What Is a CPA Compilation Report and Why Do Banks and Lenders Require It?
Quick Summary
A CPA compilation report, still called a Notice to Reader by many owners, is the most common set of financial statements prepared for private Canadian corporations. A licensed CPA assembles your bookkeeping into structured statements under CSRS 4200 and attaches a compilation engagement report. It carries no assurance, yet lenders accept it because a CPA stands behind the preparation.
| Aspect | Details |
|---|---|
| What It Is | A CPA assembles your records into structured financial statements under CSRS 4200, with a compilation engagement report attached and no assurance expressed. |
| Why It’s Important | Banks, lenders, landlords, and CRA reviewers treat CPA-prepared statements as more reliable than self-made spreadsheets, which speeds up financing. |
| Who It’s For | Incorporated small and medium businesses that need bank-ready financials and whose lender has not required audit or review assurance. |
| Who It’s Not For | Businesses whose lender requires reviewed or audited statements, or sole proprietors who only need a personal T1 return. |
Reading time: 22 minutes.
Table of Contents
- What Is a CPA Compilation Report?
- Notice to Reader vs Compilation Report
- When Do You Need a Compilation Report?
- DIY vs CPA vs Non-CPA Provider
- How Does the Compilation Process Work?
- What Deliverables Do You Get?
- How Much Does It Cost in Canada?
- Risks, CRA Compliance & Mistakes
- What to Prepare Before You Start
- How It Applies Across 10 Industries
- A Realistic Numeric Walkthrough
- How to Choose the Right CPA Firm
- Why Trust Gondaliya CPA
- People Also Ask
- Frequently Asked Questions
- Glossary of Key Terms
Key Numbers at a Glance
This article covers Canada (with Ontario context), reflects CRA rules in effect for the 2025–2026 period, and any figure marked “figures changed for privacy” is masked from a real engagement. Educational information only; not tax, legal, or financial advice.
Which Route Fits Your Situation?
| Situation / Trigger | Best next step | Why | Risk | Timeline |
|---|---|---|---|---|
| Bank asks for “accountant-prepared financials” | Compilation report | Lenders accept CPA-compiled statements for most SMB credit | Low | 5 to 10 business days |
| Term sheet specifies “reviewed” or “audited” | Review or audit engagement | A compilation will not satisfy an assurance requirement | High | 3 to 8 weeks |
| Self-employed mortgage application | Compilation plus T1/T2 | Brokers want CPA financials with tax returns | Medium | 5 to 10 business days |
| Year-end T2 filing for an active corporation | Compilation supporting the T2 | Clean statements reduce filing errors | Low | 5 to 10 business days |
| Books are months behind | Cleanup first, then compilation | A compilation cannot fix missing data | Medium | 2 to 4 weeks total |
| Shareholder or investor wants formal numbers | Compilation report | Standardized statements build trust | Low | 5 to 10 business days |
For the typical incorporated Ontario SMB seeking business financing, a CPA compilation report is the right-sized, lender-accepted deliverable, unless the term sheet explicitly demands a review or audit.
We recently helped a Toronto e-commerce corporation with $480,000 in revenue and 1,400 monthly transactions across two sales channels. Its bank asked for accountant-prepared financials for a $90,000 line of credit. Because the lender did not require assurance, we delivered a compilation at a flat fee and the company avoided paying for a review it did not need. Figures changed for privacy.
What Is a CPA Compilation Report?
Definition & Scope
A CPA compilation report is a set of financial statements a licensed CPA assembles from your records and presents under CSRS 4200 with no assurance attached. The standard governing this work took effect for periods ending on or after December 14, 2021. The CPA does not audit the numbers; the report states plainly that no assurance is given.
Most incorporated SMBs keep books in QuickBooks or Xero, but raw bookkeeping output is not a presentable financial statement. Lenders, landlords, and CRA reviewers want a balance sheet and income statement organized to a recognized basis of accounting, with a CPA’s name attached. A compilation report delivers exactly that.
| Term | Plain-English meaning |
|---|---|
| Compilation engagement | A CPA assembles financial statements without providing assurance, under CSRS 4200 |
| Notice to Reader (NTR) | The old name for this report, replaced by the compilation engagement report in 2021 |
| Basis of accounting | The accounting framework used, now disclosed in a required note |
| Assurance | An audit or review opinion; a compilation provides none |
| ASPE | Accounting Standards for Private Enterprises, a common basis for SMB statements |
Key Stat: CSRS 4200 has governed every Canadian compilation engagement since December 14, 2021, replacing the old Section 9200 Notice to Reader.
