Membership
Registration and Qualification as a Student
Membership by Affiliation - Chartered Accountants
Membership by Affiliation - Accountants with Foreign Credentials
Transferring or Joining another Provincial Institute (PICA)
Fee Schedule
Resignation Procedure
Penalties for non-payment of fees
Reinstatement of Members Suspened or Terminated for Non-Payment
Special Fee Provisions
Change of Address?

Membership

You may become a Chartered Accountant in Nova Scotia in the following ways: Registration and Qualification as a Student
Membership by Affiliation

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Registration and Qualification as a Student

The majority of Chartered Accountants have joined the Institute in this fashion. Upon graduation with an undergraduate degree from a Canadian university or equivalent, you must then:

For additional information, please see How to Become a CA.

Membership by Affiliation

Chartered Accountants

If you are already a Chartered Accountant and a member in good standing of another Provincial Institute, you can become a member of the Institute of Chartered Accountants of Nova Scotia (ICANS) by affiliation. In order to do so, the following is required:

• A letter of good standing from your present Provincial Institute.
• Complete an MembershipApplication.pdf recommended and signed by two members of this or your present Institute.
• Include membership dues at time of submitting your membership application. See Fee Schedule for appropriate amount. For assistance in determining your fee amount please contact Cheryl Arsenault, Membership Registrar.
• The Membership Committee will then consider and recommend the application for approval by Council.

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Accountants with Foreign Credentials

The Canadian Chartered Accountants’ International Qualification Appraisal Board (IQAB) has examined the qualification programs of accounting regulatory bodies of some countries and determined whether they are “recognized” or “non-recognized”.  Other countries have programs that are “non-assessed”.  You may be granted exemptions from some requirements depending on the designation of the program.  The majority of applicants for membership in Nova Scotia are those who hold US CPA designations.

Holders of Recognized Foreign Designations

If you hold a recognized foreign accountancy designation, you may be eligible to join the Institute by affiliation with only a requirement to demonstrate sufficient knowledge of Canadian laws and standards. You will be asked to provide the following documentation for assessment by ICANS:

• certification of membership from your accountancy body
• letter from former accountancy body stating that you were a member in good standing, if you are no longer a member
• letter(s) of reference
• forms completed by previous employers describing your work experience
• proof of citizenship/immigration status.

Additional Requirements

1. You will be required to complete the CA Reciprocity Examination (CARE).
2. Depending on your previous work experience, you may be asked to complete additional fieldwork/practical training, or to complete additional academic courses and the Atlantic School of Chartered Accountancy (ASCA) program and examinations.

For more information on joining the Institute by affiliation, contact the Cheryl Arsenault, Membership Registrar.

Holders of Non-Recognized or Non-Assessed Foreign Accounting Designations

If you hold a non-recognized or non-assessed accountancy designation, you will be required to register as a student, complete additional academic courses and examinations in the Atlantic School of Chartered Accountancy (ASCA) program, successfully write the Uniform Evaluation (UFE), and complete the required period of practical experience.

If you hold a non-recognized or non-assessed foreign designation, you should contact the ASCA directly for more information.

You will be asked to provide the Atlantic School of Chartered Accountancy with the following documentation for assessment:

• academic transcript
• course descriptions in field of study
• certification of membership from your accountancy body
• letter from former accountancy body stating that you were a member in good standing, if you are no longer a member
• letter(s) of reference
• forms completed by previous employers describing your work experience
• proof of citizenship/immigration status.

Based on the assessment, you may receive credits for some or all the Atlantic School of Chartered Accountancy program, and receive credit for practical experience completed prior to registration.

If you hold a non-recognized or non-assessed foreign designation, you should contact ASCA directly for more information on registering as a student.

Holders of US CPA Designations

Pursuant to a Mutual Recognition Agreement, a US CPA designation may be either recognized or not-recognized, depending on certain criteria.

Recognized US CPA Designations

If you hold a US CPA Designation and are a member in good standing with one of the 54 State Boards of Accountancy in the United States of America, which makes similar provision allowing a person holding a valid CA designation granted by this Institute to obtain the CPA certificate granted by that State Board, you may be eligible to join the Institute by affiliation with only a requirement to demonstrate sufficient knowledge of Canadian laws and standards, provided:

1. You obtained the CPA certificate as a result of passing the US Uniform CPA Examination while resident in the United States, and
2. You acquired qualifying accounting experience, acceptable to this Institute while resident in the United States. Qualifying accounting experience means that an individual must have acquired, in the United States, at least thirty months of public or other accounting experience acceptable to this Institute.

You will be required to provide documentary evidence of fulfilling the above requirement for assessment by ICANS at the time of your application, including:

• certification of membership from the State Board
• letter(s) of reference
• forms completed by previous employers describing your work experience
• proof of citizenship/immigration status.

Additional Requirements

• You will be required to complete the CA Reciprocity Examination (CARE).
• Depending on your previous work experience, you may be asked to complete additional fieldwork/practical training in public accounting. An applicant for membership who has obtained at least two years but less than 30 months of public accounting experience is required to obtain, prior to being admitted to membership, a period of prescribed practical experience such that the aggregate of acceptable public accounting experience is equivalent to 30 months.
• You may be asked to complete additional fieldwork/practical training, or to complete additional academic courses and the Atlantic School of Chartered Accountancy (ASCA) program and examinations.
• If the State Board of Accountancy has not already formally acknowledged that it makes similar provision allowing a person holding a valid CA designation granted by this Institute to obtain the CPA certificate granted by that State Board, it may be necessary for you to request the Institute to confirm such provision before you will be admitted.

