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
(Limited Services Licence)