Guide · Accounting firms
What a CPA
site may say.
Accountants in Ontario can advertise far more freely than dentists or massage therapists. There is no ban on testimonials and no list of forbidden adjectives. The rules that do exist are specific, though, and several of them are about things accounting websites say all the time: how big the firm is, what "from $99" means, and who may offer an audit.
Published 2026-09-21 · Formory Group
Where the rules come from.
The rule is Rule 217 of the CPA Code of Professional Conduct, which is unchanged in the version of CPA Ontario's Member's Handbook effective July 1, 2026. Rule 401 on practice names and Rule 405 on offices also affect websites, and two statutes protect titles: the Chartered Professional Accountants of Ontario Act, 2017 and the Public Accounting Act, 2004.
Rule 217.1 lets a member or firm advertise and seek new clients by any means, but not in a way they know, or should know, is false or misleading; not with a statement they cannot substantiate; not with unfavourable reflections on other members or the profession; and not in a way that brings the profession into disrepute. The guidance says it also applies to members working in a related business, so a CPA running a bookkeeping or tax practice is covered too.
If an agency writes your copy, you remain responsible. The guidance says members who use public relations or other agents must make sure nothing the agent does contravenes the Code.
What counts as misleading.
The guidance to Rule 217 gives a list, and most of it reads like a checklist for accounting websites. Examples of false or misleading references include:
Implying the practice is larger than it is, for example through plural descriptions. A sole practitioner's site that says "our team of accountants" is the textbook case. Implying someone is a partner when they are not, or that separate firms sharing an office or staff are a partnership. Naming someone in a firm announcement in a way that implies they are licensed as a public accountant when they are not. Obsolete or out-of-date information. Listing services the firm cannot currently provide. Saying the practice is restricted to certain work if it takes on other work. Any statement that may create false or unjustified expectations about the result of an engagement.
Out-of-date information is the one most sites get wrong without noticing: a staff page that still lists someone who left, or a service page for work the firm stopped doing.
Fees on your website.
The guidance treats fee advertising as fine, and sets out what makes it misleading. A published fee is misleading if the service will not be available at that fee for a reasonable length of time; if it depends on the client buying other services and that condition is not disclosed; if an hourly rate or range does not reasonably describe the services included; if it is an unqualified "average" when a given job may well cost much more; or if "from $X" is not representative of what you normally charge.
That last point is the one to check. "Personal tax returns from $99" is acceptable only if $99 is a price a meaningful share of clients actually pay. The honest version usually names what the price includes, such as one T4 and no rental income, and what moves it up.
Superiority and "specialist".
The guidance says it is not appropriate for a member or firm to claim superiority over the competence or integrity of any other member or firm. "Better advice than the big firms" fails.
Specialist claims are allowed but must be substantiated. For an individual, the guidance lists minimum criteria: recognition by peers and clients or a relevant credential, a significant share of time spent in the area over a sustained period, relevant courses or exams where they exist, and continuing professional development in it. Firms have parallel criteria. The guidance also distinguishes expertise, meaning deep knowledge of a subject, from specialisation, meaning sustained concentration of practice. A firm that does a few cross-border returns a year is not a cross-border tax specialist.
Titles, licences and practice names.
Only members of CPA Ontario may use the CPA designation or any term implying it, under section 29 of the CPA Ontario Act. Only people licensed under the Public Accounting Act may use "Public Accountant", "Licensed Public Accountant" or "LPA", or hold themselves out as licensed. The Act sets fines of up to $25,000 for a first offence and $50,000 after that.
Public accounting, under that Act, means audits and review engagements on financial statements that third parties are expected to rely on, and compilations that third parties are expected to rely on unless they carry the prescribed notice. If your practice is not licensed for public accounting, your services page should not offer audits or review engagements.
A public accounting practice may only operate under a name that is not misleading, not self-laudatory, not in poor taste and approved as Council specifies (Rule 401). "And Company" is allowed if it does not mislead about the size of the practice. Rule 405 says a public accounting firm must not imply it has an office where it is only represented by another firm, which matters if your site has a page for each town you serve.
Newsletters, seminars and endorsements.
Rule 217.2 allows solicitation but not in a way that is persistent, coercive or harassing. The guidance says contact must stop when the prospect asks, whether they ask you directly or through CPA Ontario, and that continued contact will be treated as harassment. Tax letters to prospective clients and advertised seminars are expressly permitted.
Rule 217.3 lets you endorse software or other services you use, such as a cloud accounting platform on a "tools we use" page, if you know enough about it to make an informed assessment, act with integrity, and make sure the endorsement does not create a conflict of interest. If you attach the CPA designation to an endorsement, the rule expects you to have done appropriate work to support what you say about the product.
What the website should show.
Every professional listed with their correct designation and role. A services list that matches what you do today, with audit and review work only if you are licensed. Fees with what they include. Location pages only for real offices; for the towns you serve without an office, see our guide on service area pages. Testimonials are not banned for accountants, but anything you publish must be something you can substantiate. Our notes on websites for accountants cover the rest.
This is a plain summary of the CPA Code of Professional Conduct and Ontario statutes as of September 2026, not legal advice. CPA Ontario answers questions about specific wording.
Questions
Before you ask.
Can a sole practitioner's website say "we"?
The guidance says implying a practice is larger than it is, for example through plural descriptions, is misleading. "I" or the firm name is safer than "our team".
Can we advertise tax returns "from $99"?
Yes, if that price is representative of what you normally charge and the page makes clear what it includes.
Does Rule 217 apply to a CPA running a bookkeeping business?
Yes. The guidance applies to members and firms engaged in a related business or practice unless it says otherwise.
Can we list offices in towns where we only meet clients occasionally?
Rule 217 requires every public reference to be accurate, and Rule 405 bars public accounting firms from implying an office where they are only represented by another firm. Describe those towns as areas you serve, not as offices.
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