Changing categories
Practitioners seeking to change their licence category can request a
change by completing Form 3B: Request to Amend Category of Public
Practice Licence, which can be found on the CPABC website at bccpa.ca
under Members/Public Practice/Find a Form.
It is important to note that practitioners will not lose their right to
change back to a category in which they were previously authorized to
practice unless it has been over five years since those services were provided and competence in that area has not been maintained (maintaining competence would include undertaking appropriate professional
development).
The categories of licensing
reflect the diversity of CPA
membership and the services
CPAs offer to the public
Rationale for different categories of public
practice licence
The implementation of licence categories was one of the recommendations made by a national working group tasked with giving in-depth
consideration to best practices in the regulation of public accounting.
The new model reflects the reality that our members have different
types of business models, with many working outside the assurance
field. These categories also reflect the marketplace, as not all clients
need assurance services—many are looking for professional accountants to provide other services entirely. We need to ensure that we are able
to license members who have experience appropriate for non-assurance
practices.
The licence categories also link with the various practical experience
options for CPA candidates. Those students wishing to pursue an
assurance licence need to get their practical experience in a preapproved program with an office that offers assurance services. Students
who intend to practice in a compilation area can obtain their experience in a public practice firm—either through a pre-approved program
or through the experience verification route.
Ultimately, these categories of public practice licensing reflect the diversity of CPA membership and the services CPAs offer to the public.
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From L-R: Emily Joy, Cathy Law, Hayley Wong, Michael Murazzo.
38 CPABC in Focus • Nov/Dec 2015