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The Institute of Chartered Accountants in Nova Scotia

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Under powers contained in Section 25A of the Chartered Accountants Act, Council periodically issues interpretations for the information and guidance of members and students, on matters related to the Rules of Professional Conduct. The Interpretations should be read in conjunction with the Rules, including the Foreword and its Application section. Council has not issued Interpretations on all of the Rules.

New Interpretations to the Rules, and amendments to existing Interpretations, are developed by Council in consultation with the Ethics Standards Harmonization Committee. That committee has been established by the Canadian Institute of Chartered Accountants and consists of representatives appointed by the Provincial lnstitutes/Ordre to co-ordinate matters relating to Rules and Interpretations.

Download the Council Interpretations Adobe Acrobat file.

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If you have any questions regarding the Interpretations contact Gregory H. Crosby, CA, LL.B, Director of Regulatory Affairs, (902) 425-3291.