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Engineers Nova Scotia Annual Report 2026

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Annual Report

ENGINEERS OPEN DOORS 2025-26


Mission: Guided by the Engineering Profession Act, we license registrants who are qualified and competent, assisting them to fulfill their obligations to practice engineering in the best interests of the public.

Vision: A safe and sustainable Nova Scotia protected by accessible, progressive, and trusted regulation of the engineering profession.


Table of Contents: President Report CEO & Registrar’s Report Message from Engineers Canada

6 8 12

Registrants & Applications Board of Examiners Complaints & Discipline Communications & Information Technology Professional Development Events Volunteers

15 19 20 22 24 26 28

2025 Annual Business Meeting Minutes

31

Budget 2026 - 2027 2025/2026 Financial Statements

37 43


Deceased Members We have been advised that the following registrants passed away this year. Our thoughts are with their families and friends. Acharya, Vipinchandra Addis, Anthony Adlakha, Paul Ali, Nouman Archibald, Joel Armstrong, Christopher Baig, John Baikie, Leslie Baird, John Barteaux, Donald Bell, Alan Bell, Adam Black, Eric Bogutyn, Andrzej (Andre) Borden, Robert Boyd, Peter Boyle, Peter Brandys, George Brooke, John Bruce, Allen Burke, Douglas Burke, Robert Burlock, Carl Burt, David Camp, William Campbell, Francis Campbell, Douglas Cann, Donald Carson, John Chapman, Edward

Chisholm, Arthur Chisholm, Kevin Cole, Hollis Collier, John Colquhoun, Harold Cooper, Steven Copp, David Courtney, Cyril Creasy, Nigel Crowell, Lee Cunningham, Barclay Cyrus, Pemberton Dajczer, Grzegorz Davidson, Susan Dawson, Eric Dinn, Donald Dow, John Driscoll, Joseph Duffney, Jeremiah Dumaresq, Marc Dyer, William Easton, Anthony Edwards, Michael Egar, David Ferguson, Skit Finlay, Colin Forte, Gino Fox, David Fraser, Keith Fry , Robert

Gillespie, Leonard Gillis, Simon Goad, George Grant, David Grieves, Peter Grimmer, Harley Guntur, Jagadeeswar Guppy, Edward Harmer, Daniel Hartlen, Ronald Hatchett, Brian Haverstock, Gregory Healey, Eldon Hearn, William Heffler , David Hodgson, Gary Hopkinson, John Hynick , Derrill Jangaard, Peter Jasinski, Eugene Jenkins, David Johnson, Peter Jones, Hugh Karis , Allen Kenneth Killen, Darrick King, Robert King, Hubert Kipouros, Georges Kwan, George Kyle, Gordon


Laing, Donald Langley, Graham Lantz, Gerald Gordon Lee , Fred Chew Sen Lee, Donald Lee , Robert Yik Ming Legge, Richard Leonard, Walter Lewandowski, Stanistaw Lynch, Brian MacDonald, Errol MacDonald, Dennis MacDonald, George MacDonald, Donald MacDonald, M. Sheldon MacDonald, Glenn MacDougall, Maurice MacDougall, Daniel MacGregor, James MacKay, Thomas MacKenzie, Donald MacKinnon, Bernard MacLean, John MacNeil, Linda MacPhee, Brian Mallett, John Garth Manchester, Keith Martell, David McDonald, Bernard McGowan, Edwin McLaughlin, Arthur McMillan, Alan Merritt, John Militzer, Julio Miller, Walter G. Morash, Murray Morris, Clarence Morrison, Ewen Murrans, John Murray, Richard Nicholson, Roy Norrena, Edward Otto, Harold Howard Parsons, David

Parsons, Eric Paterson, George Peach, Howard Peckham, Donald Penney, Brian Penwell, J. Clarence Perera, Veranja C. K. Peterson, Rein Phillips, Vivian Piggott, William Weston Pitre, Fernand Joseph Quinn, Willie Radchuck, Robert Randall, David Reid, George Reid, F. Andrew Rhodes, Edward Richards, William Ritchie, Robert Alex Gaston Rix , Eric Robinson, John Rogers, Bernard Rohland, Terry Rowe, Paul Sawyer, Douglas Shaw, Gary Sherwood, Roy Sinclair, Cleve Single, William Les Sircom, Richard Small, Leonard Smith, Hedley Smith, George Soudack, Sigmund Strasser, John Stuart, James Tam, Ted Theophilus, Gnanamuthu Theriault, Robert Thielen, Garry Tyner, Clifford Van Iterson, John Van Zutphen, Vincent Von Kursell, Andrew

Wadhwa, Jaspal Waugh, John Wax, Herbert Weld, Gordon Weld, Robert Wells, David Whitman, Robert Wilkinson, Robert Williams, Byrne Wilson , George Woodroffe, Robert Wylde , James Yeatman, R. H. Martin Yuill, Suther Yurkiw, Peter Zimmerman, William


Message from the President As I come to the end of my term as President of Engineers Nova Scotia, I am grateful to have served alongside such dedicated councillors, staff, volunteers, and registrants. This year has deepened my appreciation for the work involved in regulating our profession and for the many ways engineers contribute to their communities. Good governance has been a significant focus for Council. We have worked to clarify our responsibilities, strengthen financial oversight, and ensure our policies and processes support sound decisions. Governance and financial workshops helped build a shared understanding of Council’s duties. A Council task force also examined aspects of our financial practices and provided recommendations to guide further policy work. These efforts are part of the ongoing work of building an association that is accountable, effective, and worthy of public trust.

Dr. Jennie Rand, FEC, P.Eng. President, Engineers Nova Scotia

We have made progress on the review of the Engineering Profession Act. Following a comprehensive examination of the legislation, including comparisons with other jurisdictions and an assessment of regulatory risks, Engineers Nova Scotia shared its findings with government. Discussions are underway about a path toward modern legislation, regulations, and bylaws that reflect current engineering practice and support public protection. Alongside Geoscientists Nova Scotia, we raised concerns about the wording around “qualified persons” in Bill 137. Legislative change takes time, but this engagement is an important step. The demands of regulation are growing in other ways. Complaints and discipline work have become a larger part of the workload in Nova Scotia and for regulators across the country. Each matter requires careful attention, a fair process, and considerable time from

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staff and volunteers. Much of this work happens out of public view, yet it is central to protecting the public and maintaining confidence in the profession. It reinforces the importance of clear policy, sound governance, and the resources to carry out our mandate. I have appreciated the opportunities this year to hear directly from registrants about their work, their concerns, and their ideas for the association. Those conversations have helped bring practical issues forward and will be valuable as we develop our next strategic plan. The themes we continue to hear should help guide our priorities and keep our work connected to the people we serve. Women in Engineering and our broader equity, diversity, inclusion, and accessibility efforts are among the areas that will benefit from that continued input. Ahead of Council’s strategic discussions, I sought perspectives from people who have been involved in Women in Engineering initiatives. I also learned from colleagues at the Canadian Coalition of Women in Engineering, Science, Trades and Technology (CCWESTT) conference. These conversations offered useful ideas about how to turn our commitments into clear priorities and meaningful action. I have also been proud to represent Nova Scotia nationally. At Engineers Canada, I participated in discussions about governance reform and moderated a panel on collaboration and harmonization among regulators. Members supported significant changes to Engineers Canada’s governance, including a smaller Board and the addition of independent directors. It was encouraging to see member input contribute to decisions about the organization’s future. In the Presidents’ Group, we also explored how sharing tools and approaches can make it easier for engineers to practise across Canada, improve regulatory efficiency, and strengthen public protection. Effective collaboration depends on clear roles and respect for each regulator’s legislative responsibilities. Nova Scotia has valuable perspectives to offer and much to gain from working with colleagues across the country. Our staff ’s timely processing of applications is one example of the expertise Nova Scotia brings to these conversations. 2025-26 Annual Report

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Engineers Nova Scotia’s work depends on registrants who contribute their time and expertise. Council and committee volunteers support decisions about entry to practice, develop professional guidance, recognize excellence, and help us respond to emerging issues. Engineers also mentor students, speak at community events, and help young people see a future for themselves in the profession. As a professor, I find that especially meaningful. The students preparing to become engineers will inherit the standards and opportunities we build today. Continuing education is another part of that responsibility. The return of professional development webinars and the shared Atlantic Learning Management Platform have expanded opportunities for registrants to develop their knowledge. Our annual conference gives engineers a chance to exchange ideas and learn from one another. These opportunities support competent practice as engineering methods, technologies, and public expectations evolve. There is important work ahead: continuing discussions on legislative reform, strengthening our governance, considering how artificial intelligence (AI) can support regulatory practice, and planning for a more accessible office that meets the association’s future needs. I leave encouraged by the progress we have made and by the care and thought people bring to these decisions. With President-elect Andrew’s leadership, the dedication of our staff, and the engagement of our registrants, I am confident the incoming Council is well placed to take on these challenges and continue strengthening the profession in Nova Scotia. Thank you to my fellow councillors and Council Executive for your judgment and commitment. Thank you to Pal, Kris, and all Engineers Nova Scotia staff for your expertise and partnership. I also want to thank Denise, the Director from Nova Scotia on the Engineers Canada Board, for her dedicated service and for keeping us informed about the Board’s work. And thank you to the registrants who volunteered, shared their views, or spoke with me this year. It has been an honour to serve as your President, and I look forward to supporting the next Council as it carries this work forward.