We prepared a compilation for a holding company with no active revenue but $750,000 in investments and one bank account. We assembled a balance sheet showing the investment, retained earnings, and shareholder equity, attached the compilation engagement report, and disclosed the basis of accounting. No assurance was expressed, and the bank accepted it. Figures changed for privacy.
Notice to Reader vs Compilation Report
The Top Comparison
A Notice to Reader and a compilation report are effectively the same service under two names, but the Notice to Reader title was retired in 2021. CSRS 4200 replaced Section 9200, so the formal output is now the compilation engagement report, with added disclosures the old NTR never carried.
| Factor | Notice to Reader (old) | Compilation report (current) |
|---|---|---|
| Governing standard | Section 9200 | CSRS 4200 |
| Status | Retired for periods ending on or after December 14, 2021 | In force today |
| Basis-of-accounting note | Not required | Required disclosure |
| Responsibilities stated | Brief | Management and practitioner responsibilities spelled out |
| Assurance | None | None |
| Intended-user check | Informal | Confirmed before acceptance |
If someone offers you a “Notice to Reader” today, they mean a compilation report; insist it is issued under CSRS 4200 so it is current and lender-accepted.
Key Stat: The compilation engagement report is the only one of the three engagement reports that expresses no assurance, which is exactly why it is the fastest and lowest-cost option.
A client brought us prior statements labelled “Notice to Reader” from a previous preparer and a new lender questioned them. We re-issued the year-end as a compilation engagement report under CSRS 4200, with the basis-of-accounting note the bank wanted, and the file was accepted. Figures changed for privacy.
When Do You Need a Compilation Report?
Decision Triggers
You need a compilation report whenever a third party wants professional financial statements but has not required audit or review assurance. For incorporated SMBs the most common trigger is a bank or lender asking for accountant-prepared financials. CSRS 4200 asks your CPA to confirm the intended users before accepting the engagement.
| Scenario | What can go wrong | Lender touchpoint | What a CPA changes | Prepare first |
|---|---|---|---|---|
| Business loan application | Lender rejects self-made spreadsheets | Lender credit file | CPA-compiled statements accepted | 12 months of bank statements |
| Self-employed mortgage | Broker cannot verify income | Mortgage underwriting | CPA financials plus T1/T2 | Two years of statements |
| Investor onboarding | Numbers look unstructured | Shareholder agreement | Standardized presentation | Cap table and equity records |
| Commercial lease | Landlord doubts stability | Lease covenant | Professional balance sheet | Year-to-date books |
| Year-end financials | Statements that don’t tie out | Bank annual review | Statements that tie to the books | Trial balance and ledgers |
| Investor or buyer due diligence | Disorganized records | Data room | Audit-ready presentation | Source documents and notes |
Risk Warning: Ordering a compilation when your term sheet says “reviewed” or “audited” means the bank rejects it and you restart the clock. Confirm the exact wording before you order.
We helped a construction corporation with $1,250,000 in revenue, 6 employees, and 3 active credit accounts renew a $200,000 operating line. The bank wanted year-end financials inside 30 days, so we delivered the compilation in 8 business days and the renewal proceeded on time. Figures changed for privacy.
DIY vs CPA vs Non-CPA Provider
Compare The Routes
Only a licensed CPA can issue a compilation engagement report, so DIY and non-CPA providers cannot produce the document lenders want. The real choice is between a CPA firm and the slower, riskier alternatives. Under CSRS 4200, a compilation engagement is part of the practice of professional accounting.
| Factor | DIY | CPA firm | Non-CPA provider | Best for |
|---|---|---|---|---|
| Lender acceptance | Low | High | Varies | CPA firm |
| Compilation report under CSRS 4200 | Not available | Yes | Not permitted to issue | CPA firm |
| Accountability | None | Licensed and regulated | Limited | CPA firm |
| CRA-readiness | Low | High | Medium | CPA firm |
| Time to lender-ready | Slow | 5 to 10 business days | Varies | CPA firm |
For any incorporated SMB that needs financials a bank or CRA will rely on, a licensed CPA firm is the only route that produces a valid compilation engagement report.
