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Manuals - Municipal Accounting and Reporting Manual
The following accounting principles have been developed for application by Nova Scotia municipalities (including villages and service commissions) and their committees, boards, authorities or other such entities and are intended to be used in the preparation of the annual, audited financial statements.

This codification is to deal with accounting and auditing principles that apply in a unique way to Nova Scotia municipalities. The Handbooks of the Public Sector Accounting Board and the Canadian Institute of Chartered Accountants should be reviewed as the authoritative sources of guidance as to views on any matter in which this manual is silent.

Municipal Accounting and Reporting Manual (423K)
Portable Document FormatAdobe Acrobat required
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