Message from the CEO & Registrar Reporting Period: August 1, 2025, to July 31, 2026 Year in Review The 2025-26 reporting year marked an important period of transition for Engineers Nova Scotia. While the organization continued to deliver its core regulatory responsibilities, much of the year's work focused on preparing the organization for the next decade of regulation. Several initiatives that had been under development for several years reached major milestones, while new projects were launched to support future growth, modernization, and organizational sustainability.

Pal Mann, P.Eng., CD, FEC, FCSSE, ICD.D. Chief Executive Officer, Registrar, & Secretary

The environment in which Engineers Nova Scotia operates continues to evolve. Nova Scotia experienced significant activity in housing, infrastructure, renewable energy, defence, advanced manufacturing, and technology sectors, all of which depend on a strong and competent engineering profession. At the same time, engineering regulators across Canada continued to address increasing labour mobility, the integration of internationally educated professionals, rapid technological change, and growing public expectations regarding transparency, accountability, and service delivery. Against this backdrop, Engineers Nova Scotia focused on strengthening regulatory effectiveness while investing in the systems and organizational capacity needed to meet future demands. Looking back, several themes emerged repeatedly throughout the year: modernization of the licensure process, digital transformation, organizational readiness, strengthened collaboration with partners, and a continued focus on public protection.

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Many of the year's most significant accomplishments occurred behind the scenes. Registrants may not immediately see the impact of the new database architecture, improved reporting systems, or strategic planning activities; however, these investments improve the organization's ability to regulate effectively when faced with changing circumstances and provide better service to applicants, registrants, volunteers, and the public.

Strategic and Regulatory Progress The most significant regulatory achievement of the year was the successful transition to Competency-Based Assessment (CBA) for all new applicants. This transition represents more than a change in the registration process. It reflects a broader approach to evaluating engineering competencies. By assessing demonstrated competencies rather than relying primarily on time-based experience requirements, Engineers Nova Scotia has aligned its practices with the national framework, providing greater transparency, consistency, and defensibility in licensing decisions. The transition required substantial preparation, including ongoing assessor recruitment and training, process development, quality assurance measures, and applicant support resources. The successful implementation of CBA was made possible through the efforts of staff, volunteer assessors, and collaboration with regulators across Canada. The organization also began exploring how the CBA framework could support more flexible pathways to licensure. One example is ongoing work with military engineering communities to examine how structured military engineering experience can be assessed within the competency framework. This initiative reflects an important principle underlying modern regulation: maintaining rigorous standards while recognizing that engineering competence can be developed through a variety of professional experiences. Digital modernization was another major area of focus. During the year, Engineers Nova Scotia completed the 2025-26 Annual Report

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implementation of the Registration Administration Application and Database (RAAD), replacing a heavily customized legacy platform with a modern cloud-based system built on iMIS. This represented one of the largest technology projects undertaken by the organization in recent years. Staff from across the organization contributed to system configuration, testing, data migration, process redesign, communications, and training activities. Following implementation, effort shifted toward stabilization and continuous improvement, including dashboard development, reporting improvements, workflow refinements, and enhanced controls. The result is a more sustainable technology platform capable of supporting future regulatory and operational requirements. This was also a change management process for registrants as they moved to the new Engineers Nova Scotia portal; our thanks for their patience. Work also continued on practice support, professional sustainment, and continuing professional development initiatives. The Atlantic Learning Management System became an increasingly important tool for delivering continuing education opportunities to registrants across the region. Collaboration among engineering regulators in Nova Scotia, New Brunswick, Prince Edward Island, and Newfoundland and Labrador has created opportunities to share resources and improve access to learning opportunities while reducing duplication of effort. Several Atlantic region regulators outside engineering have inquired about collaborating in the system.

Governance, Stewardship and Strategic Development Council continued to provide effective oversight and strategic leadership throughout a period of significant organizational change. Beyond its regular governance responsibilities, Council addressed several important issues that will influence the future direction of Engineers Nova Scotia. One of the most visible examples was the Office Relocation Project. What began as an accommodation


study evolved into a broader strategic initiative examining workplace requirements, accessibility, technology integration, hybrid work models, operational efficiency, and long-term organizational sustainability. During the reporting period, accommodation analyses were completed, governance structures were established, procurement activities commenced, and an Office Relocation Task Force was formed to provide expert advice to management. While the project remains ongoing, important groundwork was completed that will support future decision-making. Council also continued to monitor progress against the Strategic Plan while beginning discussions that will ultimately inform development of the next strategic planning cycle. Strategic priorities such as digital modernization, Equity Diversity Inclusion and Accessibility (EDIA) implementation, volunteer engagement, Competency-Based Assessment, legislative modernization, continuing professional development, and organizational excellence continued to guide decision-making throughout the year. National collaboration remained an important component of the organization's work. Engineers Nova Scotia actively participated in the Engineers Canada Governance Review and broader discussions regarding the future role and structure of Engineers Canada as a national alliance of regulators. These discussions represent more than governance reform; they reflect fundamental questions about how regulators can work together to improve public protection, enhance mobility, and support a strong and consistent engineering profession across Canada. Engineers Nova Scotia played an active role in ensuring that Nova Scotia's perspective was represented during these conversations.

Financial Stewardship Engineers Nova Scotia remained in a strong financial position throughout the year and continued to demonstrate prudent stewardship of registrant resources.

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Strategic investments were carefully balanced against long-term sustainability objectives. Major expenditures associated with the RAAD modernization initiative were supported through governance processes designed to ensure appropriate oversight and accountability. These investments were undertaken with a long-term perspective, recognizing that modern regulatory organizations require robust digital infrastructure to operate effectively and efficiently. We continue to allocate year-end surpluses to internally restricted asset funds, supporting ongoing modernization while preserving the financial resilience needed to advance future strategic priorities and limit potential impacts on annual dues.

Organizational Capacity Equally important was the organization's investment in its people. Staff managed the demands of day-to-day regulatory operations while leading several major initiatives simultaneously. The year required adaptability, collaboration, and a willingness to embrace change. Significant effort was devoted to strengthening organizational processes, supporting employee development, improving performance management practices, and building the capacity required to sustain future growth. Over the year, we made deliberate decisions to leave several vacant positions unfilled until we had a clearer understanding of the skills and capacity needed to keep pace with the organization’s growing needs. We expect to begin filling those vacancies in the upcoming fiscal year.

Volunteers and Partners Engineers Nova Scotia's accomplishments are the result of the collective contributions of staff and volunteers, Council members, committee members, assessors, educators, and partner organizations. Partnerships with organizations such as Engineers Canada, the Atlantic regulators, Immigrant Services


Association of Nova Scotia (ISANS), Techsploration, Atlantic Science Links, Youth Science Canada, universities, employers, and other professional regulators continued to support the organization's objectives in areas including licensure, professional development, outreach, diversity, and public awareness. These relationships contribute to a stronger profession and enable Engineers Nova Scotia to extend its impact well beyond its own organizational resources. The contributions of volunteers deserve recognition. From governance and discipline matters to registration assessments and professional practice initiatives, volunteers contribute significant expertise and countless hours in support of the profession and the public interest. Their commitment remains the organization's greatest strength.

Looking Ahead As Engineers Nova Scotia enters the final year of its current Strategic Plan, attention will increasingly shift from implementation to optimization. Key priorities include continued stabilization and enhancement of RAAD, quality assurance for both Competency-Based Assessment (CBA) and the Continuing Professional Development (CPD) program, advancement of legislative modernization discussions, progression of the office relocation initiative, continued collaboration with Engineers Canada and partner regulators. This sets the platform for the development of the 2028-2032 Strategic Plan.

