Schedule of Fees
CPA Ontario fees outlined here relate principally to registrations and services attached to membership, certification and the student program. Please use the links below to go directly to the sections relevant to you.
For information on annual member, firm and student dues – including the full dues schedule, definitions, obligation descriptions and information on dues reductions and exemptions – please refer to Regulation 11-1: Dues and Fees.
The fees noted below do not include taxes unless otherwise noted.Member fees
Review information on Annual Membership Dues and readmissions.
| Application Fee | $125 |
| Admission to Membership | $500 |
| Detailed Letter of Good Standing | $25 |
| Certificate Replacement | $50 |
| Reinstatement Fee - Other | $250 |
| Reinstatement Fee - Insurance (Firm Representative & Firm) | $500 |
| Readmission Fee - Other (per year or partial year since revocation to a maximum multiple of five) | $580 |
| Readmission Fee - Following Resignation | $0 |
| Readmission Fee - Insurance (Firm Representative & Firm) | $1000 |
Licensing fees
Learn more about the Public Accounting Licence and firm due and fees.
| Public Accounting Licence | $190 |
| Public Accounting Licence Renewal | $190 |
| Certificate of Authorization | $124 |
Firm fees
Learn more about firm due and fees and how to register a firm.
| Firm Registration | $100 |
| Firm Registration – Professional Corporation | $180 |
Membership programs
Find more information on the Post Designation Public Accounting Program, CPA Reciprocity Professional Development (CPARPD) Course and CPA Reciprocity Education and Examination (CPARE) Program.
| PDPA Program (module and examination) | $1300 |
| PDPA Examination (repeat writers only) | $1000 |
| CPA Reciprocity Program (module and examination) | $1300 |
| CPA Reciprocity Program Examination (repeat writers only) | $1000 |
| CPA Reciprocity Professional Development Course (CPARPD) | $895 |
Student fees
For more information, visit our pages on Annual Student Dues, transcript assessment, transcript reassessment and deregistration.
| Initial Administration | $125 |
| Initial Transcript or Equivalent Assessment (for requests subsequent to the initial assessment) | $150 |
| Transcript Reassessment | $150 |
| Reinstatement (following suspension of student) | $100 |
| Re-registration (following deregistration) | $250 |
| Recognition of pre-registration experience | $100 |
| Cancellation, transfer or withdrawal | $50 |
| Transcript requested by active students and members | $15 |
| Transcript requested by all others | $100 |
| Exam Appeal | $100 |
| Late Enrolment Fee | $200 |
CPA Preparatory courses fees
Review further details on Preparatory examinations and enrolment and fees.
| Preparatory Course (Core) | $500 |
| Preparatory Course (Non-Core) | $300 |
| Preparatory Exam | $200 |
| Preparatory Exam rewrite | $200 |
| Preparatory Exam request for remark of examination results | $100 |
CPA Professional Education Program (CPA PEP) fees
Read more information on enrolment and fees, workshops, examinations and schedules for CPA PEP.
| CPA PEP Core 1 | $1425 |
| CPA PEP Core 2, Electives and Capstones | $1325 |
| CPA PEP Exam only (Core and Elective) | $450 |
| CPA Capstone 2 - Day 1 only repeat writers | $425 |
| Updated module materials (challenge exam students only) | $250 |
| Late Module/Exam enrolment | $200 (not taxed) |
| CPA PEP missed workshop | $295 per day missed |
| CPA PEP exam remark | $195 |
| Exam deferral (CPA PEP module-end examination only) | $200 |
| Location change (examination/module) | $50 |
Common Final Examination (CFE) fees
Review more details about CFE enrolment and remarks, reports and consultations.
| CFE (all three days) | $1700 |
| CFE (day one) | $725 |
| CFE (day two and day three) | $1300 |
| CFE Exam results remark (day one) | $275 |
| CFE Exam results remark (day two and three) | $500 |
| CFE Exam results remark (all three days) | $725 |
| Performance Analysis (day one) | $450 |
| Performance Analysis (day two and day three) | $700 |
| Performance Analysis (all three days) | $1100 |
| CFE Exam results remark (day one) and Performance Analysis Review | $675 |
| CFE Exam results remark (day two and three) and Performance Analysis Review | $1150 |
| CFE Exam results remark (all three days) and Performance Analysis Review | $1750 |
Miscellaneous fees
| Bank draft administration | $50 |
| Non-Sufficient Funds (NSF) | $50 |
| Request the review of a complaint | $100 |