Our Take: A CPA’s name on the statements is what the bank is really buying. That is why a polished DIY spreadsheet still gets declined while a plain compilation gets approved.
An owner tried DIY statements for a $620,000-revenue corporation and the bank declined them because no CPA stood behind the numbers. We issued a compilation at a flat fee and the company was funded within two weeks; the DIY attempt had cost three weeks on a time-sensitive purchase. Figures changed for privacy.
How Does the Compilation Process Work?
Seven-Step Workflow
Our compilation process runs through seven defined steps so you always know what comes next. Each stage has client actions and CPA actions, and most delays trace back to incomplete records, which we flag early.
- Intake and scoping: confirm intended users and that CSRS 4200 conditions are met, then issue the engagement letter.
- Document and data collection: share bank statements, ledgers, and prior-year statements.
- Assembly: we compile the financial statements from your records.
- Review and quality control: a second-level review checks the draft.
- Delivery: the compilation engagement report is issued and dated to your approval.
- Lender follow-up: we clarify the basis of accounting where the bank asks.
- Ongoing support: we keep your records ready for the next cycle.
| Phase | Duration (illustrative) | Client actions | CPA actions | Outputs |
|---|---|---|---|---|
| Intake and scoping | 1 business day | Confirm intended users | Confirm CSRS 4200 conditions | Engagement letter |
| Document collection | 2 business days | Share statements and ledgers | Request missing items | Checklist complete |
| Assembly | 3 business days | Answer queries | Compile statements | Draft statements |
| Review and QC | 1 business day | None | Second-level review | Reviewed draft |
| Delivery | 1 business day | Approve statements | Issue compilation report | Final report |
Pro Tip: Keep your books reconciled monthly so the engagement is assembly, not cleanup. Cleanup is what drives most of the cost and most of the delay.
A restaurant corporation with $890,000 in revenue, 12 employees on bi-weekly payroll, and 4 bank and credit accounts engaged us on a Monday. Intake and collection took 3 days, assembly and review took 4 days, and we delivered the report the following Wednesday, 8 business days end to end. Figures changed for privacy.
What Deliverables Do You Get?
Tangible Outputs
You receive a complete, standardized financial statement package, not loose bookkeeping output. The core deliverable is the financial statements plus the compilation engagement report required under CSRS 4200, which names management and practitioner responsibilities and references the basis-of-accounting note.
| Deliverable | What it is | Who uses it | When delivered |
|---|---|---|---|
| Balance sheet | Snapshot of assets, liabilities, equity | Lenders, owners | At delivery |
| Income statement | Revenue and expenses for the year | Lenders, CRA | At delivery |
| Basis-of-accounting note | Required CSRS 4200 disclosure | All users | At delivery |
| Compilation engagement report | The CPA report replacing the old NTR | Banks, lenders | At delivery |
| Lender package (optional) | Statements plus cover note | Bank credit team | On request |
A SaaS corporation with $310,000 in revenue and 2 founders received from us a balance sheet showing $48,000 cash and $22,000 in deferred revenue, an income statement, the basis-of-accounting note, and the compilation engagement report. The bank’s credit team accepted the package without follow-up. Figures changed for privacy.
Pro Tip: Ask for a short lender cover note with your statements; it answers the bank’s basis-of-accounting question up front and shortens the approval back-and-forth.
How Much Does a CPA Compilation Report Cost in Canada?
Transparent Pricing
Gondaliya CPA prepares a compilation (Notice to Reader) financial statement starting at $282.50 per year including HST ($250 plus 13% HST), at a flat fee with no surprise invoices. The fee that follows is driven mainly by the state of your books; if reconciliations are behind, we quote cleanup separately so the compilation fee stays predictable.
| Driver | What increases cost | How to keep it efficient | Ask the firm |
|---|---|---|---|
| Bookkeeping state | Months of unreconciled data | Close books monthly | Is cleanup quoted separately? |
| Transaction volume | High monthly transaction count | Use connected bank feeds | Is volume a fee factor? |
| Number of accounts | Many bank and credit accounts | Consolidate where possible | How many accounts are included? |
| Entities | Multiple corporations | Keep separate clean files | Are holdcos billed separately? |
| Timeline | Rush turnaround | Book before deadlines | What is standard turnaround? |
You can estimate the corporate tax that flows from your compiled statements with our corporate tax calculator.