Closing Remarks Our 2025-26 accomplishments demonstrate that organizational modernization is rarely the result of a single project or decision. Rather, it is achieved through a series of connected improvements that strengthen governance, promote transparency, improve service, build organizational resilience, and enhance public confidence. Engineers Nova Scotia enters the coming

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year well positioned to build on that foundation while continuing to fulfill its mandate of serving and protecting the public interest. Engineers Nova Scotia's success ultimately depends on the professionalism, competence, and integrity of its registrants. Every day, professional engineers and licence holders across Nova Scotia apply their knowledge and judgment to projects and decisions that shape communities, support economic growth, protect the environment, and safeguard public safety. On behalf of Council and staff, I extend sincere appreciation to all registrants for their continued commitment to ethical practice, lifelong learning, and the high standards expected of the engineering profession. The willingness of registrants to uphold these standards, support one another, contribute as volunteers, and engage constructively with the regulator is fundamental to protecting the public interest. I would also like to thank the many volunteers, committee members, assessors, mentors, employers, and partners who contribute their time, expertise, and perspective in support of the profession and the public interest. Through a shared commitment to excellence, accountability, and service from all of its registrants, Engineers Nova Scotia remains well positioned to meet future challenges and opportunities while continuing to protect the public and support the engineering profession throughout the province. With gratitude, DS (Pal) Mann, CD, FEC, FCSSE, P.Eng., ICD.D. CEO & Registrar, Engineers Nova Scotia


Message from Engineers Canada Dear friends and colleagues, As the Engineers Canada Director for Nova Scotia, it is my pleasure to share an update with you on the work and priorities at Engineers Canada. I am also very pleased to share with you that this year, I am a member of the Engineers Canada Governance Committee as well as the Canadian Engineering Qualifications Board (CEQB). As many of you know, Engineers Canada is the national organization of the provincial and territorial engineering regulators. Engineers Canada’s role is to support national collaboration, accredit undergraduate engineering programs, develop guidance and assessment tools, and represent Canada in international engineering agreements. This work helps support the provincial and territorial regulators carry out their public protection responsibilities while supporting consistency and mobility across the country. Denise Pothier, MBA, FCAE, FEC, LL.D. (honoris causa), P.Eng., ICD.D

Governance modernization was a major focus during the past year. Engineers Canada undertook a comprehensive review of its governance structure, including Board size and composition, voting arrangements, and the roles of its committees and direct reports. Following national consultation, the Members approved in principle a smaller Board based on a one regulator, one seat model, as well as the inclusion of independent directors. Further work was initiated to translate these directions into bylaw amendments and an implementation plan. This work is intended to create governance that is more efficient, accountable, and responsive to regulator priorities. Accreditation and academic standards also remained central to the Board’s work. The Canadian Engineering Accreditation Board (CEAB) continued its work on accreditation criteria and the future of engineering accreditation.

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The Board approved accreditation regulations addressing transfer credits for Collège d'enseignement général et professionnel (College of General and Vocational Education, CÉGEP) programs, while broader discussions continued about how the accreditation system can remain rigorous, sustainable, and adaptable to changing approaches in engineering education. This work is important because graduates of accredited programs are considered academically qualified to begin the licensure process in Canada. The CEQB continued to develop guidance and tools for regulators. During the year, its work included consultation on draft national guidance for managing frivolous and vexatious complaints. Broader discussions also continued regarding the role, governance, and future direction of the CEQB as part of Engineers Canada’s governance review. This work supports regulators by promoting greater consistency in regulatory practices and providing nationally developed guidance on emerging issues. National collaboration and harmonization continued to receive considerable attention. Regulators and Engineers Canada discussed practical initiatives related to mobility applications, shared regulatory tools, national data systems, continuing professional development, and competencybased assessment. These discussions underscore the value of Engineers Canada’s role as a national convenor that can coordinate collaboration, support information sharing, and help regulators identify opportunities to reduce duplication while maintaining regulatory independence.

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Engineers Canada also maintained Canada’s international relationships through the International Engineering Alliance and related agreements. Continued participation in these international systems supports the recognition of Canadian engineering education and professional qualifications abroad and helps ensure Canadian standards remain aligned with international best practices. As Nova Scotia’s Director, I value the opportunity to be included in Council meetings which allows me the opportunity to bring our regulatory perspective to these national discussions. I look forward to continuing to represent Nova Scotia’s interests as Engineers Canada advances its work on governance, accreditation, qualifications, and national collaboration. I hope to connect with many of you during the Annual Business Meeting and look forward to seeing old friends and making new ones. With much gratitude, Denise Pothier, MBA, FCAE, FEC, LL.D. (honoris causa), P.Eng., ICD.D Engineers Canada Director for Nova Scotia


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Registrants Engineers Nova Scotia has 9861 registrants in all categories (excluding students and exam candidates).

9100

10000

9546

9861

We had an increase of

315

registrants year over year

8000

6000

16.2%

4000

1059 of 6523 Professional Engineers are women

2000

24.2%

0 Aug 31, 2024

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Sep 2, 2025

Aug 31, 2026

384 of 1586 Engineers in Training are women


Welcoming Newcomers

Countries where 1-4 Internationally Trained Applicants are from Countries where 5-14 Internationally Trained Applicants are from Countries where 15-29 Internationally Trained Applicants are from Countries where 30-55 Internationally Trained Applicants are from

Engineers Nova Scotia recognizes applicants' international qualifications and equivalencies that meet the same licensure requirements to practise engineering as domestic applicants. 2024-25 Annual Report

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Application trends Applicants who do not hold degrees from CEAB accredited programs and are not from a country that has a reciprocal mobility agreement with Canada will have their academic and experience qualifications assessed by the Board of Examiners. Assessment Application Numbers, 2023-2026 2026

2025

2024

2023

60 50 40 30 20 10 0 Jan

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Feb

18

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec


Board of Examiners The Board’s normal workload includes assessing academic and experience qualifications of internationally educated applicants, assessing the experience of Engineers-inTraining (EITs) without an assigned mentor, and assessing Post Grad Degree experience of EITs. Board of Examiners Activity, By The Numbers Stats from August 2025 to August 2026 Academic and Experience Reviews:

171

Experience:

58

Re-assessments:

21

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Complaints & Discipline The Complaints Committee met on a monthly basis over the past fiscal year to investigate 15 new and eight existing complaints. As part of the investigation of these complaints, the Complaints Committee sought assistance from Legal Counsel interpreting legislative requirements, engaged an external investigator to assist with preliminary investigation of complaint files, and conducted numerous interviews with complainants, registrants, and others. During the course of the year, the Complaints Committee dismissed six complaints and referred two complaints to the Discipline Committee for disciplinary hearings. This is the first time that complaints have been referred to the Discipline Committee in over 15 years. A complainant that is not satisfied with the disposition of a complaint by the Complaints Committee may apply to the Chair of the Discipline Committee for a review of the treatment of the complaint. If a review is requested, the Chair of the Discipline Committee appoints a member of the Discipline Committee to act as a Review Officer. A Review Officer does not reinvestigate the complaint and cannot review or consider new information. The purpose of the review is not to determine whether the Complaints Committee’s decision was correct or to reassess the facts of the complaint; rather, it is an examination of the treatment of the complaint by the Complaints Committee, to determine whether their treatment of the complaint, including the process leading to the decision, was fair. Disposition options available to the Review Officer include dismissing the appeal, referring all or part of the complaint back to the Complaints Committee for reconsideration, or referring the complaint to the Discipline Committee for a disciplinary hearing. Four complainants requested a review of the treatment of their complaints by the Complaints Committee 2025-26 Annual Report

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during the fiscal year. These reviews generally determined that the complaints had been properly treated by the Complaints Committee; however, one issue that was the subject of a portion of a complaint was referred back to the Complaints Committee for re-evaluation on a limited basis. The Review Officers who completed these reviews spent an extensive number of hours assessing how complaints were treated, and they are thanked for their diligence and support of the Complaints process. Compliance with, and enforcement of, the Engineering Profession Act and By-Laws is an important area of focus. Staff continue to work with individuals, human resources professionals and companies to ensure that only professional engineers licensed in Nova Scotia are practicing engineering and using the title of engineer, the P.Eng. designation, and other protected terms. Engineers Nova Scotia, and the other provincial and territorial engineering regulators, have recently noted a significant increase in cases of unauthorized engineering practice and fraudulent use of the engineer’s stamp. Staff are considering how best to address these issues using a range of measures, including further policy development, collaboration with other engineering regulators, timely public communications, and consideration of whether public or private prosecution may be appropriate in specific circumstances. Verification of an individual or company’s registration with Engineers Nova Scotia can be conducted at engineersnovascotia.ca/member-directory. It is important to note that verification is only valid for the time in which it occurred, as an individual or company’s status could change at any time.


Complaints Summary Any person who has a concern about the work of a registrant (Professional Engineer or Engineer-in-Training) of Engineers Nova Scotia may raise this concern with Engineers Nova Scotia.

