CPA Nova Scotia By-Laws

The CPA Nova Scotia By-laws were established to provide clear and comprehensive governance to all CPA Nova Scotia members, upholding the professional standards we all share. 

The CPA Nova Scotia Board approved the By-laws governing the CPA profession in Nova Scotia. The framework for the By-laws is set out in the Chartered Professional Accountants Act, an excerpt of which is shown here: 

Chartered Professional Accountants Act, Section 5: 

In order to serve and protect the public interest in the practice of chartered professional accounting, CPA Nova Scotia shall     

  1. preserve the integrity of the accounting profession;
  2. maintain public confidence in the ability of the accounting profession to regulate itself;
  3. govern and regulate the practice of the profession and govern and regulate registrants and registered firms in accordance with this Act and the by-laws, including
    1. establishing, maintaining, developing and enforcing
      1. standards of qualification for registration and continuation of registration,
      2. standards of practice, and
      3. standards of professional ethics, knowledge, skill and proficiency,
    2. regulating the provision of regulated services,
    3. licensing members to engage in the practice of public accounting,
    4. regulating the practice, competence and professional conduct of registrants and registered firms, and
    5. regulating the use of protected designations in accordance with this Act and the by-laws;
  4. promote and foster greater public awareness of the practice of chartered professional accounting:
  5. promote and increase the professional knowledge, skill and proficiency of registrants and registered firms in financial reporting, strategy and governance, management accounting, audit, assurance, finance and taxation and other matters relating to the practice of chartered professional accounting:
  6. where not inconsistent with the public interest, advance the professional interests of registrants and registered firms; and
  7. do such other lawful acts and things as are incidental to the attainment of the purposes and objects of CPA Nova Scotia.