Firm Registration

CPA Nova Scotia requires individual members (or a group of members) to register as a firm before providing public accounting services or regulated services to the public. This is done to help us — and you — continue to uphold the values and standards that we share.

Public Accounting Services

Public accounting is defined by legislation (Section 2(zm) of the Chartered Professional Accountants Act) and by CPA Nova Scotia ByLaws, and include the following types of engagements: 

  • Audit Engagements as set out in the CPA Handbook - Assurance
  • Other Assurance Engagements as set out in the CPA Handbook - Assurance
  • Review Engagements as set out in the CPA Handbook - Assurance
  • Agreed Upon Procedures (previously Specified Audit Procedures) as set out  in the CPA Handbook - Assurance 

Other Regulated Services

Other regulated services are defined by CPA Nova Scotia By-Laws, and include the following types:

  • Compilation Engagements
  • Accounting Services involving analysis, advice, counsel or interpretation, but excluding record keeping.
  • Tax Services involving analysis, advice, counsel or interpretation, but excluding the mechanical processing of tax returns.

 

 How to Register 

To register as a firm, you must complete the following steps:

  1. Apply for registration, using the appropriate CPA Nova Scotia form found at the right of this page. This form will initiate both the firm registration process and the firm name approval process. You can choose to register as a Professional Corporation, a Limited Liability Partnership, a Sole Proprietorship, or a Partnership.
  2. You must pay registration fees
  3. You must provide evidence of Professional Liability Insurance.
  4. If your firm plans on engaging in public accounting services, the individual member(s) who sign off on engagements must apply to the CPA Nova Scotia Public Accounting Licensing Committee.