CPA Code of Professional Conduct

Ethical principles are established to protect the public interest and the integrity of the profession.

A CPA designation provides you not only with an eminently useful set of skills and knowledge but with entry into a group of like-minded professionals. Your fellow designation holders use their CPA in a fascinating variety of ways, from performing forensic audits to providing tax services, to helping small businesses get a solid financial foundation. Every CPA is the public face of the CPA designation, and your professionalism, knowledge, and commitment to quality are its standard-bearers. 

To help uphold this professional standard and reputation, CPA Nova Scotia has developed a Code of Professional Conduct, outlining a Chartered Professional Accountant’s responsibilities to their clients, the public, and to their colleagues and associates. This code applies to all members, registered firms, candidates, and students regardless of the type of professional services they provide. 

The CPA Code not only helps guide the profession, but it also serves as a public statement of good faith, assuring the public that Chartered Professional Accountants, as a body, voluntarily hold themselves to the highest principles. These principles aim to serve the public interest with skill, integrity, and professionalism at all times. These principles also help to foster courteous and ethical conduct within the profession. 

So what does this mean? It means that as CPAs, we all work together to uphold the profession’s reputation for integrity, ethics, and high professional standards. 


CPA Code of Professional Conduct