CPA Ontario record retention

Answers are general operational information only — not legal, tax, regulatory, clinical, privacy, immigration, or professional advice. Requirements vary by matter, client, and regulator.

Frequently asked questions

How long must Ontario accountants keep client records?

CRA minimum six years under IC05-1; professional guidance may recommend longer for certain working papers. Consult your insurer and CPA resources.

Does Hivi-X set retention policy for my firm?

No. Hivi-X provides storage; your firm controls retention, export, and deletion practices.

Are electronic records acceptable to CRA?

Yes when readable and accessible per IC05-1. Your firm must maintain integrity and retrieval procedures.

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