Compilation Readiness Checker
Answer five quick questions to see if you are ready for a compilation, need cleanup first, or need a different engagement.
Estimated turnaround:
This tool does not quote fees. For your flat annual fee, please book a free consultation.
Two corporations engaged us in the same month. One had clean, reconciled books and 300 monthly transactions, so its compilation was a straightforward flat fee. The other had 9 months of unreconciled data and 1,100 monthly transactions; its total was higher only because cleanup came first. The compilation portion was identical. Figures changed for privacy.
Risks, CRA Compliance & Common Mistakes
Mistakes To Avoid
The biggest compilation risks are ordering the wrong engagement, leaving books unreconciled, and forgetting that a compilation does not change your tax obligations. A compilation supports your filing but never replaces it.
Risk Warning: Treating a compilation as if it were an audit misleads users. The report gives no assurance, and presenting it as verified can damage credibility with a lender.
| Risk area | What happens if missed | CPA mitigation |
|---|---|---|
| Wrong engagement type | Lender rejects the report | Confirm intended users up front |
| Missing basis-of-accounting note | Non-compliant statements | Standard CSRS 4200 disclosure |
| Unreconciled accounts | Statements that don’t tie out | Reconcile before assembly |
| Mixed personal and business spending | Distorted results | Separate accounts and review |
| Statements not tying to the T2 | Filing errors and queries | Tie statements to the return |
For background only: a compilation supports your T2, which the CRA requires within six months of fiscal year-end (Canada Revenue Agency, canada.ca). The compilation itself has no separate CRA filing date.
A corporation came to us after a previous compilation omitted the basis-of-accounting note, and its lender flagged the statements as non-compliant. We re-issued under CSRS 4200 with the required note and a clear responsibilities paragraph, and the bank cleared the file. Figures changed for privacy.
What to Prepare Before You Start
Six-Point Checklist
Gather six things before your compilation starts and the engagement moves straight to assembly. Preparation is the single biggest factor in a fast, predictable turnaround.
| Item | Why needed | Common mistake | CPA tip |
|---|---|---|---|
| 12 months bank statements | Reconcile cash | Missing a month | Download all accounts |
| Credit card statements | Capture expenses | Forgetting personal cards used for business | Separate cards |
| QuickBooks or Xero access | Source of the books | Stale data | Reconcile before sharing |
| Prior-year statements | Opening balances | Not provided | Always include |
| Loan and lease agreements | Liabilities | Omitted | Provide full terms |
| Intended-user note | CSRS 4200 condition | Vague answer | Name the lender |
Want this as a one-pager? You can download the free compilation report prep checklist and bring it to your first call.
A transportation corporation with $740,000 in revenue and 3 owner-operators sent us all 12 months of statements for 2 bank accounts and 1 fuel card before we started. Document collection took 1 day instead of the usual 2, and we delivered the report in 6 business days. Figures changed for privacy.
How It Applies Across 10 Industries
Industry Spotlights
A compilation report works across sectors, but the financial and compliance patterns differ by industry. Below are ten we serve and how compiled statements support each.
| Industry | What is unique financially | How the compilation helps |
|---|---|---|
| Physician professional corporations | Incorporated billings, retained earnings (OHIP, RCPSC) | Lender-ready statements for clinics |
| Dentists and dental practices | Equipment financing, associate pay (RCDSO) | Statements for practice loans |
| Daycare and CWELCC services | Subsidy funding flows | Clean funding presentation |
| Real estate investors and holdcos | Property and investment holdings | Balance sheet for refinancing |
| Property developers and builders | Work-in-progress, draws | Statements for construction lenders |
| Construction and skilled trades | Job costing, subcontractors | Statements for bonding and credit |
| Technology startups and SaaS | Deferred revenue, burn rate | Investor and lender statements |
| E-commerce and online retailers | Multi-channel sales, inventory | Statements for credit lines |
| Restaurants and food and beverage | Thin margins, tip handling | Lender-ready year-end statements |
| Transportation and logistics | Fuel, owner-operators | Statements for fleet financing |
Related services, please: see our CPA compilation report service page for the full engagement, corporate tax filing for your T2, bookkeeping cleanup to get your books ready first, GST/HST filing to stay compliant, and CRA audit resolution if the CRA contacts you.
