Members who successfully complete the distance learning component and attend the residential component of the Public Practice Program must successfully apply for a Public Practice Certificate through their nearest divisional office if they wish to offer public accounting services.

Applications for a Public Practice Certificate must be made within five years of passing the examination for the distance learning component of the Public Practice Program. A Public Practice Program Residential must also be attended within the five-year time frame. Any applications falling outside this time frame will be denied and the member will be required to repeat the distance learning component and the Residential.

To apply for a Public Practice Certificate, you must have passed the Taxation segment of the CPA Program and also have the required practical experience as stated in By-Law 9.3. You must also hold professional indemnity insurance and agree to comply with the Quality Review Program.

If you are of CPA or FCPA status, and you do not earn more than $7500 gross fees per annum from the provision of public accounting services, you do not need to obtain a Public Practice Certificate. However, you must hold professional indemnity insurance.

If you are of CPA or FCPA status, and you earn between $7500 and $25,000 gross fees per annum from the provision of public accounting services, you may apply for a Limited Practice Certificate.

For further information visit the Public Practice section of the website.

Fee applicable for a Public Practice Certificate:

The following prices are valid until 31 December 2008.

^*Includes $50 Liability Limited Scheme fee and GST

To apply for a Public Practice Certificate:

• complete the application form
• return the completed form and payment to your nearest office