Qualification and Renewal Criteria for certification to engage in the practice of accounting
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1 Public Accounting Certification Committee Rules Qualification and Renewal Criteria for certification to engage in the practice of accounting Overview: Section I. New Entrants to Public Accounting This section will include those individuals who were not members of a legacy body and have been admitted to CPA membership (post August 2, 2016) and wish to be certified to perform any of the acts and functions involved in the practice of public accounting (audit certification) or certified to perform any of the acts and functions involved in the practice of public accounting other than an audit engagement as set out in the applicable sections of the CPA Canada Handbook Assurance (review certification). Section II. Re-entry to Public Accounting This section will apply to CPA members who have qualified to practice public accounting in the past but have not been active in public accounting recently and wish to return to the practice. This section would also include those legacy members who have met all of the requirements to practice public accounting under their legacy designations and are applying to practice public accounting for the first time. The policies and requirements will vary depending on the time frame that the member has not been active in the practice of public accounting with a differentiation primarily at the five year mark. Members who return to the practice of public accounting after a period of less than five years will be subject to different requirements than those returning after a period in excess of five years. Section III. Bridging Requirements This section will apply to: 1. CPA members who have never qualified to be registered to provide public accounting services either under the CPA designation or under the legacy designations. This includes those legacy members who had not met the requirements to practice public accounting under their legacy designations. 2. CPA members who have qualified to perform any of the acts and functions involved in the practice of public accounting other than an audit engagement as set out in the applicable sections of the CPA Canada Handbook Assurance (review certification) and now wish to
2 perform any of the acts and functions involved in the practice of public accounting (audit certification) Section IV. Renewal of Public Accounting Certification This section will apply to all CPA members seeking renewal of their respective Public Accounting Certification. Section V. Transitional Provisions This section will apply to all CPA members who were practicing public accounting with their legacy body at the merger date (August 2, 2016).
3 Section I. New Entrants to Public Accounting AUDIT CERTIFICATION: 1. Education requirements: a. Candidates must choose Assurance and Tax electives. b. Candidates must demonstrate depth in financial reporting and assurance in the successful completion of the Common Final Evaluation. 2. Experience requirements: a. Candidates must complete their experience requirements within the frame work detailed in Appendix A. b. Candidates must undertake the experience in the training environment as detailed in Appendix A (pre-approved program route). c. Candidates must have a minimum of 1,250 chargeable hours in assurance of which a minimum of 625 hours must be in performance of audit services and 100 hours in providing tax services. d. Candidates must achieve the experience requirements in a five year period. REVIEW CERTIFICATION: 1. Education requirements: a. Candidates must choose Assurance and Tax electives. b. Candidates must demonstrate depth in financial reporting and assurance in the successful completion of the Common Final Evaluation. 2. Experience requirements: a. Candidates must complete their experience requirements within the frame work detailed in Appendix A. b. Candidates must undertake the experience in the training environment as detailed in Appendix A (pre-approved program route).
4 c. A minimum of 1,250 chargeable hours in assurance of which a minimum of 625 hours must be obtained in providing review services and 100 hours in providing tax services. d. Candidates must achieve the experience requirements in a five year period. All members certified to practice public accounting as a new entrant will be assessed for a practice inspection after their first year of practice.
5 Section II. Re-entry to Practice of Public Accounting For the purposes of this section a member is deemed to no longer be providing a specific service on the completion of the last engagement which involved that service. Previously qualified legacy members include those legacy members who have met all of the requirements to practice public accounting under their legacy designations and are applying to practice public accounting for the first time. In addition, this section does not apply to members who have completed an approved health, maternity or other approved leave of absence of up to eighteen months as they are not considered to have been absent from the practice of public accounting. Over five year absence or first time certification for a previously qualified legacy member: 1. Education requirements - Required CPD for the previous three year rolling period, relevant to the public accounting certification being applied for. 2. Experience requirements - One year under supervision of a registered member in the intended area of practice. Engagement supervision criteria includes: a. Tracking the progress of the engagement; b. Considering the competence and capabilities of individual members of the engagement team, whether they have sufficient time to carry out their work, whether they understand their instructions and whether the work is being carried out in accordance with the planned approach to the engagement; c. Addressing significant matters arising during the engagement, considering their significance and modifying the planned approach appropriately; and d. Identifying matters for consultation or consideration by more experienced engagement team members during the engagement. e. Supervising member must have cleared practice inspection. f. Supervising member signs off on experience. g. Supervising member signs off on all engagements; this requirement must be clearly communicated to all clients in advance. h. Supervisor attests to the accuracy of the reported experience.
