Schedules of Firm Due and Fees
| Annual Practitioner Due (APD) | September 30 | October 1-September 30 | $260 + HST per CPA member on firm's roster |
| APD late due | October 31 | October 1-31 | $45 per CPA member on firm's roster |
| Practice Inspection Due* | 30 days from the date of invoice | Current to the inspection year in which the firm office is inspected | Specific to the individual inspection |
| Firm Registration Fee | Upon application for new Firm Registration | One-time fee | $100 + HST |
| Professional Corporation Registration Fee | Upon application for new Professional Corporation Registration | One-time fee | $180 + HST |
| Professional Corporation Certificate of Authorization Fee | Upon application for new Certificate of Authorization | One-time fee | $123.81 + HST |
| Public Accounting Licence (PAL) - new and renewal for individuals | October 1 | November 1- October 31 | $190 + HST |
*In addition, firms providing certain services to the public are subject to practice inspection. Refer to the Practice Inspection page for more information about this requirement. Inspector hours are billed at $205/hour (for 2021 and approved annually by Council), with additional costs for internal administrative and quality control processes.
For full information on CPA Ontario fees, visit our Schedule of Fees.
Annual Practitioner Due (APD)
The Annual Practitioner Due (APD) is an annual firm obligation paid by the Firm Representative.
Every registered firm must pay an annual due for each CPA Ontario member residing or practicing in Ontario who, during the 12-month period ending September 30 of each year:
- is a proprietor, partner, shareholder or employee of the firm
- provides public accounting or accounting services for or on behalf of a firm on any basis or receives any income, excluding pension or retirement investment income
For firms with multiple offices, you are required to make an application submission for each firm office. However, you are only required to submit the payment once per members employed at the firm. For professional corporation partners, your employer should remit your APD on your behalf.
The billing period is retroactive and is applicable to firms that provide services from October 1 of the previous year to September 30 of the current year.
You can make your APD submission by logging into My Portal, click on Firm Dashboard tile ► Switch Firm ► Annual Obligations ► Annual Practitioner Due (APD) tile.
Or you may Click on Firm Annual Obligations on the left-hand sidebar to access your APD Application.
Review our helpful walkthrough guide on submitting the APD.
For further details on APD, review Regulation 11-1.