A dental corporation with $1,100,000 in revenue, 8 staff, and a $300,000 equipment loan needed year-end statements to refinance. Our compilation presented the equipment at cost, the loan balance, and retained earnings, and the lender approved the refinance using the CPA-compiled package. Figures changed for privacy.
A Realistic Numeric Walkthrough
Flagship Engagement
Here is one engagement start to finish: a Toronto incorporated e-commerce business needed a compilation to support a bank line of credit and its T2 filing. Figures are masked.
| Assumptions | Value |
|---|---|
| Entity type | Incorporated CCPC |
| Annual revenue | $640,000 |
| Monthly transactions | 950 |
| Employees | 3 |
| Payroll frequency | Bi-weekly |
| Bank and credit accounts | 4 |
| Sales channels | 2 (Shopify and Amazon) |
| Data condition | Books current but two accounts unreconciled |
| Outputs / Deliverables | Detail |
|---|---|
| Reconciliation | 2 accounts brought current |
| Balance sheet | Cash $52,000; inventory $74,000; equity $61,000 |
| Income statement | Revenue $640,000; net income $58,000 |
| Basis-of-accounting note | ASPE disclosed |
| Compilation engagement report | Issued and dated to approval |
| Turnaround | 9 business days, including reconciliation |
Reconcile the two outstanding accounts before assembly, confirm the bank’s exact statement requirement in writing, approve the draft so the report can be dated, and keep the statements tied to the T2 for filing.
This flagship walkthrough reflects a real Toronto engagement we completed: two unreconciled accounts brought current, ASPE statements issued, and a compilation engagement report dated to the owner’s approval, which the bank accepted for the line of credit. Figures changed for privacy.
How to Choose the Right CPA Firm
Buyer’s Guide
Choose a CPA firm on four things: licensing, lender acceptance, fixed pricing, and turnaround. Because a compilation is part of the practice of professional accounting under CSRS 4200, you want a licensed firm whose statements lenders and CRA will rely on.
| Your situation | Complexity (1–5) | Recommended option | Next step |
|---|---|---|---|
| Clean books, one corporation, loan pending | 2 | Standard compilation | Book intake |
| Multiple accounts, behind on reconciliations | 3 | Cleanup then compilation | Request cleanup quote |
| Holding company plus operating company | 4 | Separate compilations | Scope both entities |
| Lender requires assurance | 5 | Review or audit firm | Confirm lender wording |
| Self-employed mortgage | 3 | Compilation plus tax returns | Gather two years of data |
Questions to ask on a free consultation: Are you a licensed CPA firm in Ontario? Will your statements be a compilation engagement report under CSRS 4200? Is your fee fixed with no surprise invoices? Is cleanup quoted separately? What is your standard turnaround? Do you work in QuickBooks and Xero? Will the statements tie to my T2? Can you provide a lender cover note? How do you confirm intended users? How do I verify your licence?
An owner compared us against an hourly competitor for a $560,000-revenue corporation. We quoted a flat fee with cleanup separated; the other firm quoted an open-ended hourly rate. The owner chose us to keep the cost predictable and avoid a surprise bill. Figures changed for privacy.
Why Trust Gondaliya CPA
Verifiable Trust Signals
Gondaliya CPA is a fully licensed Ontario CPA firm that works only with incorporated SMBs, on a flat annual fee with no surprise invoices. We compile under CSRS 4200, file corporate tax, and represent clients with CRA.
| Trust signal | What it means for clients |
|---|---|
| Licensed Ontario CPA firm | Statements lenders and CRA rely on |
| Business-only focus | Deep incorporated-SMB expertise |
| 1300+ 5-star Google reviews | Consistent client experience |
| 30-Day Money-Back Guarantee | Lowered engagement risk |
| 60-Day Fees-Matching Policy | Fair pricing assurance |
| Flat, fixed annual pricing | No surprise invoices |
| CRA representation | Support on reviews |
Verify our firm registration on the CPA Ontario public firm directory. Editorial policy: this article was researched against primary Canadian sources, principally CRA and CPA Canada, fact-checked for current standards, reviewed by a CPA, and updated when rules change.
A prospective client weighed our single flat annual quote against an hourly competitor whose estimate kept moving. Because our fee was fixed and our firm registration is publicly verifiable on CPA Ontario, the client engaged us with confidence on both price and credentials. Figures changed for privacy.
