Governing Documents

The governing documents of CPA Alberta outline and provide the framework for the authority of the organization, and the rights and responsibilities of all CPAs.

CPA Act flow chart

The Act is passed by the Legislative Assembly and provides the framework for how the profession operates in Alberta. The Regulation forms part of the governing documents and gives more detail on how CPA Alberta fulfills its duties under the Act. It must be approved by the Board, members and the Lieutenant Governor in Council. The Bylaws support the application of the Act and Regulation. The Rules of Professional Conduct set out ethical standards to which members must comply. Both the Bylaws and Rules must be approved by the Board and the membership.

Note: On May 2, 2022, the Government of Alberta introduced new legislation to combine 22 professional regulatory organizations, including CPA Alberta, under one act with both generic and profession-specific regulations. This new legislation is not expected to have a significant impact on individual CPA Alberta registrants nor the organization itself.

The Directives and Resolutions which provide more detailed rules for the profession and CPA Alberta are set by the Board. For a copy of the CPA Alberta Directives, please email

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