For more information on joining the Institute by affiliation, contact Cheryl Arsenault, Membership Registrar.

Non-Recognized US CPA Designations

If you hold a US CPA Designation which does not meet the requirements for recognition (generally the CPA Examination was written and the practical experience requirement was fullfilled outside the US), the CPA Designation is not recognized for reciprocity, and you will be required to meet the qualification requirements for holders of Non-Recognized or Non-Assessed Foreign Designations.

Chartered Accountant Reciprocity Examination (CARE)

Information on the CARE examination can be found on the Institute of Chartered Accountants Ontario (ICAO) website.

ICAO administers the examination and the information applies equally to applicants to the Nova Scotia Institute.

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Transferring or Joining another Provincial Institute (PICA)

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Fee Schedule - May 1, 2010 to April 30, 2011

NOTES
1. A Deemed Resident Member is a member who lives outside Nova Scotia but who is not a member of another Provincial Institute, the Bermuda Institute, or a corporate body outside Canada having the same or similar objects as the Institute.

2. A Non-Resident Member is member who lives outside Nova Scotia unless a "Deemed Resident" for fee purposes (see #1 above).

3.  A Practicing Member is defined in the by-laws as a member who is engaged in the practice of public accounting and includes member employees of practicing members.  The by-laws define "practice of public accounting" as “offering service whether on a full-time or part-time basis to members of the public, alone or in partnership with others, in respect of any one or more of the following:

• 'Public Accountancy' as defined in the Public Accountant's Act, Chapter 245, R.S.N.S. 1967, as amended from time to time; or
• 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"

4. A Non-Practicing Member is a member who is not engaged in public practice (see #3 above).

5. A Prime Member is an individual who chooses to pay CICA dues through the Nova Scotia Institute.  A Non-Prime Member pays CICA dues through another Provincial Institute or through the Bermuda Institute.

6. Entrance Fee - See Bylaw sections 5 & 6.

7. Transfer Fee – First year fee amount for CAs already maintaining a full resident prime membership with another provincial Institute and joining ICANS mid-year.

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Resignation Procedure

A member located in another province wishing resigned status with the Nova Scotia Institute effective April 30, 2010 should note and do the following:

Step 1

If membership has not already been obtained with another Provincial Institute, you must become a member there before resigning from the Nova Scotia Institute in order to remain a Chartered Accountant.

Step 2

• Write a letter stating that you are resigning from the Institute of Chartered Accountants of Nova Scotia. Click here to complete a form letter.
• With your letter of resignation, include your membership certificate per:

Bylaw Section 3 (2)
"Such certificate shall remain the property of the Institute and in the event of termination or suspension of membership for any reason other than death shall be returned to the Institute."

Mail your letter and membership certificate to:

Cheryl Arsenault, Membership Registrar
The Institute of Chartered Accountants of Nova Scotia
1791 Barrington Street, Suite 1410
Halifax, NS B3J 3L1

If you are unable to locate your membership certificate, the Institute will require you to complete a notarized form stating that you "no longer have in your possession a certificate of membership in the Institute of Chartered Accountants of Nova Scotia".
This form must be notarized.

Important Note:
Please note that all resignation requests must be submitted, with the appropriate documentation, to the Institute by the processing closing date of June 15th of the new fiscal year. The responsibility for advising the Institute rests with the member, and the Institute regrets that it is unable to refund any dues already paid after the June 15th closing date.

Penalties for non-payment of fees

Annual fees are due and payable by May 1st each year (By-law Section 7A).

1.     Suspension - members who have not paid their fees or assessments within 75 days of the due date or have not submitted their resignation will be suspended. (By-law 8(1); By-law 4)

 

2.     Termination - members whose fees or assessments are not paid within 9 months after the date of their suspension shall be terminated and their name shall be removed from the register of members. (By-law 8(2))

Reinstatement of Members Suspended or Terminated for Non-Payment of Fees

1.     Suspensions - Council has adopted the following policy for purposes of considering the cancellation of a By-law 8(1) suspension:

 

The member shall be required, at a minimum, to:

o    Submit a completed Membership Application Form;

o    Pay a Readmission Fee of $250 (plus taxes) together with any outstanding annual fees.

 

2.     Terminations - Council has adopted the following policy for purposes of considering the readmission of a By-law 8(2) termination:

 

The member shall be required, at a minimum, to:

o    Submit a completed Membership Application Form;

o    Pay a Readmission Fee of $700 (plus taxes) together with any unpaid annual fees;

o    Provide satisfactory evidence of professional competency.

 

Note: The foregoing is a general overview of Council’s policies. For further information you should contact the Director of Regulatory Affairs.

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Special Fee Provisions

1. Membership Fee Reduction Policy Information
• Membership Fees Reduction Request Form
• Financial Hardship Status 
2. Life Status Category 

For more information, you may contact Cheryl Arsenault, Membership Registrar  at the Institute office.

Change of Address

Please advise ICANS of any changes in your work or home address as soon as possible by completing our online database update form. The information will be updated automatically with ICANS and CICA. If you require assistance, or have any questions, please contact Cheryl Arsenault, (902) 425-3291.

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