This consolidation is unofficial and is for reference only.  For the official version of the regulations, consult the original documents on file with the Registry of Regulations, or refer to the Royal Gazette Part II.
Regulations are amended frequently.  Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with the Registry that are not yet included in this consolidation.
Although every effort has been made to ensure the accuracy of this electronic version, the Registry of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting.
This electronic version is copyright © 2009, Province of Nova Scotia, all rights reserved.  It is for your personal use and may not be copied for the purposes of resale in this or any other form.


Public Accountants' Licensing Regulations

made under Section 28 of the
Public Accountants Act
R.S.N.S. 1989, c. 369
O.I.C. 82-839 (June 30, 1982), N.S. Reg. 156/82
as amended up to O.I.C. 2007-33 (January 22, 2007), N.S. Reg. 29/2007

(1) An application for a licence shall be in Form 1.

(2) An application for renewal of a licence shall be in Form 2.

(3) All regulations heretofore made prescribing forms for application for licence and application for renewal of licence are repealed.

(4) The fee to be paid for a licence or renewal of licence is $300.00.
Section 4 amended: O.I.C. 2007-33, N.S. Reg. 29/2007.


Form 1 - Application for Licence
Public Accountants Board of the Province of Nova Scotia

PO Box 44182
Bedford, NS B4A 3Z8
TEL: 902.857.1021 / FAX: 902.494.1578
E-MAIL: info@pabns.com


A license fee in the amount of $200.00 payable to the Public Accountants Board of the Province of Nova Scotia must accompany this application.

(Please print.)

Personal Information
1. Name ______________________________________________
(surname / first name / middle name)
2. Citizenship ______________________________________________
3. Home address ______________________________________________
    Postal code ______________________________________________
    Telephone ______________________________________________
    Fax ______________________________________________
    E-mail ______________________________________________
4. Name of practice ______________________________________________
5. Practice address ______________________________________________
  Postal code ______________________________________________
  Telephone ______________________________________________
  Fax ______________________________________________
  E-mail ______________________________________________
 
Consent
6. I hereby consent/do not consent (cross out the words that do not apply) to the information contained in 1, 4 and 5 being published on the website of the Public Accountants Board of Nova Scotia.
 
Education and Training in Public Accountancy
7. University ______________________________________________
    Degree ______________________________________________
  Year ______________________________________________
8. Membership in accounting institute or association:
  Name of inst. or assn. ______________________________________________
  Year of qualification ______________________________________________
 
Experience in Public Accountancy
9.
Employer Location Position Years
       
       
       
 
Hours in Accountancy
10. Over the 30- to 60-month period that ended on ____________________, I accumulated
  a. __________ chargeable audit service hours
  b. __________ chargeable assurance hours including review engagements
  c. __________ chargeable taxation hours
  and (complete one)

these chargeable hours were under the direct supervision of ________________________, who is a Public Accountant licensed in Nova Scotia.

or

these chargeable hours were under the direct supervision of ________________________, who is a Public Accountant practising in the jurisdiction of ________________________.

You may be required to submit a letter from the public accountant with whom you have worked, verifying the above hours.

 
General
11. Have you ever been convicted of an indictable offence or convicted of a summary offence related to fraud or theft?
Yes _______ No _______

(If the answer is yes, please give full details on a separate sheet.)

12. Have you ever been successfully sued in a civil action relating to fraud?
Yes _______ No _______

(If the answer is yes, please give full details on a separate sheet.)

13. Have you ever been disciplined by a post-secondary educational institution for an academic offence?
Yes _______ No _______

(If the answer is yes, please give full details on a separate sheet.)

14. (a) Have you ever been suspended, disqualified or censured or had disciplinary action instituted against you, as a member of any professional organization?
Yes _______ No _______
  (b) Have you ever been denied or had revoked any license or permit, the procurement of which required proof of good moral character?
Yes _______ No _______
  (c) In the 5 years immediately preceding this application, have you been adjudged in any legal proceeding with bankruptcy or insolvency or filed a voluntary petition in bankruptcy?
Yes _______ No _______
  (d) Are there any outstanding civil judgments against you or any actions outstanding against you that may result in a civil judgment?
Yes _______ No _______
  (e) Have you at any time not obeyed an order of any court requiring you to do or abstain from doing any action?
Yes _______ No _______

(If the answer is yes to any of the above questions, please give full details on a separate sheet.)

15. To your knowledge or belief, is there any event, circumstance, condition or matter not disclosed in your replies to the preceding questions that touches or may concern your conduct, character or reputation, and that you know is or believe might be thought to be an impediment to your being granted a license or warrant further inquiry by the Public Accountants Board?
Yes _______ No _______

(If the answer is yes, please give full details on a separate sheet.)

