The Companies Act and Bankruptcy Act require a person to be a public accountant in order to act as a judicial manager and trustee in bankruptcy respectively.  ACRA has registered public accountants for the specific purpose of becoming judicial managers and/or trustees in bankruptcy.  These public accountants are not allowed to perform audit services without the prior approval of the Public Accountants Oversight Committee.  

The list of public accountants who are registered for the purpose of becoming judicial managers pursuant to section 227B(3)(a) of the Companies Act and/or trustees in bankruptcy under section 34(a)(i) of the Bankruptcy Act and not to perform audit is available at this link (PDF, 136KB).

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