GENERAL When are fees due? Annual member renewal and fees for 2017-18 are due April 15th, 2017 and must be completed and paid by May 15th, 2017 to ensure your good standing. What time period is covered by the member renewal process and annual fees? Annual member fees are aligned with CPA Saskatchewan’s fiscal year of April 1 to March 31. How much do I owe for fees? Primary members remit the full CPA Saskatchewan fee of $570.00 plus the CPA Canada fee of $380.00 plus the applicable GST/HST to CPA Saskatchewan. Affiliate members remit the affiliate fee of $165.00 plus the applicable GST/HST to CPA Saskatchewan and must remit full provincial and CPA Canada fees to one of the other provincial institutes (including Bermuda). How do I pay my fees? Members pay their fees online at https://member.cpask.ca by Visa or MasterCard or by remitting a cheque payable to CPA Saskatchewan. CPA Saskatchewan staff cannot accept payments by credit card over the phone. You MUST complete the member renewal process or your payment will not be processed. Why does my invoice not show I paid my fees? Payments will take 1-2 business days to process. You are then able to go back into “Pay My Fees” and “Click Here For Invoice” and your payment will appear on the invoice. Your receipt is also available in the “My Profile” section in the Invoice/Receipt tab. How can I print a receipt from a previous year? Receipts for previous years are available in the “My Profile” section of member’s page. Select “Invoice/Receipt” tab and then the “History” tab to display all invoices/receipts. Click on View Report for the year that you wish to view. Click the PDF icon on the left corner of the receipt for a printable copy. I work for the provincial government which is GST exempt but I am being charged GST on my invoice? Annual member fees are invoiced to you as a member of CPA Saskatchewan and not to your employer therefore GST is invoiced. If the provincial government is paying your member fees by cheque, they may remove the GST from the invoice manually and pay the remainder of the balance. Please have your employer contact CPA Saskatchewan if they wish to pay by government credit card. If you are paying the fees using a personal credit card you are required to pay the GST. What are the member fee categories? There two member categories: primary and affiliate. What is a primary member? A primary member pays full CPA Saskatchewan and CPA Canada fees to CPA Saskatchewan. If you are practicing primarily in Saskatchewan you must be a primary member in Saskatchewan. Practicing primarily in Saskatchewan means that the member’s practice of the profession in Saskatchewan is greater than his/her practice of the profession (in aggregate) in other jurisdictions in or outside of Canada. What is an affiliate member? An affiliate member is a member who is a primary member with another provincial institute (including Bermuda) and pays full CPA provincial and CPA Canada fees to that institute. Are there reductions for fees? You may apply for an annual exemption of all or a portion of member fees if you qualify for temporary or permanent non-practice exemption. Temporary non-practice status means a member cannot be engaged in the practice of the profession, hold themselves out to be a professional accountant or have any party rely on their competencies as a professional accountant. Permanent non-practice status means a member cannot be engaged in the practice of the profession, hold themselves out to be a professional accountant or have any party rely on their competencies as a professional accountant. Further, for permanent status the member cannot have any intention of returning to practice. Do I need to formally apply for a fee exemption? Yes, unless you are 74 years of age and older and you have been continuously in a permanent non-practice exemption for 5 or more years. How do I apply for a fee exemption? You must indicate that you are applying for an exemption online in Step 3 of the member renewal process by answering “Yes” to the question, “Are you applying for an exemption?”. When you click NEXT, you will be taken to a page with the necessary exemptions forms that you need to complete and submit to CPA Saskatchewan via email firstname.lastname@example.org, via mail or fax. Please submit the appropriate exemption form by April 15, 2017. CPA Saskatchewan will notify you once your exemption is approved by the Registrar. You may be required to pay a reduced amount of member fees and this is done by logging back into the Members Page and clicking on Pay My Fees. You will be taken to a final page where you can "Proceed to Cart" to pay the portion of the annual fees owing. Will declaring this fee exemption automatically apply to my CPD declaration? No. Two declarations are required every year by every member. Both declarations are on the same exemption form. What happens if I don’t complete the member renewal and pay my fees? Members who have not completed the member renewal and paid their fees by May 15, 2017 will be assessed a late fee of $150 plus the applicable GST/HST. Members who have not completed the member renewal and paid their fees and/or late fees may have their registration suspended and subsequently cancelled. Only members in good standing are permitted to use the title “professional accountant” and designation “CPA” or “Chartered Professional Accountant” in Saskatchewan. Please note that once suspended, payment of a reinstatement fee in addition to the applicable member fees is required to return to good standing. The question which asks, “Select a sector/industry?” how will this information be used? The information is voluntary. It will be used to target member services including, PD courses and to provide demographic reporting to the Board and CPA Canada. What is the Universal Title field? The information is voluntary. It will be used to target member services including, PD courses and to provide demographic reporting to the Board and CPA Canada. What if I don’t live in Saskatchewan? A member shall pay full provincial and CPA