Questionnaire Renseignements Confidentiels - Ordre des CPA

1 /20October 2021 QRC

Part 1 Information about the place of business / firm to be inspected��

Place of business

Name Quebec enterprise number (NEQ)

Business address

City Postal code(Quebec)

Mailing address (if different)

Telephone Fax Other telephone no�

- - -

Email

Website

Respondent and partners

Name of the inspection respondent

Names of partners cooperating with the inspector (if different from the respondent)

For use by the Order only


Professional inspection Confidential information questionnaire (CIQ) IMPORTANT

You must upload the duly completed CIQ to Sharepoint 30 days before the scheduled inspection date, in accordance with the instructions you received by email� Be sure to save your form to your workstation before you start completing it, so you don’t lose any data�

For use by the Order only��

Date CIQ received YYYY MM DD

Inspection no� Inspection date

Inspector Employer no�

5, Place Ville Marie, bureau 800, Montréal (Québec) H3B 2G2T. 514 288-3256 1 800 363-4688 Téléc. 514 843-8375www.cpaquebec.ca

http://www.cpaquebec.ca

http://www.registreentreprises.gouv.qc.ca/en/a_propos/neq/


Other places of businessDoes your firm have more than one place of business in Quebec? �� o Yes o No

If so, please fill in the following table� If not, continue to Part 2�

Total number of engagements

Places of business Audit Review Compilation Advisory services

Evaluation and forensic accounting

Taxation (other than tax return)

Firm name 1 :

City

Firm name 2 :

City

Firm name 3 :

City

Do any partners provide services at more than one place of business? �� o Yes o No

If so, please fill in the following table:

• If you need more space, please attach a list�

First name and last name Firm name City Nature of operations*

Partner 1

Partner 2

Partner 3

Partner 4



Part 1 Information about the place of business / firm to be inspected (continued)��

* Nature of operations: Assurance, compilation, taxation, professional standards, quality control, investigative and forensic accounting, business or other valuation, financial planning, information technology certification, insolvency/corporate restructuring, advisory services, electonic data processing, bookeeping (including GST/QST, payroll) and other�


Part 2 Risk management��

Does your place of business have assurance engagement clients (audit, review or other assurance engagements)? �� o Yes o No

If so, please answer the following questions� If not, continue to Part 3�

a. Is the place of business facing, or has it faced, any lawsuits over the professional services it provides any since the last inspection? �� o Yes o No

If so, please specify the nature of the lawsuits�

Human resources

b. Does the firm have a contingency plan for illness or the unexpected loss of staff? �� o Yes o No

c. Have any key employees left in the last 12 months? �� o Yes o No

Software and tools

d. Do you use specialized software in your professional activities? �� o Yes o No

If so, please provide the following information:

Software names:

Checklist/program names:

Categories/types of files or engagements for which the software and programs are used:

e. Are your software programs, questionnaires and checklists updated to reflect the latest changes to the standards? �� o Yes o No

f. Have you made any significant changes to your methodology for assurance engagements? �� o Yes o No If so, please describe these changes and provide their implementation dates�

Quality review and cyclical inspection

g. Are file quality reviews performed by internal or external resources? o Internal o External o Not applicable

Please provide the quality control reviewer’s name and designation, if applicable�

h. Does your place of business have access to a centralized professional practice service (i�e� partners or staff specifically assigned to managing risk, providing technical support and monitoring the firm’s quality control policies and procedures)? �� o Yes o No

i� Please provide the date of your last cyclical inspection and the name of the person who performed it�

MM DDYYYY Name:

As mentioned in the guidelines for inspected practitioners, you should provide a copy of the cyclical inspection report on completed engagements including their detailed results�


https://cpaquebec.ca/-/media/docs/membres-cpa/obligations-cpa/inspection-professionnelle/directives-intention-des-praticiens-inspectes_en.pdf


Part 3 Document management��

1. All audit, review and compilation engagements completed since the last inspection must be available during the inspection� Please indicate below the format (paper, electronic or both) of the file available for inspection:

For each format type, select a dropdown menu item to indicate if the files are onsite or offsite�

PeriodAudit Review Compilation

Paper Electronic Paper Electronic Paper Electronic

Current year

Prior year 1

Prior year 2

Prior year 3

Comments:

2. Do you have a backup copy of your computerized data? �� o Yes o No

If so, please indicate where it is stored:

If you do not have a backup copy of your computerized data or if you do not consider the storage site secure, which measures will be undertaken to remedy the situation?

