The name of the Registered Firm must fall within the stipulations set out in the Registered Firm Name Policy. This applies to all registered firms, approved practice names and new firm applicants. It should be interpreted in conjunction with the CPA Nova Scotia By-Laws and CPA Nova Scotia Code of Professional Conduct.
When considering a possible practice name, consider what would be acceptable by CPA Nova Scotia for registration purposes. A registered firm name cannot be:
Q: "How can I be sure if the firm name I am considering meets the requirements set out by CPA Nova Scotia?"
Practitioners are able to obtain a registered firm name pre-approval by completing a Pre-approval of Firm Name request form. There is no cost involved in having a firm name pre-approved. If the firm name contains “Chartered Professional Accountant(s)” or “CPA”, the Nova Scotia Registry requires a letter of consent from CPA Nova Scotia to register the firm with the Registry. Please send the Pre-approval of a Firm Name request form to [email protected]. The consent letter will be sent directly to the practitioner. CPA Nova Scotia does not send consent letters to the Nova Scotia Registry.
Q: "We're a public practice firm. How should we use the CPA designation in our firm name?"
You need to use the descriptive style "Chartered Professional Accountants" when signing off on any engagements or reports. The CPA Nova Scotia Code of Conduct (Section 401-403) has specific information regarding your firm's name and the descriptive style requirements around the usage of "Chartered Professional Accountant(s)".
Q: "Our firm has more than one CPA. Can we use the plural version?"
Yes. You can use "Chartered Professional Accountants" in your firm name if you have more than one designated CPA. However, if the only other CPA is a staff member, be aware that if they leave the firm, it puts you in breach of the rules until the name is changed back to the singular (or until another CPA is hired in their stead).