6 CPA Nova Scotia assesses supervision and makes final decision. The recertified or newly certified member (in this section) will be assessed for a Practice Inspection upon completion of their first year of practice after they have been certified. Under five-year absence: 1. Education requirements - Required CPD for the previous three year rolling period, relevant to the practice certification being applied for. Certain prescribed CPD may be needed even if a member has been absent for less than five years. This generally would only be required in the event of substantial changes in the area the member wishes to practice and would be at the discretion of CPA Nova Scotia. 2. Experience requirements Generally there are no requirements for supervision or accelerated practice inspections. However the member may be required to do a re-entry plan and the member s past history will need to be considered to determine whether there were any outstanding practice issues at the time the absence from the practice of public accounting began.
7 Section III. Bridging Requirements 1. a CPA non-public accounting stream (including legacy members who have not met the requirements to practice public accounting as per the guidelines of the final PWAG report dated January 2015) and have not previously been certified to practice public accounting will be subject to the following requirements: a. Education requirements - Successfully complete the Assurance and Taxation electives if not done as part of their original certification route (examination challenges are permitted for those with appropriate experience and/or education). Successfully complete a built-for-purpose examination or equivalent that tests the same assurance and tax competencies to the same proficiency level as the CFE. b. Experience requirements Demonstrate that they have met the accounting. This entails: two years of experience within the last five in a pre-approved program in an office approved by CPA Nova Scotia to offer qualifying experience for audit or assurance services (up to18 months of experience earned pre-qualification in a path approved to train candidates in audit or assurance may be recognized if it was earned in the preceding five year period). 1,250 assurance chargeable hours of which 625 hours are inperformance of audit services for the audit certification or 625 hours are in performance of other assurance services for the review certification 100 tax services hours depth in assurance verification by the employer as to the hours and their categories and of the depth in assurance, which can be in the form of a negative confirmation. 2. CPA members who have qualified to perform any of the acts and functions involved in the practice of public accounting other than an audit engagement as set out in the applicable sections of the CPA Canada Handbook Assurance (review certification) and now wish to upgrade their certification to perform any of the acts and functions
8 involved in the practice of public accounting (audit certification) will be subject to the following requirements: a. Education requirements certification have met the education and examination requirements for the CPA Audit stream so there is no further education requirement. b. Experience requirements - certification should also have met the experience requirement with the exception of the 625 audit hours. Therefore they are required to meet the audit requirement by completing a minimum of 625 hours in performance of audit services in a pre-approved program, in an office approved by CPA Nova Scotia to offer qualifying experience for public accounting and have this verified by the employer. This experience can be obtained as an employee or as a contractor working on the files of the approved office offering the pre-approved program. The experience requirement must be met within a five year rolling period. In this section, members who meet the bridging requirements and become certified to practice public accounting for the first time or at a higher level that they had previously been certified for will be assessed for a practice inspection after their first year of practice at the new or higher level of certification.
9 Section IV. Renewal of Public Accounting Certifications The requirements for renewal of all public accounting certifications are as follows: 1. A completed application detailing the public accounting hours in the prior period by category of practice (audits, reviews and compilations and tax services). 2. Membership in CPA Nova Scotia must be maintained in good standing. 3. Confirmation that the mandatory CPD has been completed for the past year and is up to date for the three year rolling period. 4. Maintenance of the practical experience hourly requirement on a five year cumulative basis and on an individual yearly basis as follows: a. Audit Certification in the previous five year period the member must have a minimum of 1,250 hours in assurance services of which 625 are in performance of audit services and 100 hours in tax services. On a yearly basis the member must have a minimum of 250 hours in assurance services of which 125 are in performance of audit services and 20 hours in tax services. b. Review Certification in the previous five year period the member must have a minimum of 1,250 hours in assurance services (which for the purposes of this calculation can include compilation services). Over the cumulative five year period a minimum of 625 hours of review and compilation services must be obtained with at least 325 hours representing review services and 100 hours in tax services. On a yearly basis the member must have a minimum of 250 hours in assurance services, which can include compilation services for the purposes of this calculation however, a minimum of 65 hours must be in review services and 20 hours must be in tax services on an annual basis. Members who have been certified to practice public accounting but have not been practicing public accounting for the five year period will be required to adhere to the five year cumulative hourly requirements on a prorated basis. This would be calculated as 20% for one year of practice, 40% for two years, 60% for three years and 80% for four years until they have completed five full years of practicing public accounting.
