Public accountancy
This page and the page reserved for members only contain useful information about the definition of the public accountancy, the CA auditor designation and compilation engagements.
Acts constituting the practice of public accountancy are defined in Section 19 of the Chartered Accountants Act.
The practice of public accountancy consists in:
1º expressing an opinion to provide a level of assurance about a financial statement or any part of a financial statement, or about any other information related to the financial statement; this corresponds to an assurance engagement, which comprises the performance of both an audit engagement and a review engagement, as well as the issue of special reports;
2º issuing any form of certification, declaration or opinion in respect of information related to a financial statement or to any part of a financial statement, or in respect of the application of specified auditing procedures with respect to financial information, other than financial statements, neither being intended exclusively for internal management purposes; and
3º performing a compilation engagement that is not exclusively for internal management purposes.
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