Practice Inspections

CPA competence is monitored by a rigorous practice inspection program which is harmonized nationally.

In accordance with CPA New Brunswick’s By-Law 18.01: “Every Public Practice Permit holder shall be subject to practice inspections, conducted by the Practice Inspection Committee in accordance with Policies adopted by the Board which will conform, to the greatest extent possible, with any national standards for practice inspection adopted by CPA Canada”.

The objective of practice inspection is the protection of the public by assessing the compliance with professional standards of members/public practices that perform assurance, compilation and other specified engagements, and by taking appropriate follow-up or remedial action in instances of non-compliance.

The public is further protected by practice inspections providing an educational experience to members/public practices.

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