3. In the 12 months prior to the inspection:

Audit Review

Yes No Yes No

a) Were you the victim of a data breach?

b) Did you lose any data (fire, water, backup or archiving problems)?

Please describe the breach or loss, remedial actions and files concerned:



Part 4 Human resources��

Table 1 - CPAs working full time or part time in your place of business on the scheduled inspection date (including sole practitioners)

• If your place of business has more than four CPAs, refer to the conciliation appendix in Sharepoint�

First name Last name Member no.

Role Select a dropdown menu item

New partner since the last inspection?

Auditor permit Main services offered*

o Yeso No

o Auditoro Auditor limited to

review engagementso Not an auditor

o Yeso No



o Yeso No



o Yeso No



Table 2 - CPAs who have worked at your place of business in the 12 months prior to the inspection on a per diem or contractual basis (if any).

First name Last name Member no. Auditor permit Main focus of operations*

Number of days worked

o Auditoro Auditor limited to review engagementso Not an auditor







* Nature of services: Audit, review, compilation, quality control, management accounting, taxation, business valuation, investigative and forensic accounting, financial planning, other


Table 3 - Number of CPAs at your place of business on the scheduled inspection date (a partner must not be entered in more than one box.)

Composition of the place of business – CPA members Total

Partners* with audit, review or assurance engagements, with or without compilation, or other engagements

Partners* with review engagements, with or without compilation, or other engagements (without audit)

Partners* with compilation or other engagements (without audit or review)

Partners* who mainly provide tax services (without audit, review or compilation)

Partners* who mainly provide advisory services – Management accounting (without audit, review or compilation)

Partners* who mainly provide business or other valuation, investigative and forensic accounting, or financial planning (without audit, review or compilation)

Partners* who provide services other than those mentioned above (e�g� quality control)

Partner subtotal

CPA employees

Total CPAs

Composition of the place of business – Candidates for the practice of the profession (CPP))

Path leading to a public accountancy permit

Path leading to a public accountancy permit limited to review engagements

Other than public accountancy

CPPs who have completed the period of practical experience – Awaiting the CPA designation

CPPs who have not completed the period of practical experience

Total CPPs

Table 4 - Number of CPAs in Table 3 who hold other professional designations

Other professional designations Associate Employee Contractual

CBV (Chartered Business Valuator)

CFF (Certified in Financial Forensics)

CIRP (Chartered lnsolvency and Restructuring Professional)

CIA (Certified Internal Auditor)

CISA (Certified Information Systems Auditor)

Other designations

Total




Part 4 Human resources (continued)��

* Partner, associate partner or other CPA signatory


Part 5 Place of business offering or wishing to offer a pre-approved practical experience program in public accountancy��

1. Are you accredited as a place of business offering a pre-approved practical experience program in public accountancy by the Quebec CPA Order? �� o Yes o No

If so, please specify the type of program�

o Public accountancy permit

o Public accountancy permit limited to review engagements

2. Do you wish to maintain or obtain your accreditation as a place of business offering a pre-approved practical experience program in public accountancy from the Quebec CPA Order? Ensure the Firm can assign the engagements required to meet the requirements the mandates needed.* �� o Yes o No

If so, please specify the program type and fill out the Information questionnaire for places of business offering or wishing to offer a pre-approved practical experience program in public accountancy (QPEP)�

o Public accountancy permit

o Public accountancy permit limited to review engagements

• If not, please indicate why you do not wish to offer a pre-approved practical experience program in public accountancy�

o Insufficient number of hours in assurance

o Other (specify):

