Discipline Process

The Chartered Professional Accountants of Nova Scotia is the governing body for Chartered Professional Accountants in the province. Under the Chartered Professional Accountants Act, it has been granted the power to regulate the profession in Nova Scotia and has an obligation to protect the public. As such, it has the authority to require members, candidates, students, and registered firms (collectively referred to as “registrants”) to adhere to a strict Code of Professional Conduct, ByLaws  and Regulations, and to investigate registrants who have breached those rules, bylaws and regulations.

CPA Nova Scotia’s complaints and discipline processes become operative when complaints are received from the general public, or from other registrants.  However, CPA Nova Scotia is not required to have a formal written complaint to commence an investigation if it receives information that raises a question about a possible breach or breaches of the rules, By-Laws or regulations by a registrant. 

CPA Nova Scotia is not a civil court and does not provide a fee dispute mediation service nor does it have the power to order restitution to third parties. Anybody with a concern over a registrant’s conduct is encouraged to try to resolve the matter directly with the registrant involved. If you fail to find a satisfactory resolution, a complaint may be filed with CPA Nova Scotia.