Section 1.(1)(r) of the Chartered Professional Accountants and Public Accounting Act defines "public accounting" as:
(i) the performance or offer to perform any of the following services for the public:
(A) an assurance engagement as defined in the CPA Canada Handbook,
(B) a specified auditing procedures engagement as defined in the CPA Canada Handbook,
(C) a compilation engagement as defined in the CPA Canada Handbook,
(D) an accounting service involving summarization, analysis, advice, counsel or interpretation, unless it is part of, but incidental to, the performer’s primary occupation, if other than accounting,
(E) a forensic accounting, financial investigation or financial litigation support service,
(ii) the provision or offer of opinion, advice, counsel or interpretation with respect to a taxation matter in conjunction with a service described in subclause (i),
(iii) the preparation of, or offer to prepare, a tax return or other statutory information filing in conjunction with a service described in subclause (i)