Part 6 Regulation respecting trust accounting by chartered professional accountants and the indemnity fund of the Ordre des comptables professionnels agréés du Québec (Regulation).��

The firm or one of its partners is subject to the Regulation if they administer cash, a property or a group of properties belonging to a client or a third party, or they hold property entrusted to them by a client or third party (in accordance with the definition in section 1 of the Regulation):

Taking into account the definition above and the application examples below, is your firm or a partner of your firm subject to the Regulation? �� o Yes o No

Application examples:u Preparing payroll or GST and QST reports for clients when a partner of your firm has administration rights over

bank accountsu Acting as a liquidator of a succession, mandatary in an incapacity mandate or proxy

u Administration of a not-for-profit organization, if you perform management-related duties�

Application examples:u Receiving sums of money on behalf of clients (income tax refunds, grants or other amounts)u Acting as a receiver or trusteeu Holding cash or securities on the sale of assets or shares for clients, in a trust account or not�

If you answered yes to the previous question, please fill out the questionnaire for members subject to the Regulation respecting trust accounting by chartered professional accountants and the indemnity fund of the Ordre des comptables professionnels agréés du Québec�




* The place of business must allow the candidate for the practice of the profession to accumulate at least 1,250 hours in audits and reviews of general purpose financial statements, including 625 hours devoted to audit engagements per 24-month period. In addition, it is required to provide assurance engagements to different types of clients working in various sectors. To obtain the public accountancy permit limited to review engagements, the candidate is not required to devote 625 hours audit engagements�

https://cpaquebec.ca/-/media/docs/membres-cpa/obligations-cpa/inspection-professionnelle/questionnaire-renseignements-etablissements-programme-stage-cp_en.pdf

https://cpaquebec.ca/-/media/docs/membres-cpa/obligations-cpa/inspection-professionnelle/questionnaire-renseignements-etablissements-programme-stage-cp_en.pdf

https://cpaquebec.ca/-/media/docs/membres-cpa/obligations-cpa/inspection-professionnelle/questionnaire-renseignements-fideicommis_en.pdf

https://cpaquebec.ca/-/media/docs/membres-cpa/obligations-cpa/inspection-professionnelle/questionnaire-renseignements-fideicommis_en.pdf


Part 7 Clientele��

As mentioned in the guidelines for inspected practitioners (Guidelines), you must provide a list of clients by partner and by nature of engagement, as well as client profile information as presented in Appendix 1 of the Guidelines�

1. Audit – Nature of the engagements and type of clientele in the 12 months prior to the inspection (by place of business) In the table below, please indicate the number of clients or of reports issued, according to the information in your database� Specify your choice: o Number of clients o Number of reports issued

• If your firm has more than four partners, please complete the long form – Audit�

Number of clients / reports issued

AUDIT

Partner name 1: Partner name 2: Partner name 3: Partner name 4:Total per place of business

Manufacturing, wholesale and retail

Service companies, professional services, transportation and warehousing

Construction (contractors and subcontractors)

Childcare centres (CPE) / subsidized daycares

Public administration (municipalities, educational institutions, school boards)

Pension plans

Cooperatives

Not-for-profit organizations

Trust accounts

Mining, oil and gas extraction

Financial services and insurance

Health and social services

Agriculture, forestry, fishing and hunting

Real estate

Technology

Media and communications

Management/investments/ trusts

Other sectors

Total number of clients / reports issued

Total hours for all engagements (including employee hours)

h h h h h

https://cpaquebec.ca/-/media/docs/membres-cpa/obligations-cpa/inspection-professionnelle/qrc-clients-audit_en.pdf

https://cpaquebec.ca/-/media/docs/membres-cpa/obligations-cpa/inspection-professionnelle/directives-intention-des-praticiens-inspectes_en.pdf


2. Review – Nature of the engagements and type of clientele in the 12 months prior to the inspection (by place of business)

In the table below, please indicate the number of clients or of reports issued, according to the information in your database� Specify your choice: o Number of clients o Number of reports issued

