For Practitioners

CPA New Brunswick regulates the services provided to the public by public practice firms. All members who wish to start or maintain a public practice are required to obtain a public practice license.

The Chartered Professional Act of New Brunswick and the CPA New Bylaws describes "public practice" as those tasks, services and func­tions, as may be prescribed, performed by a chartered pro­fessional accountant and offered to or provided to the pub­lic" whether on a full‐time or part‐time basis, alone or in partnership with others, in respect of any one or more of the following:

  • performing an audit engagement and issuing an auditor’s report;
  • performing any other assurance engagement and issuing an assurance report;
  • a compilation, including a compilation of a financial forecast or projection, prepared while performing an external engagement service and the notice to reader communication is required as set out in the compilation engagement section(s) of the CPA Canada Handbook – Assurance;
  • accounting, insofar as it involves analysis, advice and interpretation in an expert capacity, but excluding record keeping; and
  • taxation, insofar as it involves advice and counseling in an expert capacity, but excluding mechanical processing of returns”.