Canadian accounting profession unification information
Canada was the second nation in the world to formally organize its accounting profession, after the United Kingdom, but it occurred in a fragmented manner by both locality and specialty. It would only begin to experience significant consolidation from 2012 onwards.
After some controversy in the first part of the 20th Century, it has been generally agreed that regulation of the Canadian accounting profession falls within provincial jurisdiction over matters of a local and private nature,[nb 1] as well as under the provincial education power with respect to training for achieving such professional qualifications.[1]
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^Richardson & Kilfoyle 2012, p. 9.
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