Establishing or Renewing a Professional Corporation

A member or firm may practice through a professional corporation. A firm may practice as a Limited Liability Partnership (LLP). Any member or firm practicing the profession in a corporate form must register a professional corporation or LLP.

Members or firms which had a professional corporation or LLP registered with a legacy body (CA, CMA or CGA) have three years to incorporate Chartered Professional Accountant or CPA into its name.

Professional Corporation

A member or group of members must complete the following steps to register a professional corporation:

  1. Obtain approval of the professional corporation name from the Registrar. The name of a professional corporation must include “CPA” or “Chartered Professional Accountant” and "Professional Corporation", "Prof. Corp.", "P.C. Inc.", or "P.C. Ltd."
  2. Complete the filing with the Corporate Registry (Information Services Corporation of Saskatchewan).
    • Using the name approved in Step 1 you must file a Request for Corporate Name Reservation online at https://www.isc.ca/CorporateRegistry/Pages/default.aspx along with a filing fee.
    • The name, once approved, will be reserved for 90 days. If the incorporator has not filed Articles of Incorporation within 90 days, the name reservation can be renewed by filing another Request for Corporate Name Reservation.
    • File your Articles of Incorporation and the related filing fee (currently set at $315 for share corporations) with the Corporate Registry. Please note that the fees are less if paid online.
    • The Corporate Registry has advised that it will take approximately 5 -10 working days to complete the incorporation. Expedited service is available for an additional fee.
  3. Apply in a CPA Saskatchewan Board approved form, which will require evidence:
    • of the good standing of the corporation as defined in The Business Corporations Act;
    • of compliance with the provisions of The Professional Corporations Act respecting the legal and beneficial ownership of the shares;
    • that the registered directors are members; and
    • that each person who is not a member or firm employed or engaged by the professional corporation is under the direction and supervision of a member or firm.
  4. Pay fees of $150 per Initial Application.
  5. Provide evidence of Professional Liability Insurance. (A member or firm cannot proceed with an application of insurance unless its firm name has been approved – see step 1). Evidence of insurance coverage must be filed with the Institute within 30 days of initial registration.

Please contact the Registrar to request an application form.

Limited Liability Partnership (LLP)

A firm must complete the following steps to register a LLP:

  1. Obtain approval of the LLP name from the Registrar.
  2. Complete the filing with the Corporate Registry (Information Services Corporation of Saskatchewan).
    • Using the name approved in Step 1 you must file a Request for Corporate Name Reservation online at https://www.isc.ca/CorporateRegistry/Pages/default.aspx along with a filing fee.
    • The name, once approved, will be reserved for 90 days. If the incorporator has not filed Articles of Incorporation within 90 days, the name reservation can be renewed by filing another Request for Corporate Name Reservation.
    • File any other required documents and pay the related filing fee with the Corporate Registry. Please note that the fees are less if paid online.
    • The Corporate Registry has advised that it will take approximately 5 -10 working days to complete the partnership. Expedited service is available for an additional fee.
  3. Apply in a CPA Saskatchewan Board approved form, which will require evidence (provided via the Partnership Agreement or Filing to the Corporate Registry in Step 2):
    • of the status of the limited liability partnership under The Partnership Act or under the laws of a jurisdiction in Canada other than Saskatchewan, as the case may be;
    • that at least one (1) practice leader of the firm is a member; and
    • that the firm name is suffixed by the phrase “Limited Liability Partnership” or its abbreviation “LLP” or “Société à responsabilité limitée” or its abbreviation “SRL”.
  4. Provide evidence of Professional Liability Insurance. (A firm cannot proceed with an application of insurance unless its firm name has been approved – see step 1). Evidence of insurance coverage must be filed with the Institute within 30 days of registration.

Please contact the Registrar to request an application form.