Public Accounting 

Public accounting is a restricted area of practice in Nova Scotia and is reserved for members who hold a Public Accounting Licence.  No individual in Nova Scotia can sign-off on a public accounting engagement unless they have a Public Accounting Licence.

Effective September 1, 2019, the practice of public accounting in Nova Scotia is defined within the Chartered Professional Accountants Act (Nova Scotia), Section 2(zm).  Public accounting includes, but is not limited to, audits of historical financial information, audits of controls, compliance with agreements, value-for-money audits in the public sector, specified audit procedures and reviews of historical financial information. 

Categories of Licences

Summary of Permitted Services


Audit Licence


(Full Licence)


  • Audit Engagements
  • Review Engagements
  • All acts and functions as set out in the CPA Canada Handbook-Assurance



Review Licence


(Limited Services Licence)




  • Review Engagements
  • Specified Procedures, such as Trust and Legal Reports