Complaints Cases, 2021-2026 Active Cases

Review Requests

New Cases

Discipline Committee Referral

Cases Closed

15

12

9

6

3

0

2021-22

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2022-23

2023-24

2024-25

2025-26


Communications and Information Technology Communications work kept registrants informed and connected to the profession. Through the quarterly online magazine The Engineer, the International Women in Engineering Day publication, a Pride feature, registrant and project profiles, and other digital storytelling, Engineers Nova Scotia highlighted professional practice, innovation, CPD modernization, fraud awareness, equity, diversity, inclusion and accessibility, and recognition within the profession. The e-newsletter, website, social media channels, and event communications supported Council election promotion, National Engineering Month, conference and awards programming, volunteer recruitment, zone engagement, professional development events, CBA and CPD modernization, and the ongoing Verify Before You Hire fraud awareness campaign. Throughout the 2025–2026 reporting year, Information Technology staff supported Engineers Nova Scotia by improving internal systems, cybersecurity, and staff support. Priorities included the RAAD/ iMIS modernization project, post-launch stabilization, Phase 2 business process mapping, requirements validation, sandbox preparation, and project documentation. Cybersecurity work continued through phishing awareness, penetration testing planning, multi-factor authentication, security controls, and bringing technical support services in-house. IT also supported website modernization planning, Mailchimp and database integration, Teams and SharePoint governance, help desk delivery, staff and registrant support, and cross-departmental process improvements. This helped staff work more efficiently, improved registrant support, and kept key operational priorities moving forward. 2025-26 Annual Report

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Digital Publication Impressions:

48,581

Average Publication Read Time in Minutes:

5:26


Social Media Engineers Nova Scotia’s three largest social media channels are LinkedIn, Facebook, and Instagram. They are used to inform registrants of engineering news, foster pride in engineering among registrants, share resources, increase public awareness, and drive event registration.

Social Media Channel Followers 5000

Facebook Instagram

4118

LinkedIn

4000

3000 2078

2000 1293

1000

July 31, 2024

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July 31, 2025

July 31, 2026


Professional Development Learning Management Platform (LMP) Engineers Nova Scotia's Learning Management Platform provides registrants with on-demand access to PD across all four CPD categories: Ethical Practice, Regulatory Learning, Technical Learning, and Communication and Leadership. The LMP offers registrants greater accessibility, flexibility, and alignment with regulatory requirements. In the 2025-26 fiscal year (August 2025-July 2026), the LMP delivered seven Ethical Practice Learning online courses, seven Regulatory Learning courses, eight Technical Learning courses, and five Communication and Leadership courses.

Continuing Professional Development hours awarded through the LMP:

5519

Continuing Professional Development courses offered through the LMP:

27

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Restructured Zones Engineers Nova Scotia updated our regional zone structure, designed to better reflect where our registrants live and work today, and to strengthen engagement across the engineering community throughout the province. All zones are now centred around the province’s Associated Universities to strengthen engagement and create meaningful outreach opportunities for students within each zone.

Zone 1 (Halifax/Hants) Zone 2 Cape Breton/Victoria/ Inverness/Richmond Zone 3 Lunenburg/Queens/Kings/Annapolis/ Digby/Yarmouth/Shelburne Zone 4 Pictou/Antigonish/Guysborough Zone 5 Colchester/Cumberland

Victoria Inverness

CBU Cape Breton

StFX Richmond Cumberland Antigonish Colchester Pictou Dal Agr. Guysborough Campus Acadia Hants Kings Halifax Annapolis Lunenburg Digby

Queens

Yarmouth Shelburne

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Dalhousie and SMU

Hub (Associated University)


Events Engineers Nova Scotia and its committees delivered 21 in-person events from August 1, 2025 to July 31, 2026.

Organizational Events (7)

Attendence

Professional Development Conference 2025

200

Annual Business Meeting & Town Hall 2025

97

Engineering Excellence Gala 2025

200

5th Annual Golf Tournament

68

Winter Social 2025

447

Spotlight on Local Innovation 2026

251

Summer Social 2026

86

National Engineering Month Committee Events (6) Trivia Night 2026

135

9th Annual Curling Bonspiel 2026

48

Engineering Exploration Day 2026

358

Pi Day 2026

175*

Lacrosse Game Night 2026 (NEM & EP Committees)

24

Sweat & Sip March 2026 (NEM & EP Committees)

12

Emerging Professionals Committee & Zone Events (8)

Attendence

CBRM Townhall & Winter Social 2025

60

Sweat & Sip Fall 2025

24

Cape Breton Zone - Engineering Bowling Night

18

Wine Tasting & Networking Event

40

13th Golf Scramble 2026

64

Sweat & Sip Summer 2026

11

George Island Tour

28

PRIDE Event 2026

478

* estimated number of attendees 2025-26 Annual Report

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Volunteers As a self-regulating professional organization, Engineers Nova Scotia could not operate without the dedicated effort of its volunteers. We thank each and every one of you for your work over the past year. Aaron Kennedy, P.Eng. Abdallah Zeineddin, EIT Dr. Adam Donaldson, FEC, P.Eng. Adel Merabet, P.Eng. Adeola Olatunde, P.Eng. Akintunde Ogundeji, P.Eng. Alain Asafor Asafor Chi, P.Eng. Alan Ehrenholz, P.Eng. Alana MacLellan-Bonnell, FEC, P.Eng. Alanna West, P.Eng. Alexander De Sousa, FEC, P.Eng. Dr. Allison Mackie, P.Eng. Amir Mohammad Aali, P.Eng. Amy Darrach, P.Eng. Amy Price, P.Eng. Ananya Bhattacharya, P.Eng. Andrew Polegato, FEC, P.Eng. Andrew Thalheimer, P.Eng. Anthony Rose, P.Eng. Anthony Urquhart, P.Eng. Audrey Hiscock, P.Eng. Benjamin Breen, P.Eng. Benjamin Valiquette, P.Eng. Blair Forbrigger, P.Eng. Breagh Thomas, P.Eng. Brian Travis, FEC, P.Eng. Brian Ward, P.Eng. Brianna O'Malley, EIT Brianna Rietzel, P.Eng. Brittany MacDonald-MacAulay, P.Eng. Browren Allard, FEC, P.Eng. Bryan Darrell, FEC, P.Eng.

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28

Camelia Salem, P.Eng. Christian Boudreau, FEC, P.Eng. Christina Yeadon, P.Eng. Christine Bonnell-Eisnor, FEC, P.Eng. Christopher Davis, FEC, P.Eng. Christopher Feetham, FEC, P.Eng. Christopher Moffitt, P.Eng. Christopher Shortall, FEC, P.Eng. Christopher Zinck, FEC, P.Eng. Clifton Johnston, P.Eng. Colin Dickson, FEC, P.Eng. Colleen Rodgerson, P.Eng. Congying (Helen) Xia, P.Eng. Conrad LeLièvre, FEC, P.Eng. Craig Arthur, P.Eng. Dr. Craig Lake, FEC, P.Eng. Crysta Cumming, FEC, P.Eng. Crystal Sutton, P.Eng. Dalton Killorn, EIT Daniel MacDonald, FEC, P.Eng. Daniel Yanez Sanchez, P.Eng. Darcy Fuller, P.Eng. Darrell Marsh, FEC, P.Eng. Darrell Thompson, P.Eng. Darrin McLean, FEC, P.Eng. David Pottle, P.Eng. Dean Forgeron, P.Eng. Debra McLellan, FEC, P.Eng. Denis Pellichero, P.Eng. Denise Pothier, FEC, P.Eng. Denise Trim, FEC, P.Eng. Dennis Fowler, FEC, P.Eng.


Donald Ross, FEC, P.Eng. Edward Farquhar, P.Eng. Eileen McEwen, P.Eng. Dr. Emeka Oguejiofor, FEC, P.Eng. Emma Fudge, P.Eng. Erin McMenemy, P.Eng. Faith Mauka, EIT Fatou Secka, P.Eng. Frank Comeau, P.Eng. Genanne Beck, FEC, P.Eng. Dr. Georgeta Bauer, FEC, P.Eng. Giselle Hage, P.Eng. Graeme Koivu, EIT Gregor Deveau, EIT Hamed Soleimani Motlagh, P.Eng. Hana Elnaggar, EIT Hannah LeBlanc, P.Eng. Harry Daemen, FEC, P.Eng. Helen Langille, FEC, P.Eng. Huu Nguyen, P.Eng. Ian Squires, P.Eng. Jade Farr, P.Eng. James Beck, FEC, P.Eng. James Brown, P.Eng. James Fletcher, FEC, P.Eng. James Hannam, FEC, P.Eng. James MacQueen, P.Eng. James Simmons, FEC, P.Eng. Jeffrey Heyman, P.Eng. Jeffrey Knapp, FEC, P.Eng. Dr. Jennie Rand, FEC, P.Eng. Dr. John Blake, P.Eng. John Crane, P.Eng. John Eisnor, FEC, P.Eng. C John Flewelling, P.Eng. John MacKinnon, P.Eng. Jordan Foster, P.Eng. Jordan MacNeil, P.Eng. Julia Sarty, EIT Kaluwa Dharmawansa, P.Eng. Karyn Hemsworth, FEC Katherine MacLeod, FEC, P.Eng. Kavita Khanna, P.Eng. Kayleigh Brown, P.Eng. Kayleigh Landers, P.Eng.