People Also Ask
Adjacent Questions
Is a compilation report the same as a Notice to Reader? Effectively yes, in everyday language. The Notice to Reader was the old name under Section 9200. Since periods ending on or after December 14, 2021, CSRS 4200 replaced it with the compilation engagement report, which adds a basis-of-accounting note and clearer responsibilities.
Does a compilation report provide any assurance? No. A compilation report provides no assurance. The CPA assembles the statements from your records without auditing or reviewing them. Lenders still accept it because a licensed CPA prepared and stands behind the presentation.
Can a bookkeeper prepare a compilation report in Canada? No. Issuing a compilation engagement report under CSRS 4200 is part of the practice of professional accounting and must be done by a licensed CPA. A bookkeeper can maintain your records but cannot issue the report.
Do I still need to file a T2 if I have a compilation report? Yes. A compilation report is financial statements, not a tax return. Every Canadian corporation must file a T2, and the compilation supports that filing rather than replacing it.
Will a compilation satisfy a lender that wants reviewed statements? No. If a term sheet specifies reviewed or audited statements, a compilation will not qualify. Confirm the exact wording before ordering, because assurance engagements cost more and take longer.
Is a compilation cheaper than a review or audit? Yes, generally. A compilation involves no assurance procedures, so it is the least costly of the three engagement types and suits most owner-managed corporations.
What basis of accounting will my statements use? Many private corporations use ASPE, disclosed in a required note under CSRS 4200. Your CPA selects and discloses the appropriate basis based on who will use the statements.
How fast can I get a compilation report? With current, reconciled books, many engagements deliver within 5 to 10 business days. The main delay is bookkeeping cleanup, which is quoted separately.
A client asked whether the older “Notice to Reader” they held was still acceptable. We explained the 2021 change to CSRS 4200, re-issued the year-end as a compilation engagement report, and the lender accepted the current version without further questions. Figures changed for privacy.
Frequently Asked Questions
Your Questions Answered
A compilation report is structured financial statements a CPA assembles under CSRS 4200 with no assurance. The questions below cover the points owners ask us most.
What exactly is a compilation report, and what does it not do?+
Why do banks and lenders ask for it specifically?+
How is a compilation different from a review or an audit?+
What basis of accounting will my statements use?+
How do I keep the cost predictable?+
Do I need a compilation report for a holding company with no revenue?+
How fast can I get a compilation report?+
Can I use last year’s compilation for this year’s loan?+
Get Your Bank-Ready Compilation Report
Book a free consultation and we will confirm the right engagement for your situation. Weekend and evening support available. Call 647-212-9559 or email info@gondaliyacpa.ca.
Glossary of Key Terms
Plain-English Definitions
- Compilation engagement: A CPA assembles financial statements without assurance under CSRS 4200.
- CSRS 4200: The Canadian standard governing compilation engagements since periods ending on or after December 14, 2021.
- Notice to Reader (NTR): The former name for a compilation, replaced by the compilation engagement report.
- Basis of accounting: The accounting framework used, now disclosed in a required note.
- ASPE: Accounting Standards for Private Enterprises, a common basis for SMB statements.
- Assurance: An audit or review opinion; a compilation provides none.
- Compilation engagement report: The CPA’s report attached to compiled statements, replacing the old Notice to Reader.
- Intended users: The third parties, such as a lender, the CPA confirms before accepting the engagement.
- Review engagement: An engagement giving limited assurance, a step above a compilation.
- Audit engagement: An engagement giving reasonable assurance, the highest of the three.
Next Steps — How to Engage Gondaliya CPA
If your bank or lender has asked for accountant-prepared financial statements, confirm the right engagement and gather twelve months of bank statements so we can move quickly. Getting started takes one short conversation, with no obligation. Call 647-212-9559 or email info@gondaliyacpa.ca.
Sharad Gondaliya is a CPA Canada & CPA USA with 15 Years+ experience of Accounting, Tax, Payroll of Corporate Small Businesses as Tax Accountant. He is fully certified CPA Ontario and CPA USA and is well known among corporate small businesses for tax planning, efficient tax solutions, and affordable CPA services. Sharad is the Principal (Director) of Gondaliya CPA – Affordable CPA Firm in Canada. Licenses: CPA Ontario: 61040184 | CPA USA (MT): PAC-CPAP-LIC-033176 | CPA USA (WA): 57629 | CPA Firm License: 61330051 View Full Author Bio