Registration is required for any Canadian CPA outside of Alberta who wishes to provide services within Alberta, or to Alberta clients.
There are various factors considered in determining whether a client is an Alberta client. When considering each specific engagement, factors considered include but are not limited to:
- Incorporation
- Company operations
- Place of business
- Clients served
- Mind and management
- Location of records
- Performance of work
- Place of issuance of any report
CPA Alberta must consider each specific situation to accurately conclude whether it is an Alberta client and what type of registration (if applicable) is required.
In all situations, at minimum, each CPA performing an engagement in Alberta or for an Alberta client will be required to register as a member with CPA Alberta. Information regarding registering as a CPA Alberta Member can be found online at the following link:
Membership by Provincial Affiliation
In addition to a CPA Alberta membership, there may be additional registration requirements. These requirements are dependent on several factors and are outlined in the sections below.
Firms not registered with CPA Alberta offering services in Alberta
For out of province practitioners who are seeking to maintain an Alberta office (virtual or otherwise), advertise services in Alberta or provide assurance (i.e. audit, review or other assurance) services to Alberta clients.
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Firms not registered with CPA Alberta providing non-assurance services without an office location
For out of province practitioners who are seeking to provide non-assurance services to an Alberta client without maintaining an office location in Alberta or advertising services in Alberta.
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Becoming an Engagement Responsibility Leader for an Alberta Registered Firm
For out of province partners or engagement responsibility leaders that are issuing engagements within Alberta on behalf of a CPA Alberta registered professional accounting firm (e.g. Toronto partner issuing a report out of the Edmonton office).
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