2024-25 Annual Report

29

Keith Boddy, P.Eng. Kelsey Green, FEC, P.Eng. Kevin Bezanson, FEC, P.Eng. Dr. Kevin McTaggart, P.Eng. Krista Phillips, P.Eng. Kulvinder Dhillon, FEC, P.Eng. Kyle MacPherson, EIT Larry Rosborough, FEC, P.Eng. Lawrence Murphy, FEC, P.Eng. Leslie Bateman, P.Eng. Liane Sandula, P.Eng. Linda Lefler, P.Eng. Lisa Stout, P.Eng. Dr. Mae Seto, FEC, P.Eng. Maen Artimy, P.Eng. Makayla Rozsa-Grover, P.Eng. Malcolm Palamarek, P.Eng. Mano Sundar, P.Eng. Margaret Walsh, FEC, P.Eng. Marius Lengkeek, P.Eng. Mark Dellapinna, P.Eng. Martha Myers, P.Eng. Martin Corbett, P.Eng. Dr. Martin Tango, P.Eng. Mary Miles, FEC, P.Eng. Matthew Glynn, P.Eng. Dr. Matthew Hickey, P.Eng. Meghan Swanburg, P.Eng. Melanie McGrath Michael Barton, P.Eng. Michael MacDonald, P.Eng. Michelle Adams, P.Eng. Michelle MacIntyre, P.Eng. Mohammad Ashari Ghomi, P.Eng. Moragh Shaw, Student Dr. Muhammad Asad, P.Eng. Murray Doehler, FEC, P.Eng. Naufil Sayed, P.Eng. Neil Fraser, P.Eng. Nigel Watson, P.Eng. Ninad Nimkar, EIT Oliver Browning, FEC, P.Eng. Oluwaseyi Oyelade, EIT Dr. Omid Yousefzade, P.Eng. Dr. Paria Siah Pour, P.Eng.


Parsa Rezaei, EIT Patricia Duncan, FEC, P.Eng. Patricia Roe, P.Eng. Paul Diamond, P.Eng. Peter Meszaros, EIT Peter Murray, FEC, P.Eng. Philip Zinck, FEC, P.Eng. Rachel Scurlock, P.Eng. Rhett Thompson, P.Eng. Richard Grant, FEC, P.Eng. Dr. Rob Jamieson, FEC, P.Eng. Robert Burns, P.Eng. Robert MacDonald, FEC, P.Eng. Ronald Hiltz, FEC, P.Eng. Ronald Marks, FEC, P.Eng. Rosalind Dickinson, P.Eng. Roxanne Tate, FEC, P.Eng. Sarah Devereaux, FEC, P.Eng. Sarah Jane Dooley, FEC Scott Kyle, P.Eng. Sean Vibert, EIT Simon DeWolf, P.Eng. Skylar Riggan, P.Eng. Stephan MacLellan, P.Eng. Steven DeBelie, P.Eng. Dr. Sue Molloy, FEC, P.Eng. Tapan Katwala, P.Eng. Thomas Simmons, P.Eng. Timo Rousu, P.Eng. Tracy Mossman, P.Eng. Vijay Mariyil Jayan, EIT Vivek Tomar, FEC, P.Eng. Wayne MacDonald, P.Eng. William Downs, P.Eng. Zachary Norris, P.Eng. Zulfiqar Ali, P.Eng.

2024-25 Annual Report

30


2025 Annual Business Meeting Minutes The 2025 Annual Business Meeting was a hybrid event, with in-person attendees and a virtual broadcast via Zoom, from the Halifax Tower Hotel, Halifax, Nova Scotia on October 22, 2025.

1.0

CALL TO ORDER

Engineers Nova Scotia President and Chair, Sue Molloy, Ph.D., FEC, P.Eng., called the meeting to order at 10:30 a.m. The Chair acknowledged that meeting was being held on the unceded ancestral and traditional lands of the Mi’kmaq people and that October is Mi’kmaw History Month. The Chair confirmed quorum, with 58 in-person registrants in attendance at the start of the meeting, and 39 registrants virtually attending. The Chair welcomed registrants and guests, including virtual attendees, from our sibling regulators from across Canada. The Chair then introduced the members of Council and ex-Officio members, and she commended the continued dedication of the Past-Presidents who were in attendance and asked them to stand and be acknowledged. Attendees were also notified that a Parliamentarian was joining the meeting virtually, to assist with any procedural rules of order during the meeting. Following the land acknowledgement and introductions, the CEO, Pal Mann, CD, FEC, P.Eng., provided details and instructions regarding the conduct of the hybrid business meeting. 2025-26 Annual Report

31

The CEO noted that all meeting documents were posted on the Engineers Nova Scotia website one week prior to the Annual Business Meeting, and that they are also available through the resources section of the virtual meeting portal for those online.

2.0

ADOPTION OF AGENDA

The meeting agenda was made available on screen and included in the Annual Report. No changes were proposed by those attending the meeting. Moved by Denise Pothier, P.Eng., and Seconded by Colin Dickson, P.Eng., that the 2025 Annual Business Meeting Agenda be adopted as presented. Carried.

3.0

MOMENT OF SILENCE

A moment of silence was held for members who passed away in the last year. These members are listed on page 4 of the 2025 Annual Report.

4.0

ADOPTION OF THE 2024 ANNUAL BUSINESS MEETING MINUTES

There was one administrative update offered and accepted, and no corrections proposed to the 2024 Annual Business Meeting Minutes. As there were no corrections proposed, the 2024 Annual Business Meeting Minutes were approved without a Motion being required.


5.0 BUSINESS ARISING FROM THE 2024 MINUTES There was no business arising from the 2024 Annual Business Meeting Minutes.

6.0

ANNUAL REPORTS AND INTRODUCTION OF CHAIRS

The Chair summarized her President’s Report, found on page 5 of the Annual Report.

President's Report •

Council Activities & Collaboration o Council and the CEO attended a full day workshop on Equity, Diversity, Inclusion and Accessibility facilitated by TNG. o Our new EDIA Policy has been drafted.

•

Chief Executive Officer’s Report CEO Pal Mann summarized the CEO’s Report, found on page 7 of the Annual Report. •

Engineers Nova Scotia embraces the theme “Engineers Open Doors”: o A reflection of our commitment to unlocking opportunities for our registrants, our partners and our province. o Being a regulator is about helping engineers by providing practice guidance and professional development opportunities that allow them to thrive, innovate and lead. o This year is one of transformation, collaboration, and progress. •

Council Transition o President Sue extended best wishes to incoming President, Jennie Rand.

•

Closing Remarks o The Chair invited questions from registrants attending in person and virtually. o No questions were asked.

2025-26 Annual Report

32

Report Highlights o Completed year three of the 2022–2027 | Strategic Plan. o Completed comprehensive office needs analysis. o Full implementation of Competency-Based Assessment (CBA). o Registration Administration Application and Database (RAAD) is now live. o Focused on making the profession more accessible and inclusive. o Continues to play a leading role in regulatory innovation and national harmonization. o Enhanced occupational health and safety documentation, internal process validation and staff training.

Acknowledgements o President Sue expressed gratitude to volunteers, the CEO, staff, and Council members for their contributions during this period of transition and modernization.

•

Context and Opening Remarks

•

Closing Remarks o The CEO thanked staff, volunteers, registrants, and partners for their contributions and ongoing commitment to the engineering profession. o No questions were asked.


2024-2025 Audit Report and Operational Budget Report Jeff Knapp, P.Eng., Chair of the Finance & Audit Committee (Chair of FAC) referred to the audited financial reports found on page 38 of the Annual Report and posted on the association’s website. The Chair of FAC acknowledged that the firm Grant Thornton conducted the audit in July 2025. Highlights of the 2024-2025 Audited Financial Statements Presentation. • Fiscal year operating expenses were approximately $3.6 million, and operating and other revenues were over $2.97 million. • There was a deficit of $110,283 as a result of projects completed including improvement to the heritage building, legislative review, membership database and website upgrades, and the Competency Based Assessment initiative. • We experienced an unrealized investment gain of approximately $100,080 and a 43.3% gain in market to book value since inception on an equity investment portfolio of approximately $422,800. • Reserves for other strategic initiatives remain unchanged from 2024. • The Committee notes that good progress continues to be made on the recommended changes made in 2019-2020 around financial controls and reporting, financial governance policies, and improving financial transparency. The Chair of FAC concluded by acknowledging the efforts of the association’s staff and thanked the CEO, the Treasurer (Kris Dove), and the Senior Accountant (Grace Castillo) for providing the information needed to help the Finance and Audit Committee fulfill their mandate. He concluded his remarks by sincerely thanking all members of the Finance & Audit Committee for their hard work and devotion to the transparency and betterment of the Association.