• If your firm has more than four partners, please complete the long form – Review�

Number of clients / reports issued

REVIEW

Partner name 1: Partner name 2: Partner name 3: Partner name 4:Total per place of business

Manufacturing, wholesale and retail

Service companies, professional services, transportation and warehousing

Construction (contractors and subcontractors)

Childcare centres (CPE) / subsidized daycares

Public administration (municipalities, educational institutions, school boards)

Pension plans

Cooperatives

Not-for-profit organizations

Trust accounts

Mining, oil and gas extraction

Financial services and insurance

Health and social services

Agriculture, forestry, fishing and hunting

Real estate

Technology

Media and communications

Management/investments/ trusts

Other sectors

Total number of clients / reports issued

Total hours for all engagements (including employee hours)

h h h h h

Part 7 Clientele (continued)��

https://cpaquebec.ca/-/media/docs/membres-cpa/obligations-cpa/inspection-professionnelle/qrc-clients-examen_en.pdf


3. Compilation – Nature of the engagements and type of clientele in the 12 months prior to the inspection (per place of business)

PARTNER NAMES

Number of clients / communications issuedHours per partner

and total hours(including employee hours)Compilations

(9200)

Compilation engagements(CSRS 4200)

Financial forecasts or projections

(AUG-16)

h

h

h

h

h

h

h

h

h

h

Total per place of business h

IMPORTANT – Please complete appendices A to G if your place of business has issued other reports, offers business or other valuation, investigative and forensic accounting, financial planning, advisory or tax services and if audit reports have been issued for reporting issuers.

Part 8 Attestation��

I hereby declare that the information provided in this questionnaire is true. I authorize the Order to use it to administer my file, and I understand that any false information or obstruction of a person responsible for professional inspection could result in my file being sent to the syndic.


First name Last name

YYYY MM DD Signature (mandatory) Date

Please upload this entire form, duly completed and signed, with your attestation and client list, to Sharepoint, in accordance with the instructions you received by email�

Information 514 288-3256 [2565] 1 800 363-4688 inspection@cpaquebec�ca

Part 7 Clientele (continued)��


Appendix A Other reports Nature of the work performed and type of clientele��

You must include clients for which reports were issued in the 12 months prior to the inspection�

Type de rapport émis Number of clients

CAS 800, Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks*

CAS 805, Special Considerations – Audits of Single Financial Statements and Specified Elements, Accounts or Items of a Financial Statement*

CAS 810, Engagements to Report on Summary Financial Statements*

CSRS 4460 Reports on Supplementary Matters Arising from an Audit or a Review Engagement

CSAE 3000 Attestation Engagements Other than Audits or Reviews of Historical Financial Information

CSAE 3001 Direct Engagements

CSAE 3530, Attestation Engagements to Report on Compliance or under previous standards

Special reports — audit reports on compliance with contractual arrangements, statutes and regulatory requirements (Section 5815) Reviews of compliance with contractual arrangements and regulatory requirements (Section 8600)

CSAE 3531, Direct Engagements to Report on Complianceor under previous standards

Special reports — audit reports on compliance with contractual arrangements, statutes and regulations (Section 5815) Reviews of compliance with agreements and regulatory requirements (Section 8600)

Reviews of financial information other than financial statements (CSRE 2400)

Reporting on controls at a service organization (CSAE 3416)

Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statementsor under new standards

CSRS 4400, Agreed-upon procedures engagements

Others (specify):

Total hours for all reports

* If you also have an engagement to audit historical financial information, only enter the client in the audit table in Part 7�


Appendix B Business or other valuation Nature of the work performed and type of clientele

��

You must include clients for which reports were issued in the 24 months prior to the inspection (for a recurring client, only note it once)�

Number of clients

Type of report issued

Partner name 1: Partner name 2: Partner name 3: Partner name 4:

Total per place of businessOverseen by the CICBV

o Yes o No o N/AOverseen by the CICBV o Yes o No o N/A

Overseen by the CICBV o Yes o No o N/A

Overseen by the CICBV o Yes o No o N/A

Comprehensive valuation reports

Estimate valuation reports

Calculation valuation reports

Advisory reports

Expert reports

Limited critique reports

Others (specify):

Total hours for all reports h h h h h


Associé 5 ajouté, ok ?