16. (a) Have you applied for a license as a public accountant in Nova Scotia or in any other jurisdiction?
Yes _______ No _______
  (b) Have you been refused a license to practise public accounting in Nova Scotia or any other jurisdiction?
Yes _______ No _______

(If the answer is yes to either 16(a) or (b), please give full details on a separate sheet.)

 
Authorization
I hereby grant the Public Accountants Board full authority to enquire of any police authority or other authority with regard to any criminal record or with regard to any of the matters referred to in questions 11, 12, 13, 14, 15 and 16, and I authorize all persons enquired of pursuant to this authorization to provide all information requested.
___________________________        
Date
___________________________
Signature of Applicant
--------------------------------------------------
Declaration of Applicant
I, _____________________________________________, the above-named applicant for a public accountant's licence, do solemnly declare that the statements contained in this application are complete and true in every respect;

And I declare that I am lawfully entitled to be employed in Canada;

And I declare that I shall carry on a practice as a Public Accountant, alone or in partnership with others and that I intend for the practice to be my principal means of livelihood;

And I declare that I am a member, in good standing, of the ____________________________ (name of accounting institute or association);

And I declare that I will hold, while licensed as a public accountant, public liability insurance with a minimum coverage of $1,000,000;

And I make the above statements conscientiously believing them to be true.

Declared before me at)
_______________________________,)
in the Province of ________________,)
on _______________________, 20____ )
)
A Notary Public in and for the Province)  __________________________
of _______________ or a Commissioner)  Signature of Applicant
for taking affidavits in and for the)
Province of __________________)
Form 1 replaced: O.I.C. 2004-455, N.S. Reg. 233/2004.


Form 2 - Application for Renewal of License
Public Accountants Board of the Province of Nova Scotia

PO Box 44182
Bedford, NS B4A 3Z8
TEL: 902.857.1021 / FAX: 902.494.1578
E-MAIL: info@pabns.com


A license fee in the amount of $200.00 payable to the Public Accountants Board of the Province of Nova Scotia must accompany this application.

(Please print.)

Personal Information
1. Name ______________________________________________
(surname / first name / middle name)
2. Home address ______________________________________________
    Postal code ______________________________________________
    Telephone ______________________________________________
    Fax ______________________________________________
    E-mail ______________________________________________
3. Name of practice ______________________________________________
4. Practice address ______________________________________________
  Postal code ______________________________________________
  Telephone ______________________________________________
  Fax ______________________________________________
  E-mail ______________________________________________
 
Renewal Year
5. I hereby apply for renewal of a Public Accountant's licence for the year ___________.
 
Consent
6. I hereby consent/do not consent (cross out the words that do not apply) to the information contained in 1, 3, 4 being published on the website of the Public Accountants Board of Nova Scotia.
 
General
7. Are there any outstanding civil judgments against you or any actions outstanding against you that may result in a civil judgment?
Yes _______ No _______

(If the answer is yes, please give full details on a separate sheet.)

8. Have there been any changes to the information provided in your original application for a licence or since your last renewal?
Yes _______ No _______

(If the answer is yes, please give full details on a separate sheet.)

9. To your knowledge or belief is there any event, circumstance, condition or matter not disclosed in your replies to the preceding questions that touches or may concern your conduct, character or reputation, and that you know is or believe might be thought to be an impediment to your licence being renewed or warrant further inquiry by the Public Accountants Board?
Yes _______ No _______

(If the answer is yes, please give full details on a separate sheet.)

--------------------------------------------------
Declaration of Applicant
I, ____________________________________, the above-named applicant for renewal of a public accountant's licence, do solemnly declare that the statements contained in this application are complete and true in every respect;

And I declare that I am lawfully entitled to be employed in Canada;

And I declare that I carry on a practice as a public accountant, alone or in partnership with others as my principal means of livelihood;

And I declare that I am a member, in good standing, of the ___________________________________ (name of accounting institute or association);

And I declare that I will hold, while licensed as a public accountant, public liability insurance with a minimum coverage of $1,000,000;

And I declare that I am subject to the practice inspection program with the ICANS/CGANS (cross out the portion that does not apply) and have completed the minimum professional development hours;

And I make the above statements conscientiously believing them to be true.

___________________________      
Signature of witness
___________________________
Signature of applicant
___________________________
Name of witness (please print)
Form 2 replaced: O.I.C. 2004-455, N.S. Reg. 233/2004.