Council Guidelines
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Council Guidelines are issued by the Council under its
authority to make regulations to carry out or facilitate the
purposes of the Public Accounting Act, 2004. They
deal with aspects of the Council's Standards where it is in
the public interest that the authorized designated bodies
have a consistent approach. They are numbered consecutively
by year and are referenced to the applicable Sections of the
Council's Standards.
Council Guidelines are
available in electronic form below or on request and at cost as a paper
document to members of the public requesting the same.
Council Guideline No. 2007-1 - French Version of Terminology
Relating to Disclosure of Status as a Licensed Public
Accountant
Council Guideline No. 2007-2 - Requirement to be Licensed to
Sign Public Accounting Documents and Disclosure of Status as
a Licensed Public Accountant
Council Guideline No. 2007-3 -
Criteria for Establishing that an Applicant for Renewal of a Licence has Practised Public Accounting in a Substantive Way
Council Guideline No. 2007-4 -
Criteria for Issuance of a Public Accounting Licence to a
Member of an Authorized Designated Body who Previously
Qualified But Never Applied For a Licence or Allowed His or
Her Licence to Lapse
Council Guideline No. 2008-5 – Processes, Procedures and
Practices for Conducting a Review Pursuant to s. 22 of
the Public
Accounting Act, 2004
Council Guideline No. 2010-6 –
Criteria for Issuance of a Public Accounting Licence to a
Member of a Newly Authorized Designated Body Who Has
Substantial Involvement in Public Accounting But Who Does
Not Meet All of the Requirements of Council Standards 2
(post-secondary education), 3 (pre-licensing education and
study) and/or 4 (pre-licensing experience)
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