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CHARTERED

PROFESSIONAL

ACCOUNTANTS OF

NOVA SCOTIA

(CPA Nova Scotia)

Fair Registration

Practices Act (FRPA)

Review

Table of Contents .................................................................................................................................................... 1

Executive Summary ................................................................................................................................................. 2

Introduction ............................................................................................................................................................ 3

Context of the Profession in Nova Scotia ............................................................................................................... 4

Occupational Profile ........................................................................................................................................... 4

Organizational Description ................................................................................................................................ 4

Active Membership Requirements .................................................................................................................... 5

Registration Requirements ................................................................................................................................ 5

CFTA Transfers .................................................................................................................................................... 5

Organizational Structure and Staffing ............................................................................................................... 6

Types of Licenses/Certificates Issued ................................................................................................................ 6

Overview of Registration Process ........................................................................................................................... 7

Registration Information ................................................................................................................................... 7

2017 Registration Data ........................................................................................................................................... 9

Exemplary Practices .............................................................................................................................................. 12

Fair-access Analysis ............................................................................................................................................... 14

FRPA Review Questionnaire and Assessment ...................................................................................................... 14

FRPA Action Plan ................................................................................................................................................... 32

Disclaimer .............................................................................................................................................................. 34

Appendix ............................................................................................................................................................... 35

Chartered Professional Accountants of Nova Scotia Page 2

FRPA Review Report

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FRPA Code

Chartered Professional Accountants of Nova Scotia Page 3

FRPA Review Report

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Fair Registration PracticesCode -

Chartered Professional Accountants of Nova Scotia2018 Review

Guide to Fair Registration Practices Act

Fair Registration Practices CodeGovernment of Nova Scotia Chartered Professional Accountants of Nova Scotia Page 4

FRPA Review Report

Occupational Profile

Chartered Professional Accountants Act,

(5) In order to serve and protect the public interest in the practice of chartered professional accounting,

CPA Nova Scotia shall:

(a) preserve the integrity of the accounting profession; (b) maintain public confidence in the ability of the accounting profession to regulate itself; (c) 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: (i) establishing, maintaining, developing and enforcing: (A) standards of qualification for registration and continuation of

Registration;

(B) standards of practice; and (C) standards of professional ethics, knowledge, skill and proficiency; (ii) regulating the provision of regulated services; (iii) certifying members to engage in the practice of public accounting; (iv) regulating the practice, competence and professional conduct of registrants and registered firm;, and (v) regulating the use of protected designations in accordance with this Act and the by-laws; (d) promote and foster greater public awareness of the practice of chartered professional accounting; (e) 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; (f) where not inconsistent with the public interest, advance the professional interests of registrants and registered firms; and (g) do such other lawful acts and things as are incidental to the attainment of the purposes and objects of CPA Nova Scotia.

Organizational Description

o o o Chartered Professional Accountants of Nova Scotia Page 5

FRPA Review Report

o o o o o o o o o o o o o o o o

Active Membership Requirements

Registration Requirements

CFTA Transfers

Chartered

Professional Accountants Act (Nova Scotia).

Chartered Professional Accountants of Nova Scotia Page 6

FRPA Review Report

International Applicants

Organizational Structure andStaffing

Types of Licenses/Certificates Issued

Public Accountants Act (Nova Scotia)

Chartered Professional Accountants of Nova Scotia Page 7

FRPA Review Report

Registration Information

Chartered Professional Accountants of Nova Scotia Page 8

FRPA Review Report

2.

Cost of Registration (including payment methods)

Registrant Group Type of Fee Fee Amount Payment Methods Chartered Professional Accountants of Nova Scotia Page 9

FRPA Review Report

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# Question Response

Total number of individuals with practicing

licenses/certifications. Do not report on any licenses or certificates you issue to a business, school or group. Number of registrations for the reporting year, from applicants who received their qualifications as indicated below: Types of practicing licenses/certificates you issue and total number of individuals for each type identified for the reporting year. Number of completed applications submitted by applicants who received their qualifications as indicated below. o Accepted: o Rejected: o Still in process: o Withdrawn: o File inactive or closed: o Accepted: o Rejected: o Still in process: o Withdrawn: o File inactive or closed: o Accepted: o Rejected: o Still in process: o Withdrawn: Chartered Professional Accountants of Nova Scotia Page 10

FRPA Review Report

o File inactive or closed: o Accepted: o Rejected: o Still in process: o Withdrawn: o File inactive or closed: For those new Canadian applicants (not NS), list the provinces in Canada (and associated numbers) where the level of education to qualify the applicant for licensure (training or work experience for trades) was obtained. For new international applicants, list the source countries (and associated numbers) where the applicant received the level of education to qualify them for licensure (training or work experience for trades). Average length of time (in days) between receipt of a completed application and response to the applicant, for those who received their qualifications as indicated below. Response to the applicant to include whether they meet the requirements, partially meet and need to fill gaps, or there is no match and other pathways might be a consideration. Average registration process time (or application approval) for those who received their qualifications as indicated below. Chartered Professional Accountants of Nova Scotia Page 11

FRPA Review Report

Total costs (to the applicant) associated with registration (certification) for applicants who received

their qualifications as indicated below. Separate costs that the regulatory body themselves imposes on the applicant from other necessary costs incurred related to registration. Number of appeals, internal reviews or challenges related to a registration decision from applicants who received their qualifications as indicated below: Length of time the appeals or internal review process took for applicants who received their qualifications as indicated below: What does registration with your organization authorize? Chartered Professional Accountants of Nova Scotia Page 12

FRPA Review Report

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Name of the

Exemplary

Practice:

Exemplary

Practice Category:

Description:

Chartered Professional Accountants of Nova Scotia Page 13

FRPA Review Report

Value to

Applicants:

Value for

Regulator:

Link to further

information:

Name of the

Exemplary

Practice:

Exemplary

Practice Category:

Description:

Value to

Applicants:

Value for

Regulator:

Link to further

information: Chartered Professional Accountants of Nova Scotia Page 14

FRPA Review Report

&]OErvoǐ] 'the Fair

Registration Practices CodeAct (FRPA)

Act Act Act

Internet

Email

Hard Copy

Telephone

Generally speaking, we respond to phone or

email inquiries by directing individuals to the information on the website, where the processes are outlined in detail. Hard copies are only provided in the event that an individual stops by the office, but they are still directed to the website. Chartered Professional Accountants of Nova Scotia Page 15

FRPA Review Report

Yes, all applicants are able to begin the process

directly with CPA Nova Scotia. There is an exception with "Group D", which is applicants who are members of the Association of

Chartered Certified Accountants (ACCA) or CPA

Ireland, who are required to commence the

process with CPA BC. Once they arrive in Nova

Scotia the membership from CPA BC can be

transferred to CPA Nova Scotia. http://www.cpans.ca

1 (Strongly Agree)

2 3 4

5 (Strongly Disagree)

Self-initiated

Feedback from Applicants

Policy Change

Updates to various MRA/RMA agreements

On-going. The website is always being updated

with improvements, policy changes andquotesdbs_dbs27.pdfusesText_33

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