Appendix C Investigative and forensic accounting Nature of the work performed and type of clientele

��

You must include reports issued in the 24 months prior to the inspection�

Number of clients

Field of activity

Partner name 1: Partner name 2: Partner name 3: Partner name 4: Partner name 5:

Financial loss quantification engagementDisputes between shareholders or partners, breakdowns of business relationships, expropriations, personal injury claims, damages resulting from employment-related disputes, negligence, liability, tort and mischief, insurance claims, securities, matrimonial disputes, succession, etc�)

Role*

Number of files

Role*

Number of files

Role*

Number of files

Role*

Number of files

Role*

Number of files

Financial investigation engagements(Fraud or theft, forgery, money laundering, bribery, compliance, theft of intellectual property, other illegal acts, etc�)

Role

Number of files

Role

Number of files

Role

Number of files

Role

Number of files

Role

Number of files

Professional practice(Professional negligence relating to assurance, accounting and other engagements, ethics, etc�)

Role

Number of files

Role

Number of files

Role

Number of files

Role

Number of files

Role

Number of files

Others (specify):- Consultations- Drafting of opinions- Others

Role

Number of files

Role

Number of files

Role

Number of files

Role

Number of files

Role

Number of files

Total hours h h h h h

* ROLE: A = Advisor M = Mediator/arbitrator E = Expert witness S = To be specified


Appendix D Financial planning Nature of the work performed and type of clientele

��

Please complete this appendix only for CPAs authorized by the Order to use the financial planner designation.

You must include reports issued in the 24 months prior to the inspection date�

A self-assessment questionnaire on financial planner professional competence is available on request for every partner with the financial planner designation�

Number of clients

Field of activity

Partner name 1: Partner name 2: Partner name 3: Partner name 4: Partner name 5:

Finance

Taxation

Legal aspects

Retirement

Succession

Investment

Others (specify):

Total hours h h h h h


Appendix E Reporting issuers��

• Use more than one page if needed�

Note: An Order representative may ask you for documentation of specific measures with respect to your firm’s independence for each inspected reporting issuer�

Firm name

Partner in charge Number of years in charge

Second partner in charge Number of years in charge

Nature of the company's activities

Registered with which securities commission?

Firm name





Firm name





Firm name





Firm name






Appendix F Advisory services (management) Nature of the work performed and type of clientele

��

You must include engagements performed for all places of business in the 12 months prior to the inspection�

• If your firm performs advisory service engagements, please also complete the Quality control questionnaire – Advisory services�

Number of clients

Strategic planning, organizational diagnosis and performance measurement

Strategic planning

Business plans and financial modelling

Budgeting

Investment projects

Organizational diagnosis

Business processes analysis and reengineering

Operations management and business recovery

Performance measurement

Performance indicators (monitoring chart)

Benchmarking

Costing

Business risk management

Governance – Compliance with laws and regulations

Mergers and acquisitions

Information technology (analysis, design and implementation of information systems)

Other advisory services

a) Outsourcing (e�g� controller)

b) Personalized coaching for employees (e�g� training)

c) Other (specify):

Total hours h

https://cpaquebec.ca/-/media/docs/membres-cpa/obligations-cpa/inspection-professionnelle/questionnaire-controle-qualite-services-conseils_en.pdf


Appendix G Tax services Nature of the work performed, type of clientele and self-assessment questionnaire

��

You must include engagements performed for the entire place of business in the 12 months prior to the inspection�

NATURE OF THE WORK PERFORMED AND TYPE OF CLIENTELE

Filing of tax returns and slips Yes No

T1 and TP-1 (individuals)

T2 and CO-17 (businesses)

T3 and TP-646 (trusts)

T5013 and TP-600 (partnerships)

T3010 and TP-985�22 (charitable organizations)

Preparation of T4 and relevé 1 slips

Preparation of T5 and relevé 3 slips

Other (specify):

Tax services Yes No

Tax opinions (with report issued to client)

Corporate, individual and succession tax planning

Research and development

Sales tax

US taxation

International taxation

Transfer pricing

Services to worldwide employers

Other (specify):

Approximate total hours h


SELF-ASSESSMENT QUESTIONNAIRE Yes No N/A Comments, observations or measures to be taken by the firm

Tax services

1) Tax transaction risk management

A - Engagement acceptance procedures

I� Has the firm established any guidelines for new tax engagement acceptance or planning?

