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In April 2014, Ontario’s Office of the Fairness Commissioner (OFC) performed a targeted assessment of the way the Certified Management Accountants of Ontario (CMA Ontario) registers people who apply for a licence to practise in Ontario, to ensure that the registration practices are fair and continue to improve.

Assessment is one of the Fairness Commissioner's mandated roles under the Fair Access to Regulated Professions and Compulsory Trades Act (FARPACTA).

Assessment Cycle

To hold regulatory bodies accountable for continuous improvement, the OFC assesses their licensing practices using a two-year assessment cycle.

Assessment cycles alternate between full assessments and targeted assessments:

  • Full assessments address all specific and general duties described in FARPACTA.
  • Targeted assessments focus on the areas where the OFC made recommendations in the previous full assessment.

This approach establishes continuity between the assessment cycles.


Focus of This Assessment and Report

The April 2014 targeted assessment of the CMA Ontario focused on the areas where the OFC made recommendations in the full assessment it completed in March 2012.

The OFC’s detailed report captures the results of the targeted assessment. The assessment summary provides the following key information from the detailed report:

  • duties that were assessed
  • an overview of assessment outcomes for specific-duty practices
  • an overview of comments related to the general duty
  • commendable practices
  • recommendations


Availability of Report

The OFC encourages the CMA Ontario to provide the detailed report to its staff, council members, the public, and other interested parties.

To receive a copy of the detailed report, click here.


Assessment Methods

Assessments are based on the Registration Practices Assessment Guide – For Regulated Professions and Trades. The guide presents registration practices relating to the specific duties and general duty in FARPACTA.

A regulatory body’s practices can be measured against FARPACTA’s specific duties in a straightforward way. However, the general duty is broad, and the principles it mentions (transparency, objectivity, impartiality and fairness) are not defined in the legislation.

As a result, the specific-duty and general-duty obligations are assessed differently (see the Strategy for Continuous Improvement of Registration Practices).

Specific Duties

The OFC can clearly determine whether a regulatory body demonstrates the specific-duty practices in the assessment guide. Therefore, for each specific-duty practice, the OFC provides one of the following assessment outcomes:

  • Demonstrated – all required elements of the practice are present or addressed
  • Partially Demonstrated – some but not all required elements are present or addressed
  • Not Demonstrated – none of the required elements are present or addressed
  • Not Applicable – this practice does not apply to this regulatory body

General Duty

Because there are many ways that a regulatory body can demonstrate that its practices, overall, are meeting the principles of the general duty, the OFC makes assessment comments for the general duty, rather than identifying assessment outcomes. For the same reason, assessment comments are made by principle, rather than by practice.

For information about the OFC’s interpretations of the general-duty principles and the practices that the OFC uses as a guideline for assessment, see the Registration Practices Assessment Guide – For Regulated Professions and Trades.

Commendable Practices and Recommendations

Where applicable, the OFC identifies commendable practices or recommendations for improvement related to the specific duties and general duty.


Assessment outcomes, comments, and commendable practices and recommendations are based on information provided by the regulatory body. The OFC relies on the accuracy of this information to produce the assessment report. The OFC compiles registration information from sources such as the following:

  • Fair Registration Practices Reports, audits, Entry-to-Practice Review Reports, annual meetings
  • the regulatory body’s:
    • website
    • policies, procedures, guidelines and related documentation templates for communication with applicants
    • regulations and bylaws
    • internal auditing and reporting mechanisms
    • third-party agreements and related monitoring or reporting documentation
    • qualifications assessments and related documentation
  • targeted questions/requests for evidence that the regulatory body demonstrates a practice or principle

For more information  about the assessment cycle, assessment process, and legislative obligations, see the Strategy for Continuous Improvement of Registration Practices.


Assessment Summary

Specific Duties

Specific duties assessed

As a result of the recommendations made in the full assessment completed in March 2012, the CMA Ontario has been assessed in the area(s) marked below:

None Unchecked
Information for Applicants Checked
Timely Decisions, Responses and Reasons Unchecked
Internal Review or Appeal Unchecked
Information on Appeal Rights Unchecked
Documentation of Qualifications Checked
Assessment of Qualifications Checked
Training Unchecked
Access to Records Unchecked


CMA Ontario has demonstrated all of the practices in the following specific-duty area(s):

  • Information for Applicants
  • Documentation of Qualifications
  • Assessment of Qualifications


General Duty

Assessment Method

The CMA Ontario selected the method marked below for the assessing of its adherence to the general-duty principles, and informed the OFC:

a. OFC assesses based on the practices listed in the assessment guide Checked
b. Regulatory body self-assesses based on the practices in the assessment guide Unchecked
c. Regulatory body self-assesses using a system-based approach, in which it explains what it does to ensure that its practices are adhering to the general-duty principles Unchecked

Principles assessed

As a result of the recommendations made in the full assessment completed in March 2012, the CMA Ontario has been assessed on the principle(s) marked below:

None Unchecked
Transparency Checked
Objectivity Unchecked
Impartiality Unchecked
Fairness Unchecked


The OFC found that since the last assessment, CMA Ontario has demonstrated all general-duty practices related to transparency.


Commendable Practices

A commendable practice is a program, activity or strategy that goes beyond the minimum standards set by the OFC assessment guides, considering the regulatory body’s resources and profession-specific or trade-specific context. Commendable practices may or may not have potential for transferability to another regulatory body.

The CMA Ontario is demonstrating commendable practices in the following area(s).

Assessment of Qualifications

  • amending CMA Ontario’s requirements regarding university degrees and respective assessment criteria. CMA Ontario now recognizes degrees from either a university degree program or a college degree program. In the past, candidates were required to have a university degree. This change reflects the evolution of the Canadian higher educational system and provides for a closer link to the standards for entry to the CMA profession. This approach also improves applicants’ access to CMA Ontario’s Strategic Leadership Program (SLP), as it reduces the time needed to complete the registration process, eliminates the need for redundant training, and lowers the registration costs.


  • providing easy access to resources to help internationally educated students/candidates overcome potential challenges they may experience while pursuing the CMA designation. CMA Ontario has provided access to the resources through a dedicated section of the website, via the Internationally Educated Professionals tab. In this way, the information is easy to find and follow.
  • encouraging CMA candidates to evaluate all aspects of the SLP. Evaluations are done anonymously to encourage openness. Applicants may submit evaluations for each interactive session on the website when they complete each module of the program. Moderators responsible for conducting the module receive a summary of the evaluations after each session. CMA Ontario reviews the evaluations to identify areas requiring attention and to encourage continuous improvement.



The OFC has not made any recommendations for this assessment period.

The OFC expects that CMA Ontario will continue maintaining its standards in the future.

In the spirit of continuous improvement, the OFC encourages CMA Ontario to continue its efforts towards a more transparent, objective, impartial and fair registration process.

Assessment History

In the previous assessment, the OFC identified eight recommendations for this regulatory body.

They have all been implemented.