Opening/Spin-off/Merger
Chartered accountants who wish to offer services to the public that meet the definition of the practice of the chartered accountancy profession as set out in Section 1 of the Code of Ethics of Chartered Accountants must notify the Ordre in writing before opening any new place of business.
Chartered accountants can practice for their own account or within a proprietorship, a general partnership, an undeclared partnership, a limited liability partnership (LLP) or a joint-stock company (JSC).
Chartered accountants who wish to practice their profession within an LLP or JSC should refer to the Practice within a partnership or joint-stock company section of the website.
Chartered accountants who wish to practice their profession within a general partnership or a undeclared partnership of which not all partners are members or the Ordre should also refer to the Practice within a partnership or a joint-stock company section of the website.
Returning to the practice of the profession
Chartered accountants who return to practice, whether in a firm, for their own account or within a partnership or a joint-stock company of chartered accountants, after an absence of more than five years are subject to the Regulation respecting refresher training periods and courses of the Ordre des comptables agréés du Québec. Please refer to the Checklist – returning to the practice of the profession to find out which steps are required in your situation.
What you should know about choosing a name
The partnership or company name must be in French and comply with Section 76 of the Code of Ethics of Chartered Accountants, which prohibits members from carrying on their profession within a partnership or a joint-stock company under a firm name or any other designation which is misleading, derogatory to the honour or dignity of the profession or is a numbered name.
In addition, under the Administrative procedures respecting the practice of public accountancy by chartered accountants and the use of the auditor designation adopted by the Ordre, the CA auditor designation should not be used in a firm’s name; it may only be used by a natural person who is a member of the Ordre.
The legal form must be part of the registered name and appear on the partnership or joint-stock company’s letterhead, business cards, and advertising.
You are invited to contact the Professional Practice staff for guidance in choosing a name at pratiqueprofessionnelle@ocaq.qc.ca.
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