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Rule 204 sets out the profession’s standards and the requirements Chartered Professional Accountants (CPAs) must uphold to maintain their independence in any audit and assurance engagement.
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As of November 2013, mark-up versions are available (see the final section on this page) to assist readers in identifying the amendments to Rule 204. The mark-up versions show the most recently approved changes as compared to the preceding harmonized version.
The extent to which Rule 204 is adopted by individual provincial bodies and CPA Bermuda is determined by those bodies.
While principles of Rule 204 have generally been adopted across Canada and Bermuda, there may be some specific differences in some jurisdictions. Please refer to the Code or Rules of Professional Conduct as adopted by each provincial body.
In Quebec, section 36.4 of the Code of Ethics of Chartered Professional Accountants refers to the independence standards provided for in Rule 204 of the CPA Code of Professional Conduct (Rule 204 on independence). This dynamic reference means that Rule 204 on independence, a rule of professional conduct, is an integral part of Quebec’s Code of Ethics of Chartered Professional Accountants, and applies to all members of the Order once adopted by CPA Canada’s Public Trust Committee (PTC).
Entering CPA Canada’s Awards of Excellence in Corporate Reporting is simple. Submit your 2016 corporate reporting materials online.
September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.
May 30, 2017
Like legendary accountant George Edwards before her, Lt.-Col Eleanor Haevens carries on the tradition of CPAs who have had a profound impact by serving with or alongside the Canadian military.