10 Application may be made for a waiver or short term deferral of the yearly and/or five year cumulative hourly requirements for such things as a health, maternity leave or other approved leave of absences. The Committee has the discretion to renew a public accounting certification for a member who has met all the relevant requirements for renewal, with the exception of the annual or cumulative five year hourly requirements, and has demonstrated the required capabilities, competence and current skills to practice public accounting in the category they had been certified in. This discretion will be applied on a year by year basis.
11 Section V. Transitional Provisions 1. In Section IV upon renewal application for those members previously practicing public accounting with a legacy body as at August 2, 2016 the yearly and five year cumulative hourly requirements will become effective for the 2018/19 renewal year. 2. The CPD requirement for those members previously practicing public accounting with a legacy body as at August 2, 2016 will begin with the year ended December 31, 2016 and the three year rolling period will start with the 2016 calendar year being the first period.
12 Appendix A Education: Electives Audit Candidates must choose Assurance and Tax Electives Review Candidates must choose Assurance and Tax Electives. Common Final Examination Experience: Framework (Subject to overall qualification requirements) Experience: Training Environment Candidates must demonstrate depth in financial reporting and assurance. Candidates must gain experience in at least three financial reporting competency sub-areas Candidates must gain depth in the audit and assurance competency area (requiring that competencies be developed in all three audit and assurance competency subareas, two at Level 2) It is at the choice of the candidates as to where to gain experience in the remaining two competency sub-areas required for certification Qualifying experience must be gained through a pre- approved program in an office registered to provide audit services. The full 30-month certification experience requirement must be in public practice within a preapproved program Candidates must demonstrate depth in financial reporting and assurance. Candidates must gain experience in at least three financial reporting competency sub-areas Candidates must gain experience in at least two competency sub-areas (both at Level 2) from the audit and assurance competency area Candidates must gain depth in one competency area at the choice of candidates It is at the choice of the candidates as to where to gain experience in the remaining three competency sub-areas required for certification Qualifying experience must be gained through a pre- approved program in an office registered to provide review (and/or audit) services. The full 30-month certification experience requirement must be in public practice within a preapproved program
13 Experience: Hour Requirement Experience: Hour Requirement A minimum of 1,250 chargeable hours in assurance, of which a minimum 625 must be in audit of historical financial information. Review engagements may contribute to certain parts of an audit candidate's diversity of experience requirement, though the candidate must meet the minimum chargeable audit hour requirement of the audit stream. A minimum of 1,250 chargeable hours in assurance, of which a minimum of 625 hours must be obtained in providing assurance on historical financial information.
14 Appendix B - Assessment of Previously Qualified Legacy Members CPA Nova Scotia has adopted the public accounting qualification criteria recommended by CPA Canada. The recommendations were developed by CPA Canada and the Public Accounting Work Group (PAWG). The PAWG consisted of representatives from all legacy bodies, public accounting, industry, and education specialist. Included in PAWG Report recommendations, was an assessment of the various pathways from legacy bodies to public accounting and the associated requirements. A summary of the assessment is provided below, and should be used by members in determining eligibility, specifically if re-entry or bridging requirements apply. The assessment will apply to all Legacy members who wish to provide public accounting services but were not licensed by the Public Accountants Board of Nova Scotia prior to August 2, CPA Nova Scotia will assess all application using the guidance below. Audit Certificate: Legacy Education and Experience Assessment of Pathway CA Qualified pre-2009 or through the external audit stream. Re-entry Requirements CA Qualified post-2009 through non-external audit stream. Bridging requirements including PDPA CMA CMA certification and completion of national program post certification. Demonstrate two years of experience within the last five in a pre-approved training office for the public accounting route during which they achieved; 1250 assurance hours, of which 625 hours are audit of historical financial information; 100 tax hours Re-entry Requirements CMA CMA certification Bridging requirements including PDPA
15 CGA Qualified through PA1 Program (with CGA Assurance 2 & Tax 2). Re-entry Requirements Demonstrate two years of experience within the last five in a pre-approved training office for the public accounting route during which they achieved; 1250 assurance hours, of which 625 hours are audit of historical financial information; 100 tax hours CGA Qualified pre-1999 or without Assurance 2 and Tax 2 Bridging requirements including PDPA Review Certificate: The same bridging requirements are required for Review Certificates as for Audit Certificates except that, for practical experience, the minimum 625 audit of historical financial information chargeable hours be replaced by a minimum 625 chargeable hours in the assurance of historical information.
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