finding a judgment<\/h5>\n      <div class=\"wysiwyg color-box-item__text\"><p>Decisions rendered by the courts on matters of illegal practice are public and can be viewed on the following websites.<\/p>\n<\/div>\n   \n\n      <div class=\"accordion-container\">\n          <\/div>\n    \n      <div class=\"color-box-item__links color-box-item__links--orientation-horizontal\">\n                <span class=\"color-box-item__links__item\">\n            <a href=\"http:\/\/citoyens.soquij.qc.ca\/index.php\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">Soci\u00e9t\u00e9 qu\u00e9b\u00e9coise d\u2019information juridique (SOQUIJ)<\/a>          <\/span>\n                    <span class=\"color-box-item__links__item\">\n            <a href=\"https:\/\/www.canlii.org\/fr\/qc\/\" target=\"_blank\" class=\"text-link\" rel=\"noopener noreferrer\">Canadian Legal Information Institute (CanLII)<\/a>          <\/span>\n              <\/div>\n    <\/div>\n\n   <\/div>\n<\/div>\n\n\n\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\"><div class=\"notification-message aligndefault notification-message--question notification-message--outline\"\n>\n   \n\n<p class=\"is-style-intro\">Questions?<\/p>\n\n\n\n<p>For more information, please contact the <strong>Order\u2019s Legal Affairs Vice-Presidency <\/strong>at <a href=\"mailto:exerciceillegal@cpaquebec.ca\">exerciceillegal@cpaquebec.ca<\/a>, or by phone at 514 288-3256, ext. 3058 or toll-free at 1 800 363-4688.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Is someone who is not a member of the Order using the CPA designation or engaging in acts reserved for&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1619,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2714","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":"2026-08-05 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