CPA Ontario: Your Rights

Matters Lawyers Handle in This Sector

• Errors in tax filings, financial statements or advice
• Missed filing deadlines and resulting penalties
• Conflicts of interest and independence concerns
• Fee disputes and engagement scope disagreements
• Failure to release records or working papers

Your Rights

• To your records and a clear engagement letter and account
• To complain to the regulator at no cost
• To pursue a negligence claim for financial loss within the limitation period

How to Escalate a Matter

1. 1Raise it with the accountant or firm in writing

   Request the engagement letter, working papers and an itemized account.

2. 2CPA Ontario complaints process

   Conduct and competence complaints; outcomes range from guidance to disciplinary sanctions.

3. 3Civil negligence claim

   For financial loss such as penalties or tax consequences, generally requiring expert evidence.

Escalation routes and their requirements change. Confirm the current process before relying on it.

Frequently Asked Questions

My accountant's error caused CRA penalties — who pays?

Relief may be available from the CRA where there is a reasonable explanation, and separately you may have a negligence claim against the accountant. Pursue both, and check the engagement letter for any liability limitation.

Does the engagement letter limit my recourse?

It can — scope limitations and liability caps are common and are generally enforceable between commercial parties. Read it before engaging, and again before claiming.

This page is educational information about the regulatory framework and your options in this sector. It is not legal advice, contains no complaints, ratings, reviews or rankings, and makes no statement about the conduct of any organization. LegalCounselNearMe is not a law firm and is not affiliated with CPA Ontario.