The Public Accountants Board of Nova Scotia (PABNS) is responsible for the regulation of public accounting in Nova Scotia. The Board is an independent regulatory body created under the authority of the province’s Public Accountants Act.

The practice of public accounting is defined as the performance of, or an offer to perform, either of the following services for a member of the public:

  1. An assurance engagement as set out in the applicable sections of the CPA Canada Handbook – Assurance
  2. A specified auditing procedure engagement (review engagement) as set out in the applicable sections of the CPA Canada Handbook – Assurance

Anyone who performs any public accounting service in Nova Scotia, must be licensed by PABNS.


NOTE: A licence is not required to issue a Compilation (Notice To Reader financial report) or in performing other non-public accounting services such as accounting, bookkeeping, tax preparation, management or computer consulting.