All annual membership fees are due on or before March 31st of each year. You will receive an e-mail once your invoice is available on the mycpawebservices.ca portal. A late payment fee of $100 must be paid for any failure to pay required fees by this due date. No refund of any portion of a fee paid to CPA New Brunswick shall be made (in accordance with the Fee Policy). 2020-2021 MEMBERSHIP & OTHER FEES Membership and Other Fees definitions below. Definitions Active Regular Member You are an active regular member if you reside in New Brunswick and the province of New Brunswick is the province that submits your national fees. Active Associate Member You are an active associate member if you reside in New Brunswick but the province of New Brunswick is not the province that submits your national fees. Active Non-Resident Member You are an active non-resident member if you do not reside in New Brunswick. Non-resident members must have paid national and provincial fees in another Canadian province. Active Non-Resident International Member You are a non-resident international member if you do not reside in Canada but pay your provincial and national fees through CPA New Brunswick. Retired Member You are considered a retired member if you were at one time qualified as an active regular member (as per the definitions above) and you are no longer in active employment. Inactive Member Inactive Members shall be those persons who are unable to maintain an Active or Active Associate membership due to temporary personal circumstances, such as medical leave, maternity leave, paternity leave, education leave, and care-giving leave. For information on how to apply for a temporary reduction and/or waiver of annual fees, please consult the sidebar menu or click HERE. Public Practice Public Practice means “those tasks, services, and functions, as may be prescribed, performed by a CPA, and offered to or provided to the public” whether on a full-time or part-time basis, alone or in partnership with others, in respect of any one or more of the following: performing an audit engagement and issuing an auditor’s report; performing any other assurance engagement and issuing an assurance report; a compilation, including a compilation of a financial forecast or projection, prepared while performing an external engagement service and the notice to reader communication is required as set out in the compilation engagement section(s) of the CPA Canada Handbook – Assurance; accounting, insofar as it involves analysis, advice and interpretation in an expert capacity, but excluding record keeping; and ; taxation, insofar as it involves advice and counseling in an expert capacity, but excluding mechanical processing of returns” Other Fees Public Practice Fee The public practice fee is payable by all resident and non-resident members/candidates who practice public accounting in New Brunswick, whether on a full-time or part-time basis. Practising Member means “a Member authorized by the Act, By-Laws, and Policies for a Public Practice or other regulated services and includes the Office of the Auditor General of New Brunswick and Office of the Auditor General of Canada and employees in those Offices”. Practice Leader means “any member with the authority on behalf of a firm to sign or issue an assurance report, audit report or compilation engagement communication or to issue an opinion or to provide advice or interpretation with regard to financial reporting and other regulated services including but not limited to taxation.” CPA Member means “all CPA Members working in public practice in a firm/professional corporation of New Brunswick.” Application for Fees/Waiver Reduction In order to recognize contemporary economic and social conditions, the Board of Directors has established a Fees Waiver/Reduction Policy that applies to the provincial portion of the annual member fees and may apply to National fees. CPA New Brunswick members may apply for waiver/reduction of member fees, but such applications do not guarantee waiver/reduction will be granted. All waiver/reduction approvals are valid for one year only; if CPAs wish to extend the period of waiver/reduction of fees they must re-apply annually. Requests must be evidenced by appropriate supporting documentation. Please click HERE to download the Application for Fees/Waiver Reduction.