Despite this, some provinces, specifically Quebec, Ontario, and Nova Scotia, have had in place long-standing barriers to CGAs that restrict them from undertaking public accounting duties, such as acting as auditors.
Malgré tout, certaines provinces, c'est-à-dire le Québec, l'Ontario et la Nouvelle-Écosse, ont dressé il y a longtemps des obstacles qui empêchent toujours les CGA d'exercer des fonctions d'expertise comptable telles que la vérification.