2025-26 Annual Report

33

There was a question regarding oversight of the investment portfolio and the rate of return on the equity investments. Kris Dove confirmed that we are not actively trading stocks, our equity portfolio consists of Schedule A bank stocks, in alignment with our Investment Policy. The rate of return for our portfolio has been over 43% since 2015, and regular dividends are being received and reinvested. It was also noted that we require liquid funds for the management of accounts payable, as well as payroll and other expenses. Excess revenue is invested in short-term cashable GIC’s.

Highlights of the 2025-2026 Budget Presentation The Chair of FAC provided an overview of the 20252026 budget. Key points are included below: Revenues • Member dues and corporate fees are increased by 2.3%, equivalent to the average Nova Scotia Consumer Price Index for the previous year. • Affinity growth is forecast to be 10% in 2025-2026 based on the increasing registrant base, inflationary impacts on the dollar amounts of policies underwritten, and the sharing formula for new policies. • 2025 ABM revenues and expenses are expected to remain near 2024 levels. Expenses • Significant changes include the continued expansion of our Professional Sustainment and Communication activities, increased committee spending, modification of zone governance activities, corporate memberships, reduction in spending for our marketing and branding materials, ABM, and golf tournaments. • Increase in salary expenses of approximately $204,000 for cost-of-living allowances, performance incentives based on merit, staffing increases with positions filled, including a Professional Practice


Assistant/Coordinator to support the COO and Professional Practice Officer and a Registration Coordinator to assist with CBA and international applications.

in place previously was significantly cheaper but was end of service as the company went out of business. This is the recurring cost that we’ll see for using an off-the-shelf product.

•

Q: When you look at the expenses for National Engineering Month, you see approximately $12,000 which leaves approximately $19,000 surplus. Where does that money go - does it go into general revenue? If it does, are the sponsors aware that they are sponsoring our general revenue as opposed to events during the month?

•

Changes to the staff complement, including: o An information technology coordinator to provide internal help desk and IT systems support, and o A human resources coordinator to assist with performance management, benefits recruitment and employee support. A potential draw-down of $355,000 from the reserves for: o Work on the phase 2 registrant administration application and database system, o Competency-based assessment implementation, o Legislative review, o The engagement of a consultant to move to the next stages of work to look at other accommodation options other than 1355 Barrington Street, and o Professional development fund to produce online regulatory learning modules based on our standards and guidelines.

Overall, the budget for 2025-2026 is conservative, showing a small operating surplus of approximately $1,000. This surplus includes non-operating revenues of just over $414,000, sourced mainly from Affinity revenue, interest earned on fixed income investments and dividend income earned on equity investments. The following questions were asked with respect to the 2025-2026 Budget: Q: With respect to the increase in costs for IT Support & Licensing from $48,000 to $130,000, is that a structural change moving forward or is that a one-time expenditure related to the conversion? A: This is the annual recurring cost for the iMIS database system that we have in place. Our bespoke system

2025-26 Annual Report

34

A: This is a clerical error. Looking at the forecast for National Engineering Month and the Spotlight Event, you see that we have transposed some figures. The $31,350 is combined sponsorship for National Engineering Month and the Spotlight Event. If you look at the expenditures, we spent approximately $49,000 on those two activities combined. Q: The middle column is labeled “Forecasted” but it ended in July. Is it “Actual” or are we still guessing what we did last year? A: The true “Actuals” are in the Audited Financial Statements. This document is what we used to help us prepare the next budget. There were questions about whether we were going to include the “Forecasted” column at all rather than show just the budget for the current year and the budget for the previous year. When we produced this budget for Council approval, our Actuals were not known as we go through the budget process in early July. For transparency, we included it here because it’s what we showed Council. The Chair acknowledged that the reports of the President, CEO and Chair of FAC have been presented to, and discussed with, the membership.


7.0

GREETINGS FROM ENGINEERS CANADA

The President of Engineers Canada, John Van der Put, FEC, FGC (Hon.), P.Eng., provided greetings. The Chair thanked the President of Engineers Canada for sharing his words.

8.0 ENGINEERS NOVA SCOTIA SCHOLARSHIPS The 2025 Scholarship for Children of Engineers Nova Scotia Registrants recipients are: • Amelia J. Snyder, child of Sarah G. Snyder, P.Eng. • Ashton Hayne, child of Dylan R. Hayne, P.Eng. • Carter J. S. Green, child of S. Jill Searle, P.Eng. • Jack D. Walker, child of Bruce R. Walker, P.Eng. • Jackson J. Ingles, child of Jonathan L. T. Ingles, P.Eng. • Jeremy M. Palamarek, child of Malcolm D. Palamarek, P.Eng. • Kenzie T. Wagner, child of Stephen C. Wagner, P.Eng. • Locke M. Davidson, child of Matthew S. Davidson, P.Eng. • Luke V. Henneberry, child of Roy Thomas Henneberry, P.Eng. • Mohamad Taim Aljendi, child of Shadi Aljendi, P.Eng. • Mya O. Mcfadgen, child of R. Keith McKeen, P.Eng. • Nikhil D. Tomar, child of Vivek S. Tomar, P.Eng. • Reilly S. Nakatsu, child of Blair K. Nakatsu, P.Eng. • Ty C. Feener, child of Larry W. Feener, P.Eng. The Chair congratulated the scholarship recipients and wished them the best of luck in their future studies.

9.0

ELECTION OF 2025-2026 COUNCIL

The Chair thanked the outgoing members of Council for their support over the past two years and acknowledged 2025-26 Annual Report

35

the time and dedication that they have given to their association. The outgoing Council members, who were asked to stand to be recognized, and had their pictures shown on screen, include: Outgoing Past-President: Adam Donaldson, Ph.D., FEC, P.Eng. Outgoing Councillors: Cliff Johnston, P.Eng. Ian Squires, P.Eng. Dilan Watson, P.Eng. Outgoing Ex Officio: Crysta Cumming, P.Eng. The Chair then called upon Kris Dove, P.Eng., to present the Scrutineers’ Report. The Scrutineers’ Committee reviewed the 2025 Council Election results and attested the results were accurate. On behalf of Council and the membership, the Chair expressed appreciation to all the candidates who showed their commitment to self-regulation by offering their names in the Council elections. She also expressed thanks to all those who supported the Council Election process. The Chair then asked that the newly elected members of Council to stand and be recognized: For President: Jennie Rand, P.Eng. For Vice-President: Andrew Thalheimer, P.Eng. For Councillors Resident in Halifax: Brian Ward, P.Eng., and Aaron Kennedy, P.Eng. For Councillors Resident Outside Halifax: Martin Corbett, P.Eng., and John Crane, P.Eng. It was noted that Andrew Thalheimer, P.Eng., resigned as Councillor to become Vice-President before his Councillor term officially ended in 2026. As per By-law 18 (2), Council has filled the vacancy by extending Krista Phillips, P.Eng.’s term as HRM Councillor for one more year, until the end of the 2026 Annual Business Meeting.


Also joining Council as an Ex Officio member is Denise Pothier, FEC, P.Eng., who was appointed as the Engineers Canada Director from Nova Scotia in May 2025. The Chair extended a warm welcome to the new members of Council. Installation of the President The Chair then introduced incoming President Jennie Rand, P.Eng., and asked Past-President Denise Pothier, FEC, P.Eng., to present the Past-President and President’s medals. Past-President Sue then passed the Chair of the Annual Business Meeting over to newly elected President Jennie for the remainder of the meeting. President Jennie thanked Past-President Sue for her many contributions over the past year. President's Remarks (2025-2026 Focus) The Chair thanked the membership for their trust in her serving as President, and shared her thoughts on the upcoming year’s activities, including: • Legislative review • EDIA policy development • Association office updates • Zone restructuring • Looking at AI The Chair recognized the outstanding efforts and contributions of the current and outgoing Council members, Past-President Sue, Past-President Adam, and Engineers Nova Scotia staff in organizing the Annual Business Meeting, as well as over the past year. She extended her personal thanks to Crysta Cumming, P.Eng., and Denise Pothier, FEC, P.Eng., for representing Nova Scotians so capably at the Engineers Canada table.

2025-26 Annual Report

36

President Jennie also acknowledged the many committee volunteers who give their time each year to ensure that the association is operating successfully and extended her thanks to the individuals attending the meeting in person and virtually.

10.0

OTHER BUSINESS

No other business was identified.

11.0

ADJOURNMENT

The 2025 Annual Business Meeting was adjourned at 11:38 a.m.


