Legislation

​​​​​​​In addition to National Instrument-52-108-​Auditor Oversight​, several Canadian provinces and territories have enacted auditor oversight legislation, including:

  • Ontario
  • British Columbia
  • Yukon
  • Northwest Territories
  • Saskatchewan
  • Manitoba
  • New Brunswick
  • Alberta

CPAB is recognized as an auditor oversight body in each of these jurisdictions, except Alberta. In Québec, CPAB operates by way of an agreement with the Ordre des CPA du Quebec. The most extensive auditor oversight body legislation is the Canadian Public Accountability Act (Ontario).

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