II� Has the firm come to an agreement with the client on the nature of the tax services and the form and content of deliverables?

B - Review and quality control procedures

I� Has the firm established any procedures for the review of the following by another internal or external tax specialist (prior to release)?

• Tax returns

• Tax advice and planning

• Tax opinions

II� Are tax returns, tax opinions, related information and other tax work reviewed with clients before they are filed?

III� Are communications with clients documented in the files?

2) Tools and continuing education for staff assigned to tax engagements

A - Adapted tools and methods

I� Does the firm maintain a paper or electronic copy of tax returns, tax opinions and other memos, and supporting documentation?

II� Is an information questionnaire or checklist used?

III� Are the tools and references up to date?

B - Staff training

I� Does the firm subscribe to a service that provides updates on the latest tax developments, or does it obtain this information another way?

II� Is continuing education planned and available in the following forms?

i� Tax conferences?

ii� Technical readings?

iii� Tax courses?

III� Do tax department members get together on a regular basis?

3) Is the firm facing taxation-related lawsuits?

Appendix G Tax services (continued) Nature of the work performed, type of clientele and self-assessment questionnaire��


SELF-ASSESSMENT QUESTIONNAIRE (CONTINUED) Yes No N/A Comments, observations or measures to be taken by the firm

4) Has the firm established appropriate measures to manage the following tax transaction risks?

Tax transactions Potential errors or consequences

Non-arm’s length disposition of sharesto a corporation (section 84�1) Capital gain instead of deemed dividend

Transfer of property to a corporation(section 85 and subsection 97(2)) Late filed returns / consideration received

Redemption of shares or dividend payments to a corporation

Inappropriate allocation between dividendincome and capital gain, error in the computation of safe income

Shareholder loan (section 15)Shareholder loan on two consecutivebalance sheets; loan incorrectlyconsidered exempt

Client payment of bonuses Non-compliance with payment terms:before the 180th day after year end

Capital gains deduction (CGD) Shares that are not qualified small business corporation shares

Filing of tax returns, forms, letters or elections Late-filing penalties

GST/QST impact on land transfertransactions

Unidentified or unpaid taxes; unclaimedexemptions

Capital dividend election Capital dividend exceeds CDA balance –Part III taxes

Small business deduction

Claim that does not take the rules lowering the SBD limit into account (number of hours, passive income, specified corporate income), lack of information or poor understanding of the group of associated corporations

Dividend payment to a family member Income splitting subject to the tax on split income rules (highest rate)

Discretionary family trust 21-year deemed realization rule, aggressive multiplication of the CGD

Dividends received from related corporations

Rules on ERDTOH and NERTOH accounts – Part IV tax

Liquidation of a subsidiary

Addition of the various tax data, half-rate rule, loss carryover, treatment of the disposition of shares and of the winding-up dividend



Amalgamation of the corporation with another entity

Deemed year-end immediately before the amalgamation

Distribution of taxable income across provinces

Identification of permanent establishments, claim for a provincial tax rebate or credit, distribution of income and salaries by province, provincial taxes payable

Transactions with non-residents or holding of foreign property

Non-compliance with requirements related to withholding tax or filing returns or forms: T106, T1134 or T1135, T1142, NR4, NR6, etc�

Notice of objection Deadline, content and evidence of filing

5) What is your risk assessment for the firm’s tax work? o High o Medium o Low


Documents

Questionnaire Renseignements Confidentiels - Ordre des CPA