Register a Limited Liability Partnership with CPA Ontario
A Limited Liability Partnership (LLP) can be formed between two or more CPA Ontario members that engage in public accounting or providing accounting services to the public.
LLP registration steps
Request a pre-approved firm name
02.Register with the Ministry
03.Obtain professional liability insurance
04.Register with CPA Ontario
Request a pre-approved firm name
The Registrar can approve or reject a firm name. It is best practice to obtain pre-approval before you move forward with other registration steps. The firm name of your limited liability partnership must contain the words “limited liability partnership” or “société à responsabilité limitée” or the abbreviations “LLP”, “L.L.P.” or “s.r.l.” as the last words or letters of the firm name.
You may request a pre-approval by logging in to My Portal, selecting Obligations and Requests ► Applications ► Start New Application ► Firm Name Pre-Approval Application. The request must include all relevant facts such as:
- proposed name
- nature of the services being provided
- practice structure
- number of members, students and non-members involved with the practice
- names of the member(s) involved in the practice
Responses will be sent by email. The pre-approval is valid for 180 days, but this does not mean your firm name is reserved. For guidance on firm names, you can refer to the CPA Code of Professional Conduct Rules 401/402, Regulation 10-1, our page on disclosure requirements and the Ontario Business Names Act.
Register with the Ministry
Apply to the Ministry of Public and Business Service Delivery. Have a copy available when completing the applications or requests.
Note: The Ministry-certified form will have a BIN (Business Identification Number) number stamped on it, which will be required for your registration application.
Obtain professional liability insurance
When registering a firm, you must provide satisfactory proof of professional liability insurance before you can complete your firm registration and begin to practice public accounting or provide accounting services to the public. Read more about obtaining Professional Liability Insurance.
Register with CPA Ontario
Register your firm with CPA Ontario by logging in to My Portal, selecting Obligations and Requests ► Applications ► Start New Application ► Firm Registration Application.
Applications are usually processed within four to six weeks from the date CPA Ontario receives all required information.