Canada fees to a provincial institute (including Bermuda). You must pay full fees to CPA Saskatchewan if you are practicing primarily in Saskatchewan because you are a primary member of Saskatchewan. Typically, your province of residence and the province in which you primarily practice are the same but not always. Certain situations exist, such as a member living internationally, where the member may be a primary member with the provincial institute (including Bermuda) of their choosing. However, all CPA members must be registered as a primary member with one of the provincial institutes (including Bermuda). If you don’t live in Saskatchewan and are a primary member with another provincial institute (including Bermuda) you may retain your CPA in Saskatchewan as an affiliate member and pay the affiliate member fee of $165 plus the applicable GST/HST. I want to resign. Do I still need to pay my fees? To resign, an application must be completed and sent to CPA Saskatchewan by May 15, 2017. If you require an application form, please email email@example.com. To resign, you must be a member in good standing and return all documents and certificates which associate you with CPA Saskatchewan. This includes your legacy certificate(s). As a legacy CGA, I donated to the CGA Scholarship Fund. Can I still donate? The CGA Scholarship Fund Inc. is now the CPA Scholarship Fund Inc. You are welcome to donate. Make your cheque payable to CPA Saskatchewan and indicate that you wish to make a donation to the CPA Scholarship Fund Inc. In the near future, there will be the option to donate online through the CPA Saskatchewan website. TECHNICAL What website do I use? https://member.cpask.ca. Your CPA SK Member ID was included in the notice of member renewal and payment of fees sent on April 1, 2017. If you did not receive a notice, please contact CPA Saskatchewan as soon as possible. I can’t login to the member’s page, what should I do? If you have forgotten your password, click the “Forgot my password” link on the login page. The reset password e-mail will be sent to your preferred email address on record with the CPA Saskatchewan. If the link isn’t working correctly, it could be that your account is locked. You will need to contact the office to you have account unlocked. If you have forgotten your CPA SK Member ID, it was included in the notice of member renewal and payment of fees sent on April 1, 2017. If you are still unable to resolve the issue, contact us at firstname.lastname@example.org or call us at (306) 359-0272. I did not receive the “forgot my password” e-mail. The “forgot my password” e-mail is sent to your preferred email address on record with CPA Saskatchewan. The email should arrive within 5 minutes. Check your junk/spam folder for the email. Make sure that you have set your e-mail preferences to accept all email from cpask.ca. There may be problems receiving the email if you have a SaskTel or Hotmail account. If you are unable to rectify the issue contact us at email@example.com or call us at (306) 359-0272. How do I get an invoice/receipt? CPA Saskatchewan does not print copies of your invoices/receipts. Invoices/Receipts are available online in the member’s page. Select the “Click Here For Invoice” link on the final page in the “Pay My Fees” section for your current year’s invoice/receipt. If you have paid your annual fees. The invoice will show a $0 balance owing. Select far right tab, “Invoice/Receipt” in the “My Profile” section. I cannot get my invoice/receipt to print? Contact us by phone at (306) 359-0272 or by e-mail at firstname.lastname@example.org. OFFERING SERVICES TO THE PUBLIC What does it mean “offering services to the public?” Offering service to the public for fees means providing other regulated services and/or performing professional accounting (audits, reviews and financial reporting advice). Other regulated services include bankruptcy and insolvency trusteeship or administration, business valuation, compilation engagements, engagement quality control reviews, forensic accounting, management accounting and taxation services. You are required to register a firm, carry professional liability insurance and may be subject to practice inspection. When would I need to declare the exemption? There are circumstances where this registration may be exempt, such as: As a result of employment or through a registered firm As a result of being an officer or volunteer To 3 or less clients All declarations are tracked and supplemental documentation may be requested to support the exemption. What does it mean to declare the exemption? It means you are exempt from firm registration. When you are required to register a firm you must also carry professional liability insurance and may be subject to practice inspection. I’m the treasurer for my child’s sports association (soccer club, hockey team). Do I need to declare an exemption? No, as you do not offer an “other regulated service” to the public. I am a contract controller/CFO for less than 3 organizations. Do I need to declare an exemption? Yes, as a contract controller/CFO you would need to declare that the service you provide is to three (3) or fewer clients. If you perform contract controller/CFO services to more than 3 clients, you are required to register a firm and carry professional liability insurance. I work exclusively under contract for a firm. Do I need to declare an exemption? Yes, as you are an independent contractor, you need to declare the exemption. What is the administration of trust assets? What if I am the executor/executrix on my family’s estate? “Trust assets" is defined in the Bylaw 2.1(ss) and means all assets owned by another person that are delivered to or placed in the possession or custody of a registrant to be held or otherwise dealt with on behalf of the other person. Administration in a personal capacity does not require notification to CPA Saskatchewan. If you have any additional questions on the administration of trust assets, contact us by phone at (306) 359-0272 or by e-mail at email@example.com.