Public accounting legislation in Nova Scotia has recently been substantially amended. The amendments contained in Bill 140 received Royal Assent on December 15, 2015 and the amendments were proclaimed on August 1, 2016.

Principal changes to public accounting regulations in the province arising from the amendments include:

  • Clarification of the definition of “public accounting”
  • The establishment of a two tier license structure by the creation of a restricted license only permitting the holder to conduct “review engagements”.
  • Conforming to the requirements of the AIT agreement and FRPA legislation.
  • Insuring that public accounting standards are both consistent with national standards and are maintained at a level that protects the public interest.

While the requirements for licensing are largely consistent with those currently in place the amendments are sufficient to require revisions in the application process including the forms. Required changes to our forms and website are currently in the development stage.

If circumstances require the issuance of a licence prior to the release of the revised application forms please contact the Board.


The Public Accountants Board was created by chapter 369 of the revised statutes of The Province Of Nova Scotia "an act related to Public Accountants" (The act is included on this website). It applies to those who practice public accounting.

For the purposes of the Act, the “practice of public accounting” means the performance of or the offer to perform either of the following services for a memberof the public:

(i) an assurance engagement as set out in the applicable section of the CPA Canada Handbook–Assurance,

(ii) a specified auditing procedures engagement as set out in the applicable section of the CPA Canada Handbook–Assurance;

In order to perform any of these functions, including the performance of a review engagement or to hold oneself out to be a Public Accountant you must be licenced under the act. A license is not required to issue Notice to Reader financial statements.


Qualified persons may apply for a license (application form included on website) The license fee is payable through PayPall or cheque, payable to The Public Accountants Board Of The Province Of Nova Scotia. Persons who are members of professional accounting bodies must also submit a letter of good standing from their association.

If you do not hold yourself out to be a Public Accountant you do not need to be licensed to perform the following functions:

  • Accounting , Bookkeeping , Tax , Management Consulting
  • Computer Consulting