In January 2013, CICA and CMA Canada announced the establishment of Chartered Professional Accountants of Canada (CPA Canada) under the Canada Not-for-profit Corporations Act. CPA Canada will support provincial accounting bodies that have unified, and all those that will unify, under the CPA banner. All members and the public have access to the CPA Canada bylaw that outlines the principles by which the national CPA organization operates and interacts with its members. To facilitate easy reference, the document has been posted to the CPA Canada website here.\nCICA and CMA Canada, and all those bodies participating in unification, have lived by the original overarching unification principles published in May 2011. These are the principles that have guided all participating bodies as they worked collaboratively and with full respect for their counterparts to develop merger agreements. A key component of merger discussions has been the protection of legacy member rights. Through spring 2012, all participating bodies worked diligently to develop the legacy rights protections and by summer of 2012 that work was complete and the outcomes then guided remaining merger discussions.\nLegacy rights are enshrined in the CPA Canada bylaw and detailed in Article 4.\nClick here to read Article 4 – Protection of Legacy Rights.