Annual Report 2025-2026

Top practice-related inquiries 1. Authentication, seals, and digital seals

1,205 Practice-related queries answered between July 1, 2025, and June 30, 2026.

2. Letters of Assurance and related building project responsibilities (including questions about change of professionals)

3. Quality management and use of professional practice guidelines

Photo: Dorason

How inquiries inform guidance Practice inquiries continue to inform how we prioritize and undertake regulatory work across the organization. Efforts are underway to improve the metadata captured with each inquiry, including the area of practice, the relationship to existing guidance, and the inquiry topic. This will allow inquiry information to be considered alongside information from audits, firm regulation, CE, and annual reporting.

This work is intended to support a coordinated consideration of recurring issues, areas where existing guidance may need to be updated, and areas of practice where further regulatory attention may be needed.

We are also updating the quality management guides to reflect firms’ professional obligations, clarify responsibilities, and address common questions from registrants.

As part of the work related to the quality management guide on authentication, we are modernizing our authentication framework to strengthen public protection, improve security, and align regulatory practices with evolving technology and professional outputs.

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Resources for registrants