UPCOMING DEADLINES
Letter of Intent due: October 15, 2025
Proposal invitation: October 31, 2025
Proposal due: November 30, 2025
Decision letter: January 30, 2026
PURPOSE
The broad purpose of this fund is to encourage Canadian academics to undertake projects to help equip the accounting profession to address challenges of a rapidly changing environment and meet evolving business and societal expectations. CPA Canada calls for research in the following areas:
- Informing standard-setting in Canada, including the implications of technology (such as artificial intelligence (AI), including generative AI and agentic AI, blockchain and cryptocurrencies, quantum computing, and other relevant emerging technologies) on the development and application of financial reporting, auditing and assurance and sustainability disclosure standards;
- Increasing the talent pipeline and enhancing the perceived value of the CPA profession, including:
- addressing challenges in attracting new entrants
- the impact of existing and emerging technologies such as artificial intelligence on the talent pipeline
- modernization of the skills and knowledge needs of new CPAs including considerations around the education model
- Improving audit quality, including approaches to training and quality management, implementation of new or amended standards, and using data analytics and AI in the execution of an audit;
- Investigating the implications of global sustainability reporting reforms and how Canada can advance credible climate, nature and human capital reporting to enhance market transparency, attract investment and strengthen global competitiveness;
- Advancing a trusted, data-driven economy, including topics such as:
- innovative approaches to data governance and responsible adoption of artificial intelligence
- assurance over AI systems
- the role of AI in the creation, detection and mitigation of mis- and disinformation affecting the accounting profession, including its impact on financial reporting integrity, audit quality, investor trust and regulatory oversight
- the impact of other emerging technologies such as quantum computing in accounting-related areas such as financial reporting, internal controls, governance and risk management, tax, assurance, and decision-making
CPA Canada is open to research in other projects of relevance to the accounting profession that may not be covered in the above areas.
The research under this program need not lead to publication in a scholarly journal, although it may lead to one or more such publications. The findings from the research project may form the basis for a report published by CPA Canada that is useful to accountants in practice and academics, as well as to advance thought leadership and understanding for further exploration.
FUNDING CRITERIA
The main funding criteria are that the work be:
- relevant to the accounting profession in the real-world;
- completed on a timely basis;
- of quality; and
- a 600-800 word practitioner-oriented summary must be prepared.
The first criterion is to be assessed by CPA Canada's review of the letter of intent. The timeliness criterion includes providing a detailed timeline in the proposal showing expected dates for production of reports or working papers. The reports or working papers must be completed within 24 months. The quality is ensured by the expertise provided by the CAAA Research Committee’s examination / approval of the proposal.
Once the funded project has reached a stage of maturity such that the study’s results and conclusions are expected to be robust (which may occur prior to publication), the grantee will be required to provide a 600-800-word practitioner-oriented summary of their study.
LETTER OF INTENT
Applicants are requested to submit a one- to two-page letter of intent outlining the area(s) and objectives of the research using the form below. The letter of intent should also explain the relevance of the project to equip the accounting profession to address challenges of a rapidly changing environment (the first criterion).
Do not send this letter of intent (LOI) to CPA Canada. Submissions for this grant are handled by the CAAA Secretariat. Feedback to applicants will be returned through the Chair of the CAAA Publications & Research Committee. LOIs passing the initial stage will be invited to submit a full grant proposal. We encourage research employing any research methods.