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OCAQ : Ordre des Comptables Agréés du Québec

The Order
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  • Last update: 2009/09/03
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The Ordre today

The Ordre des comptables agréés du Québec

The Ordre des comptables agréés du Québec is a professional order representing members of an "exclusive profession" as defined by the Professional Code, that is an organization dedicated primarily to the protection of the public. To this end, the Ordre, like the 44 other professional orders in Quebec, must carry out specific functions related to issuing permits to new members, updating the Roll of the Ordre, monitoring the practice of the profession and detecting illegal practice. It must also comply with a set of operating rules imposed by the Professional Code.


Public accounting

The Ordre oversees chartered accountants who, under the Chartered Accountants Act, are qualified to practice public accountancy,, that is expressing an opinion to provide a level of assurance about a financial statement or any part of a financial statement, or about any other information related to the financial statement; this corresponds to an assurance engagement, which comprises the performance of both an audit engagement and a review engagement, as well as the issue of special reports.


In the other provinces

Each province has its own institute of chartered accountants that plays more or less the same role as the Ordre. The Quebec Ordre works closely with the other provincial institutes, especially as concerns reciprocity agreements. In this way, CAs can retain their designation and related privileges when they move from one province to another.

You will find the website addresses of the provincial CA Institutes under Useful links.


The Canadian Institute of Chartered Accountants

The 74,000 chartered accountants and 10,000 students in Canada and Bermuda are also members of the Canadian Institute of Chartered Accountants (CICA). The CICA sets accounting and assurance standards for business and government and conducts research into current business issues. It issues guidance on control and governance and publishes professional literature. Visit www.cica.ca to learn more about the Institute.