Look below for various resources pertaining to Accounting, such as information regarding the CPA designation and the Big Four profiles.


Deloitte, one of Canada’s leading professional services firms, provides audit, tax, consulting, and financial advisory services. Deloitte LLP, an Ontario limited liability partnership, is the Canadian member firm of Deloitte Touche Tohmatsu Limited.

“Deloitte” is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, tax, and related services to select clients. These firms are members of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”).


KPMG provides Audit, Tax, and Advisory services. We work closely with our clients, helping them to mitigate risks and grasp opportunities.

KPMG operates in 33 locations across Canada. The firm’s more than 700 partners and more than 5,600 employees provide crucial services to many of the top business, not for profit and government organizations in Canada. We work closely with our clients, helping them to manage risks and take advantage of opportunities.


In Canada, PwC has more than 6,500 partners and staff in locations from St. John’s, Newfoundland to Vancouver, British Columbia.

With more than 100 years of excellence in Canada, we provide industry focused assurance, advisory and tax services for public, private and government clients in four areas:

  1. Corporate accountability
  2. Risk management
  3. Structuring and mergers and acquisitions
  4. Performance and process improvement

As part of a larger network of over 180,000 people in 158 countries, we work to provide clients with the best of our collective thinking, experience and solutions to build public trust and enhance value for our clients and their stakeholders.


At EY, we are committed to building a better working world — with increased trust and confidence in business, sustainable growth, development of talent in all its forms, and greater collaboration.

We want to build a better working world through our own actions and by engaging with like-minded organizations and individuals. This is our purpose — and why we exist as an organization.

Running through our organization is a strong sense of obligation to serve a number of different stakeholders who count on us to deliver quality and excellence in everything we do.

We want to use our global reach and scale to convene the conversation about the challenges facing economies and the capital markets. When business works better, the world works better.

Transition for CPA Accredited Program

CPA Ontario Council has approved the following:

That, if otherwise eligible, students who complete the legacy CA program during transition by completing a CPA-Accredited program remain eligible for dual CPA, CA designation; and

That, if otherwise eligible, students completing the legacy CA program during transition by completing a CPA-Accredited program be deemed to have met the minimum grade requirements if they achieve:

– a minimum overall GPA of 70% (‘B-‘) in the courses that comprise the CPA-Accredited stream/program;
– a minimum of a passing grade in each course commenced before May 1, 2014; and
– a passing grade or a minimum of grade of 60%, whichever is higher, in each course commenced after April 30, 2014.

NOTE:  The 60% minimum grade requirement in each course will never apply to students completing the legacy CA program (i.e. CKE, SOA and UFE) as they must complete the legacy CA 51 credit-hour requirement before April 30, 2014 to write the May CKE.  Further, those completing the legacy CA 51 credit-hour requirement in order to challenge the first four CPA PEP module exams during the five-year grandparenting transition remain under the legacy CA minimum requirements of an overall ‘B-‘ GPA and a minimum of a passing grade in each course.


© 2018 Association of Accountancy