Moore (née Makelainen), Seija 

Hearings and Appeals | Cases

Hearings and Appeals

Protecting the Public

Cases

Discipline

Never Held

201.1

Select one of the following numbers to provide feedback about this page: 1 is Not Satisfied, 2 is Indifferent, and 3 is Satisfied.

CPA Ontario

Thought Leadership, Research & CPA Spotlights

CPA Ontario Insights

Public

Member

CPA Members

Professional Development

Students

CPA Students

BecomeCPA

Become a CPA

Sustainability Simplified

##Name##

discipline-and-hearings-details

Discipline And Hearings Details

Educator, Thought Leader, Regulator, Advocate and Provider

Home

Member Logins

Login

Members

Become a CPA Login

Employer PERT Login

Employers

Teacher Login

Teachers

Student Logins

Contact Us

CPA Student Journey

Preparatory Schedules

Prerequisite and Preparatory Courses

Preparatory Examinations

Preparatory Enrolment and Fees

Academic Prerequisites at Post-Secondary Institutions

CPA PEP Modules Overview

Introduction to PEP

Core 1/ Core 2

Elective 1/ Elective 2

Capstone 1

Capstone 2

CPA Professional Education Program (CPA PEP)

CPA Professional Education Program (PEP)

CPA PEP Schedules

CPA PEP Enrolment and Fees

CPA PEP Workshops

CPA PEP results, remarks and next steps on unsuccessful PEP exams

Unsuccessful PEP exams

CPA PEP Examinations

CPA Accredited Programs

Official transcript submission

Complete required PEP modules

Register & start reporting

CPA Accredited Enrollee Verification Application

Enrol at a PSI

CPA Accredited Programs 

Guides and Resources

CPA Common Final Examination (CFE)

CFE Schedules and Enrolment 

Schedules and Enrolment 

CFE Re-marks, Performance Analysis Reports and Consultations

Unsuccessful CFE exams

Elective Depth Role

Honour Roll Questionnaire

Convocation

How to report in PERT - EVR

How to report in PERT - PPR

Understand Your Practical Experience

Practical Experience | Overview

Practical Experience

Practical Experience Competencies

Competencies

Practical Experience Mentorship | EVR and PPR

Close

Progress meetings

Second meeting

First mandatory meeting

Get acquainted

Mentorship

Practical Experience Resource Centre

Resource Centre

Employers Support Experience Verification Route

Experience Verification Route

CPA Employer Pre-approved Program for Students 

Pre-approved Program Route

CPA Mentors

Employers Supporting CPA Ontario Students

Employers Supporting Students

Annual Student Dues

Student Regulations and Guidance

Regulations and Guidance

Admission of Students to Membership

Admission to Membership

Student Deregistration

Student Deadlines

Learning Cognitive Disabilities Guidelines

Learning Cognitive Disabilities

Physical Systemic Disabilities Guidelines

Physical Systemic Disabilities

Accessibility and Accommodation

Students | Transfer to CPA Ontario

Transfer to CPA Ontario

Students | Transfer to a Provincial or Regional Body

Transfer to a Provincial or Regional Body

Students | Tax Receipts

Tax Receipts

Student Benefits | Goodlife Fitness

Student Benefits

Goodlife Fitness

Student Benefits | MemberDeals

MemberDeals

Student Benefits | Rogers

Rogers

telus

Student Benefits | TD Insurance Meloche Monnex Program

TD Insurance Meloche Monnex Program

Student Benefits | Wealthsimple

Wealthsimple

Canopy by Hilton Toronto Yorkville

Legacy CMA Deadlines

Legacy Deadlines

CMA Transitional Requirements

Transitional Requirements

CMA Students | Legacy and Transitional

Legacy and Transitional Students

CMA Students

Legacy CGA Deadlines

CGA Transitional Requirements

CGA Students | Legacy and Transitional

CGA Students

Legacy CA Deadlines

Transitional CA Students

Transitional Students

CA Students | Legacy and Transitional

CA Students

Student Support Centre

Support

Legacy & Transitional Students

Taxes

Member Administration

Public Accounting Licence (PAL) 

Annual Membership Dues (AMD)

Continuing Professional Development (CPD)

Firms

Professional Development (PD) 

Fees

Certification

Why CPA

Circle of Success Educational Grant for Indigenous Students

CPA Ontario Foundation

Circle of Success Educational Grant for Black Students

CPA Self-Assessment Tool

Student Registration

Ontario Self-Assessment

Transcript Assessment

Transcript Reassessment

Required Registration Documents

University Graduate Student Registration

Upload proof

Submit application

Select registration category

Sign up

Complete transcript assessment

University Graduate Student Registration 

University Graduate – Conditional (Degree) Registration

Submit documents

University Graduate - Conditional Non-Degree Registration

University Graduate - Conditional (Non-Degree) Registration

Mature Student Registration

Review competencies

Mature - Conditional Student Registration

CPA Accredited Student Registration

CPA Accredited Enrollee Verification

HAP Terms & Conditions

HAP Confirmation

High School Ambassador Program | Become a CPA

High School Students | Become a CPA

High School Students

High School Ambassador Program

No Limits Conference | High School Students

No Limits Conference

CPA Ontario Showcase Competition | High School Students

CPA Ontario Showcase Competition

Write to Ignite Competition | High School Students

Write to Ignite Competition

Financial Literacy Series

Events | High School Students

Events

High School Student Partner Events

Partner Events

Teacher Advisory Board

CPA High School Workshop

Teacher Colleague Program | Become a CPA

Teacher Colleague Program

Moore (née Makelainen), Seija

Case Number

Documents

Originating Process

Decision

Order

Reasons

Motion

Associated Cases