ENGINEERS NOVA SCOTIA OPERATIONAL BUDGET 2026 - 2027 APPROVED BY COUNCIL 9 JULY 2026


ENGINEERS NOVA SCOTIA BUDGET 2026 - 2027

2023-2024 Budget

Actual 2025-2026 To Year End (At end July 2026)

Budget 2025-2026

Revenue Operating Revenue

Budget 2026-2027

$

1,895,000

$

2,109,088

$

2,118,398

$

224,000

$

210,139

$

230,844

Non Practicing Dues

$

26,000

$

23,168

$

26,695

Registration Fees

$

155,000

$

239,127

$

339,056

Interview Revenue

$

1,000

$

-

$

1,050

Exam Fee

$

130,000

$

149,970

$

150,000

P. Eng. Stamps

$

37,000

$

43,716

$

33,395

Late Fees

$

40,000

$

23,025

$

30,000

Registration of Companies

$

300,000

$

315,916

$

343,832

Sole Proprietor Registration

$

36,500

$

37,647

$

38,268

Assessment Fees

$

37,000

$

39,132

$

42,000

$

2,881,500

$

3,190,928

$

3,353,538

Annual General Conference

$

35,000

$

44,000

$

45,000

Ntl Engineering Month

$

30,000

$

16,000

$

20,000

Spotlight Event

$

10,000

$

17,880

$

15,000

$

75,000

$

77,880

$

80,000

Publications Revenue

$

5,000

$

4,250

$

5,000

Website Revenue

$

7,500

$

7,800

$

7,500

Merchandise Revenue

$

3,500

$

2,215

$

2,500

$

16,000

$

14,265

$

15,000

Affinity Income

$

261,500

$

266,894

$

280,000

Investment Income

$

120,000

$

140,384

$

115,000

Dividend Income

$

33,000

$

35,576

$

34,000

$

414,500

$

442,854

$

429,000

$

3,387,000

$

3,725,927

$

3,877,538

Full Member Dues Engineer In Training Dues

Subtotal Event Revenue

Subtotal Communications Revenue

Subtotal Non-Operating Revenue

Subtotal

Total Revenue

2025-26 Annual Report

38


ENGINEERS NOVA SCOTIA BUDGET 2026 - 2027

2023-2024 Budget

Actual 2025-2026 To Year End (At end July 2026)

Budget 2025-2026

Expenses Human Resources Salaries

Budget 2026-2027

$

2,097,000

$

2,130,625

$

2,217,760

$

5,000

$

10,500

$

5,000

$

30,000

$

19,957

$

30,000

$

2,132,000

$

2,161,082

$

2,252,760

Professional Memberships

$

1,500

$

962

$

1,500

Organizational Memberships

$

4,000

$

861

$

2,500

IT Support & Licensing

$

130,000

$

139,705

$

140,000

Internet and Website Hosting

$

15,000

$

17,099

$

15,000

Printing

$

3,000

$

3,132

$

3,500

Office Supplies

$

11,500

$

9,075

$

10,000

Postage

$

10,500

$

7,267

$

10,000

Courier

$

13,000

$

18,288

$

15,000

Legal

$

20,000

$

614

$

15,000

Audit

$

23,000

$

31,851

$

25,000

Liability Insurance

$

11,000

$

8,719

$

11,000

Bank Charges

$

110,000

$

99,208

$

110,000

Office Equip

$

2,500

$

-

$

2,500

Examination

$

57,500

$

84,195

$

75,000

Engineers Stamps

$

17,000

$

22,616

$

18,500

General Operating Exp

$

7,500

$

6,711

$

7,000

Memorial Donations

$

500

$

100

$

500

Secondary Liability Insurance

$

37,000

$

38,436

$

45,000

Consultant Fees

$

20,000

$

13,042

$

30,000

Meetings Other Associations

$

10,000

$

3,134

$

10,000

Contingency

$

10,000

$

246

$

5,000

$

514,500

$

505,261

$

552,000

HR Consultant Staff Training

Subtotal Operations

Subtotal

2025-26 Annual Report

39


ENGINEERS NOVA SCOTIA BUDGET 2026 - 2027

2023-2024 Budget

Actual 2025-2026 To Year End (At end July 2026)

Budget 2025-2026

Expenses

Budget 2026-2027

Council & Meeting Expenses Council Meetings & Initiatives

$

45,000

$

35,203

$

47,500

Board of Examiners

$

7,000

$

8,066

$

8,000

Discipline

$

1,000

$

968

$

1,000

Complaints

$

15,000

$

26,987

$

25,000

Nominating

$

500

$

-

$

1,000

Honours and Awards

$

500

$

87

$

500

Finance

$

1,000

$

1,068

$

1,000

Scrutineers

$

250

$

-

$

250

Professional Practice

$

1,000

$

1,201

$

1,500

Sustainability

$

1,000

$

579

$

1,000

Professional Development

$

1,000

$

-

$

1,000

Safety

$

1,000

$

675

$

1,000

Emerging Professionals

$

1,000

$

2,931

$

2,500

Women in Engineering

$

1,000

$

2,550

$

1,000

Student Affairs Committee

$

1,000

$

-

$

1,000

National Engineering Month

$

1,000

$

1,476

$

1,000

$

78,250

$

81,791

$

94,250

Complaints Management

$

30,000

$

80,067

$

40,000

Compliance Activities

$

2,000

$

5,122

$

5,000

$

32,000

$

85,189

$

45,000

Publications

$

5,000

$

-

$

1,000

Communications

$

40,000

$

21,309

$

25,000

Outreach

$

25,000

$

22,201

$

20,000

Merchandise Expense

$

5,000

$

2,077

$

5,000

$

75,000

$

45,587

$

51,000

Legislated Committees

Council Committees

Prof. Sustainment Committees

Subtotal Compliance & Enforcement

Subtotal Communications

Subtotal

2025-26 Annual Report

40


ENGINEERS NOVA SCOTIA BUDGET 2026 - 2027

2023-2024 Budget

Actual 2025-2026 To Year End (At end July 2026)

Budget 2025-2026

Expenses

Budget 2026-2027

Professional Sustainment Activities Professional Development Learning

$

-

$

-

$

15,000

Professional Development Events

$

35,000

$

26,375

$

35,000

Emerging Professionals Events

$

6,000

$

11,819

$

6,500

Women in Engineering Events

$

3,000

$

-

$

3,000

Spotlight Event

$

30,000

$

40,408

$

40,000

Holiday Season Receptions

$

30,000

$

29,342

$

30,000

New Member Recognition Event

$

5,000

$

4,937

$

5,000

National Engineering Month

$

10,000

$

9,086

$

10,000

Volunteer Management

$

2,500

$

500

$

2,500

$

121,500

$

122,467

$

147,000

Annual Business Meeting

$

80,000

$

40,451

$

45,000

PD Conference

$

10,000

$

37,190

$

38,000

Engineering Excellence Gala

$

15,000

$

40,971

$

41,000

$

105,000

$

118,612

$

124,000

Scholarships/Bursaries

$

50,000

$

55,425

$

55,000

Sponsorships

$

10,000

$

13,168

$

25,000

Zone Activities

$

15,000

$

7,315

$

15,000

$

75,000

$

75,908

$

95,000

Engineers Canada Dues

$

85,000

$

86,424

$

95,670

Engineers Canada Mtgs

$

15,000

$

5,557

$

15,000

$

100,000

$

91,981

$

110,670

Subtotal Annual General Conference Events

Subtotal Scholarships, Sponsorships & Engagement

Subtotal Engineers Canada Expenses

Subtotal

2025-26 Annual Report

41


ENGINEERS NOVA SCOTIA BUDGET 2026 - 2027

2023-2024 Budget Budget Current Year 2024 - 2025

Expenses

Forecasted 2024 2025 To Year End (To end July 2025)

Budget 2025-2026

Building Operating Expenses

$

8,500

$

6,334

$

8,500

$

6,000

$

4,722

$

6,000

Water

$

700

$

619

$

700

Taxes

$

35,000

$

34,167

$

35,000

Other Bldg Operating Exp

$

20,000

$

38,839

$

35,000

Building Repairs

$

15,000

$

14,775

$

15,000

Cleaning & Supplies

$

12,000

$

11,253

$

12,000

Building Insurance

$

5,500

$

7,856

$

6,500

$

102,700

$

118,565

$

121,193

Total Expenses before Depreciation

$

3,335,950

$

3,406,443

$

3,592,872

Depreciation

$

(50,000)

$

(50,000)

$

(50,000)

Net Income

$

1,050

$

278,777

$

234,666

Heat Lights

Subtotal

2025-26 Annual Report

42


Financial Statements Engineers Nova Scotia July 31, 2026


Engineers Nova Scotia

Contents

Page Independent Auditor’s Report

1-2

Statement of Operations

3

Statement of Changes in Members' Equity

4

Statement of Financial Position

5

Statement of Cash Flows

6

Notes to the Financial Statements

7-12


Independent Auditor’s Report

Doane Grant Thornton LLP Nova Centre, North Tower 1000-1675 Grafton Street Halifax, NS B3J 0E9 T +1 902 421 1734 F +1 902 420 1068

To the Members of Engineers Nova Scotia Opinion We have audited the financial statements of Engineers Nova Scotia (the “Association”), which comprise the statement of financial position as at July 31, 2026, and the statements of operations, changes in members’ equity and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Engineers Nova Scotia as at July 31, 2026, and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. Basis for opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Association in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of management and those charged with governance for the financial statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for not-for-profit organizations, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Association’s ability to continue as a going concern, disclosing, as applicable, matters related to a going concern and using the going concern basis of accounting unless management either intends to liquidate the Association or to cease operations, or has no realistic alternative to do so. Those charged with governance are responsible for overseeing the Association’s financial reporting process.

