About Us

Timothy Kim CPA & Associates is a Chartered Professional Accounting firm registered with our provincial CPA body and bound by the CPA Code of Professional Conduct in accordance with Canadian accounting and tax laws.
 
We are committed to transparency and professional integrity. The following information is provided to assist clients in making informed decisions when engaging our services:

1. CPA Canada / Provincial CPA Registry
You can verify our registration and professional standing through your provincial CPA public registry.
 
2. Complaints
If you have concerns about the services provided, we encourage you to raise them with us directly. You may also lodge a complaint with our provincial CPA body or, for tax-related matters, with the Canada Revenue Agency (CRA).
 
3. Important Information Affecting Engagement
We disclose the following matters which may be relevant to your decision to engage or continue with our services:
• Our firm has no known conflicts of interest that would impair our objectivity.
• Some services may be outsourced to qualified professionals under strict quality control.
• All advice provided is general in nature unless explicitly confirmed in writing as specific to your personal or business circumstances.

For further information about our registration, obligations, and client rights, please contact us directly or visit the CPA Canada or CRA websites.
Our Team

Timothy Kim

Principal

Bachelor of Commerce, Fellow Chartered Professional Accountant (FCPA, Canada), CRA Registered E-file Tax Agent, Ontario Registered Corporate Registry Agent
Timothy Kim is the Principal of the firm and obtained his tax agent licence in 2003 and then soon after, his qualification as a Fellow of CPA Canada. Currently based in Toronto, Timothy has had a long career in the accounting and finance industry, having worked in commercial roles as CFO and FD in industries including private equity, digital marketing & entertainment, fashion and insurance for over 15 years, in both Canada and the UK.

Finn Guster

Senior Associate

Diploma in Accountancy


Finn Guster started his career working in Finance Departments in commercial rolls early in his career until moving onto better his career in Accounting & Taxation Public Practice in 2005. He has a long history as a tax accountant, working for several CPA firms. Finn joined our team in 2018 and keeps up to date with ever-changing tax laws, focusing his attention on our firm’s developing role in the tax field and its expanding clientele who require tax advice.
Our Team

Timothy Kim

Principal

Bachelor of Commerce, Fellow Chartered Professional Accountant (FCPA, Canada), CRA Registered E-file Tax Agent, Ontario Registered Corporate Registry Agent
Timothy Kim is the Principal of the firm and obtained his tax agent licence in 2003 and then soon after, his qualification as a Fellow of CPA Canada. Currently based in Toronto, Timothy has had a long career in the accounting and finance industry, having worked in commercial roles as CFO and FD in industries including private equity, digital marketing & entertainment, fashion and insurance for over 15 years, in both Canada and the UK.

Finn Guster

Senior Associate

Diploma in Accountancy


Finn Guster started his career working in Finance Departments in commercial rolls early in his career until moving onto better his career in a Accounting & Taxation Public Practice in 2005. He has a long history as a tax accountant, working for several CPA firms. Finn joined our team in 2018 and keeps up to date with ever-changing tax laws, focusing his attention on our firm’s developing role in the tax field and its expanding clientele who require tax advice.
MKAY Associates
Vision

Our vision is to become the trusted, respected and preferred business advisor and go-to people for everything financial to clients who have value systems aligned with ours. We strive to have a reputation for the highest standards of quality, performance, and service.

Mission

Our mission is to provide individuals and businesses with quality accounting, taxation and business advisory services delivered in a timely, efficient and innovative manner to exceed our clients’ needs. When dealing with clients, we will always practice the highest ethical standards.

Values

Honesty & Integrity

Our actions and decisions will be governed by our commitment to always act in a trustworthy, respectful and professional manner with all stakeholders.

Innovation

We endeavour to add value and innovation wherever possible by offering a range of relevant services to our clients. We will apply these to the firm internally also.

Respect

We place great importance on the firm and its employees having a highly respected public image, which is gained by building strong and respectful relationships with each other and with clients.

Knowledge

We understand the importance of continuing to invest in and grow our staffs’ knowledge and technical capabilities and are committed to supporting continued studies.
recognised accounting public practice
Vision

Our vision is to become the trusted, respected and preferred business advisor and go-to people for everything financial to clients who have value systems aligned with ours. We strive to have a reputation for the highest standards of quality, performance, and service.

Mission

Our mission is to provide individuals and businesses with quality accounting, taxation and business advisory services delivered in a timely, efficient and innovative manner to exceed our clients’ needs. When dealing with clients, we will always practice the highest ethical standards.

Values

Honesty & Integrity

Our actions and decisions will be governed by our commitment to always act in a trustworthy, respectful and professional manner with all stakeholders.

Innovation

We endeavour to add value and innovation wherever possible by offering a range of relevant services to our clients. We will apply these to the firm internally also.

Respect

We place great importance on the firm and its employees having a highly respected public image, which is gained by building strong and respectful relationships with each other and with clients.

Knowledge

We understand the importance of continuing to invest in and grow our staffs’ knowledge and technical capabilities and are committed to supporting continued studies.
Let’s start making your
financial records healthy.
Let’s start making your
financial records healthy.
accounting tax and business Canada

Services

Taxation
Accounting
Bookkeeping
Self-Directed RRSP & IPP Compliance
Payroll
Corporate Registry Compliance

Ontario

Toronto

Copyright © Timothy Kim CPA & Associates 2025. All Rights Reserved.

accounting tax and business Canada
Ontario

Toronto

Liability limited by a scheme approved under Professional Standards Legislation

Copyright © Timothy Kim CPA & Associates 2025. All Rights Reserved.

accounting tax and business Canada

Ontario

Toronto

Copyright © Timothy Kim CPA & Associates 2025. All Rights Reserved.

accounting tax and business Canada

Ontario

Toronto

Liability limited by a scheme approved under Professional Standards Legislation

Copyright © Timothy Kim CPA & Associates 2025. All Rights Reserved.