--- title: "AUT-01 Form: How to Authorize Your Accountant With the CRA" url: https://www.everstonecpa.com/forms/aut-01 description: "AUT-01 authorizes a representative with the CRA: what each access level lets your accountant do, offline versus online access and how to file. See how." type: cra-form-guide updated: 2026-11-10 summary: "AUT-01 authorizes a representative for offline access: phone, mail, fax and in person. Online access is granted separately through Represent a Client; RC59 no longer does it." faq_count: 4 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [CRA forms](https://www.everstonecpa.com/forms) AUT-01 CRA form # AUT-01: Authorize a Representative for Offline Access (by Phone and Mail) AUT-01 at a glance. **Quick answer:** AUT-01 authorizes a representative for offline access: phone, mail, fax and in person. Online access is granted separately through Represent a Client; RC59 no longer does it. **Ready to give a CPA access?** We walk you through it in My Business Account, so we see balances and notices from day one. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) Your accountant needs both: this form and the online authorization. [Ask how to set both up](https://www.everstonecpa.com/quick-question). ## What AUT-01 is: authorizing a representative by phone and mail AUT-01, **Authorize a Representative for Offline Access** (also searched as AUT-01 Authorize a Representative for Access by Phone and Mail), lets your accountant deal with the CRA by phone, mail, fax and in person. Your representative requests online access through **Represent a Client** and you approve it. **Form RC59 is no longer used to authorize online access**. ## Who files it Any business owner, corporate director or officer appointing an accountant, bookkeeper or other representative. Set the level and scope right first time to avoid redoing it. ## The form at a glance AUT-01 at a glance | Item | Detail | | Level 1 | View information only | | Level 2 | View and update information | | Delegated authority | Not on this form — given online in My Business Account; lets a representative authorize others | | Scope | The entire business number, specific programs (all RP, RT or RC), or one program account | | Online access | Not granted by this form — requested through Represent a Client | ## What to have ready before you file Most delays start here, so gather it all first: the [business number](https://www.everstonecpa.com/blog/business-number-program-accounts-canada) or SIN, the representative’s identifier, the access level, any expiry date, and an authorized signature. A missing account number then surfaces in time to fix. ## What catches people out **Delegated authority nearly hands over your own authority.** It is not an AUT-01 level: it is granted online through My Business Account, lets the representative add others and change accounts without a director’s approval, and needs a RepID. Give it only to someone you would trust with the business itself. Keep the scope narrow: a payroll-only bookkeeper needs all RP payroll accounts and nothing more. A departing delegated authority should authorize their replacement before leaving. ## How it is filed File online through the CRA’s digital services, as the CRA now expects; an AUT 01 form CRA receives online takes effect faster than paper. You can set an expiry date or cancel any time. **Example:** Maya hires a bookkeeper for her company’s payroll. On AUT-01 she enters her business number and the bookkeeper’s identifier, picks Level 2, limits the scope to all RP accounts, sets an expiry date, signs as a director and files online. The bookkeeper requests online access through Represent a Client; Maya approves. The bookkeeper now handles payroll with the CRA, but not her RT or RC accounts. When the engagement ends, Maya cancels the authorization. Keep the signed copy with the working papers; a review asks for the file behind the figures. When someone else must answer a CRA letter, authorization comes first; [CRA review and audit support](https://www.everstonecpa.com/cra-review-and-audit-support) explains what happens next. ## Common questions about AUT-01 **Is RC59 still the form?** No. Online access goes through Represent a Client; AUT-01 covers offline access. [Ask about your case →](https://www.everstonecpa.com/quick-question) **What is the difference between levels 1 and 2?** Level 1 lets the CRA share information with your representative; Level 2 also lets them ask for certain changes. Delegated authority, which can authorize other representatives, is not on AUT-01; it is granted online through My Business Account. **Can I limit what my accountant sees?** Yes: the entire business number, specific programs such as all RP or RT accounts, or one program account. **Does this give my accountant online access?** No. Your representative requests online access through Represent a Client and you approve it. AUT-01 covers phone, mail, fax and in person. ## Where this comes from - [CRA — AUT-01 form page](https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/aut-01.html) - [CRA — Levels and scope of authorization for business representatives](https://www.canada.ca/en/revenue-agency/services/tax/representative-authorization/access/levels-scope.html) General information current as of August 2026 , not advice. Confirm your dates and speak with a CPA before you file. ## Related reading - [CRA automatic tax filing](https://www.everstonecpa.com/tax-update/automatic-tax-filing) - [Setting up CRA My Business Account](https://www.everstonecpa.com/blog/cra-my-business-account-setup-guide) - [Switching accountants](https://www.everstonecpa.com/switching-accountants) - [All CRA forms we cover](https://www.everstonecpa.com/forms) ## Other CRA forms [T4A: Statement of Pension, Retirement, Annuity, and Other Income](https://www.everstonecpa.com/forms/t4a) [RC4288: Request for Taxpayer Relief Cancel or Waive Penalties and Interest](https://www.everstonecpa.com/forms/rc4288) [T2054: Election for a Capital Dividend Under Subsection 83(2)](https://www.everstonecpa.com/forms/t2054) [GST20](https://www.everstonecpa.com/forms/gst20) [GST44](https://www.everstonecpa.com/forms/gst44) [T2091(IND)](https://www.everstonecpa.com/forms/t2091) [When your accounting firm merges or retires](https://www.everstonecpa.com/blog/accounting-firm-merged-what-now) ## Who does this work Authorization lets a firm see your accounts, answer letters and file for you. If a firm is taking over, the service page for [have a CPA firm deal with the CRA directly](https://www.everstonecpa.com/accounting-services) sets out what the engagement covers and how it is quoted. Filing one of these? Email us before the deadline, not after. We quote the work in writing first. [Email us about AUT-01](https://www.everstonecpa.com/email-us) ## Have a question about this? Ask free through [the quick-question form](https://www.everstonecpa.com/quick-question); a CPA replies within one business day. A 45-minute **Advice Call** is $225 plus applicable tax, credited to your first invoice if you become a client within 60 days. Or [send an enquiry](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form). [Ask a Free Question](https://www.everstonecpa.com/quick-question) [Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) Email info@everstonecpa.com ★★★★★ “…have been completing my bookkeeping, taxes and financials for the last 2 years and they have been amazing. Thank you!” R. H. · Google review --- Source: https://www.everstonecpa.com/forms/aut-01 Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online