Ethics and conduct

Throughout their path to the CPA designation, candidates for the practice of the profession must develop technical and enabling competencies, including professionalism and ethical behaviour, required to become a CPA. These competencies are integrated in the CPA Professional Education Program (PEP).

Code of ethics and independence rules

Under section 87 of the Professional Code, members of the CPA Order are required to comply with a code of ethics which governs their general and special duties towards the public, their clients and their profession, particularly the duty to discharge their professional obligations with integrity.

It should be noted that section 36.4 of the Code of ethics of chartered professional accountants refers to the rule on independence (Rule 204) included in the Canadian Harmonized Rules of Professional Conduct, which applies to all CPAs. Visit the Order’s website to learn more.

Ethical behaviour

CPAs must adhere to the rules of professional conduct governing the practice of the accounting profession through exemplary ethical behaviour that contributes to maintaining and enhancing the profession’s reputation. They must also demonstrate honesty and integrity, perform their work with competence and due care, as well as maintain their objectivity, independence in mental attitude and professional skepticism.

Case studies

The case studies in this section require candidates to apply the CPA Code of ethics while coping with ambiguity, conflicts of interest and the need to protect the public interest.

Title   Date
Éthique et pratique professionnelle (French Only) 2015-05
Fiche d’application de la grille d’analyse (French Only) 2015-05
L’expert-comptable et l’éthique dans le cadre de sa profession (French Only) 2015-05
La décision éthique et la fiche d’application de la grille d’analyse (French Only)2015-05
Règles de conduite professionnelle (French Only) 2015-05
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