In accordance with CPA New Brunswick By-law 3.01, payment of annual fees which includes all classification of membership, PC licenses, firm registrations and public practice permit, shall be due on or before March 31st of the same year. An email will be sent once the annual invoice is available on the Member Portal.
A late payment fee of $125 must be paid for any failure to pay required fees by this due date.
No refund of any portion of a fee paid to CPA New Brunswick shall be made (in accordance with the Fee Policy).
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2024-2025 Membership Dues and Other Fees
CPA Canada's annual membership dues are $400.00.
Definitions
Active Regular Member
You are an active regular member if you reside in New Brunswick and the province of New Brunswick is the province that submits your national fees.
Active Non-Resident Member
You are an active non-resident member if you do not reside in New Brunswick. Non-resident members must have paid national and provincial fees in another Canadian province.
Active Non-Resident International Member
You are a non-resident international member if you do not reside in Canada but pay your provincial and national fees through CPA New Brunswick.
Retired Member
You are considered a retired member if you were at one time qualified as an active regular member (as per the definitions above) and you are no longer in active employment.
Inactive Member
Inactive Members shall be those persons who are unable to maintain an Active or Active Associate membership due to temporary personal circumstances, such as medical leave, maternity leave, paternity leave, education leave, and care-giving leave.
Public Practice
Public Practice means “those tasks, services, and functions, as may be prescribed, performed by a CPA, and offered to or provided to the public” whether on a full-time or part-time basis, alone or in partnership with others, in respect of any one or more of the following:
- performing an audit engagement and issuing an auditor’s report;
- performing any other assurance engagement and issuing an assurance report;
- a compilation, including a compilation of a financial forecast or projection, prepared while performing an external engagement service and the notice to reader communication is required as set out in the compilation engagement section(s) of the CPA Canada Handbook – Assurance;
- accounting, insofar as it involves analysis, advice and interpretation in an expert capacity, but excluding record keeping; and;
- taxation, insofar as it involves advice and counseling in an expert capacity, but excluding mechanical processing of returns”
Other Fees
Public Practice Fee
The public practice fee is payable by all resident and non-resident members/candidates who practice public accounting in New Brunswick, whether on a full-time or part-time basis.
Practising Member means “a Member authorized by the Act, By-Laws, and Policies for a Public Practice or other regulated services and includes the Office of the Auditor General of New Brunswick and Office of the Auditor General of Canada and employees in those Offices”.
Practice Leader means “any member with the authority on behalf of a firm to sign or issue an assurance report, audit report or compilation engagement communication or to issue an opinion or to provide advice or interpretation with regard to financial reporting and other regulated services including but not limited to taxation.”
CPA Member means “all CPA Members working in public practice in a firm/professional corporation of New Brunswick.”