Annual Membership Dues (AMD) Reduction or Exemption Audit

Regulatory Standard Edition: August 2023 | Published: August 24, 2023

Each year, CPA Ontario audits a selection of AMD reductions or exemptions. Audits of 2023 AMD reduction and exemption submissions are expected to begin this fall.

If you have indicated that you complied with AMD requirements by selecting a reduction reflective of your circumstances for the fiscal period, you may receive a notice in the coming weeks that you have been selected for an audit.

If you are selected for an audit, you will be required to submit an AMD Reduction Audit declaration and upload a single file, including your supporting documentation for the specified audit period to My Portal by the deadline.

CPA Ontario recommends reviewing your AMD records, confirming you have proof for the annual exemption or reduction selected, and gathering the proof in a single place for ease of access. If you need to obtain supporting documentation from a third party, please contact them in advance for your records.

Members who do not meet the eligibility criteria for the reduction or exemption taken will be required to pay AMD in order to avoid suspension of membership.

If you have any additional questions, please contact a Registrar’s Office representative by email at [email protected].