Assurance | Tax | Advisory © Doane Grant Thornton LLP. A Canadian Member of Grant Thornton International Ltd

1


Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: •

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

•

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Association’s internal control.

•

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

•

Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Association’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Association to cease to continue as a going concern.

•

Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Halifax, Canada September 16, 2026

Chartered Professional Accountants

Assurance | Tax | Advisory © Doane Grant Thornton LLP. A Canadian Member of Grant Thornton International Ltd

2


Engineers Nova Scotia Statement of Operations Year ended July 31, 2026

Revenue Association dues Company registration fees Registration fees Engineers-in-training dues Examination fees Miscellaneous Professional engineers’ stamps Annual meeting Publications committee

(Unaudited) Budget 2026

Actual 2026

Aual 2025

$ 1,921,000 336,500 195,000 224,000 167,000 52,000 37,000 35,000 5,000 2,972,500

$ 2,132,256 353,563 262,152 210,139 149,970 83,027 43,716 44,000 4,250 3,283,073

$ 1,923,133 338,150 211,093 231,422 97,875 90,271 43,179 32,680 4,950 2,972,753

2,789,200 367,000 114,750 100,000

2,822,235 362,550 163,071 91,981

2,567,911 386,869 122,578 72,473

15,000 3,385,950

294,755 3,553 16,050 7,315 3,761,510

316,648 62,332 58,534 56,174 3,643,519

(413,450)

(478,437)

(670,766)

261,500 153,000 414,500

266,894 175,960 502,099 944,953

248,046 212,357 100,080 560,483

466,516

$ (110,283)

Expenses Operating (Note 6) Communications (Note 8) Engineering practice (Note 7) Engineers Canada (Note 9) Funded strategic initiatives (Note 2) Member database and website Legislative review Heritage building maintenance Competency based assessment Zone Deficiency of revenue over expenses before other items Other items Affinity income Investment income Unrealized gain on investments Excess (deficiency) of revenue over expenses

$

1,050

$

See accompanying notes to the financial statements. 3


Member database and website modernization /automation (capital project) fund

Professional development fund

Total 2026

Total 2025

Engineers Nova Scotia Statement of Changes in Members’ Equity Year ended July 31, 2026

Legislative review (strategic initiative) fund

$ 3,805,812

$

$

52,776

68,826

Competency based assessment fund

Heritage building maintenance fund

$ 3,695,529

Investment in capital assets fund

125,000

383,352

Reserve for legal expenses fund $

Operational fund $ 287,668

(110,283)

138,597

$

$

241,466

466,516

$

-

$ 423,211

-

$ 800,000

-

$ 1,366,006

-

-

Balance, beginning of year

-

-

-

-

-

-

466,516

-

Excess (deficiency) of revenue over expenses

-

-

-

-

12,463 (40,707)

-

-

-

(12,463) 40,707

50,000

-

75,000

-

300,000

-

-

(425,000) -

-

(16,050)

$ 3,695,529

(294,755)

$ 4,162,045 $

(3,553)

125,000

$

-

314,358

$ 394,967

-

Transfers For purchase of capital assets For depreciation To internally restricted funds (Note 2) From internally restricted funds (Note 2) $ 800,000

$ 359,115

$ 1,750,124

541,466

Balance, end of year

See accompanying notes to the financial statements.

4


Engineers Nova Scotia Statement of Cash Flows

2026

2025

466,516 (502,099) 40,707 5,124

$ (110,283) (100,080) 47,753 (162,610)

(78,000) (72,876)

211,174 48,564

(18,719) (12,463) (31,182)

(115,987) (17,915) (133,902)

Net decrease in cash and cash equivalents

(104,058)

(85,338)

Cash and cash equivalents Beginning of year

2,631,187

2,716,525

End of year (Note 3)

$ 2,527,129

$ 2,631,187

Year ended July 31

Increase (decrease) in cash and cash equivalents Operating Excess (deficiency) of revenue over expenses Unrealized gain on investments Depreciation Change in non-cash operating working capital (Note 3) Investing Purchase of investments, net of disposals Purchase of capital assets

$

See accompanying notes to the financial statements. 6


Engineers Nova Scotia Notes to the Financial Statements July 31, 2026 1.

Nature of operations

Engineers Nova Scotia (the “Association”) is incorporated under the laws of the Province of Nova Scotia to administer the Nova Scotia Engineering Profession Act. The Association is a not-for-profit organization and is exempt from income tax under the Income Tax Act. 2.

Summary of significant accounting policies

Basis of accounting These financial statements have been prepared in accordance with Canadian accounting standards for not-for-profit organizations (“ASNPO”) and include the following significant accounting policies. Fund accounting The Association uses fund accounting and, accordingly, resources are classified for accounting purposes into funds based on specific activities or objectives. This method recognizes the limitations and restrictions placed on the use of resources available to the Association by classifying all transactions according to their nature. The following funds are being utilized: Operational fund The operational fund is the accumulation of unspent and unallocated revenue that is available to meet the day-to-day operational costs of the Association. At the end of the fiscal year, Council approved transfers of $300,000 to the Heritage building maintenance fund, $75,000 to the Legislative review (strategic initiative) fund, and $50,000 to the Member database and website modernization/automation (capital project) fund. Reserve for legal expenses fund The reserve for legal expenses fund has been established as an internally restricted fund for enforcement of the Engineering Profession Act. Investment in capital assets fund The investment in capital assets fund is the equity used to fund the capital assets of the Association. Heritage building maintenance fund The Heritage building maintenance fund has been established as an internally restricted fund for infrastructure improvements, crisis contingencies other than routine operations and maintenance, and initial specialist costs related to the relocation of the Association's office space. Legislative review (strategic initiative) fund The legislative review (strategic initiative) fund has been established as an internally restricted fund for modernization of the Act and Bylaws. During the year Council approved a transfer of $3,553 to the Operational fund to cover costs associated with modernization of the Act and Bylaws. Member database and website modernization/automation (capital project) fund The member database and website modernization/automation (capital project) fund has been established as an internally restricted fund for a new registrant database and member management system. During the year Council approved a transfer of $294,755 to the Operational fund to cover costs associated with database and website modernization. 7


Engineers Nova Scotia Notes to the Financial Statements July 31, 2026 2.

Summary of significant accounting policies (continued)

Fund accounting (continued) Competency based assessment fund The competency based assessment fund has been established as an internally restricted fund for modernization of the assessment framework. During the year Council approved a transfer of $16,050 to the Operational fund to cover costs associated with modernization of the assessment framework. Professional development fund The professional development fund has been established as an internally restricted fund for the enhancement of the professional development initiatives. Funded strategic initiatives Expenses incurred relating to funded strategic initiatives relate to special projects that have been approved by Council. These expenditures are outside the normal operating budget, and are funded through accumulated members’ equity. Revenue recognition The Association follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year in which the related expenses are incurred. Unspent restricted contributions are deferred until the funds are spent on their designated purpose. Unrestricted contributions are recognized as revenue when received or receivable if the amount can be reasonably estimated and collection is reasonably assured. Association dues are billed on a calendar year basis and recognized in revenue over a 12-month period. Association dues relating to the period subsequent to year end are recorded as deferred revenues. Revenue on investments is recognized as it is earned and collection is reasonably assured. Gains or losses on the sale of investments are recognized as investment income in the year of disposal. Affinity income is recognized when earned and measurement and collection are reasonably assured. Other income, including miscellaneous revenue, professional engineers’ stamps, annual meeting and publication committee is recognized as it is earned. Cash and cash equivalents Cash and cash equivalents include cash on hand, balances with banks and term deposits with maturity dates within one year. Capital assets Capital assets are recorded at cost. Rates and bases of depreciation applied to write-off the cost of property and equipment over their estimated useful lives are as follows: Building Computer equipment and software Equipment Website and database

5%, declining balance 30%, declining balance 20%, declining balance 30%, declining balance

When a capital asset no longer has any long-term service potential to the Association, the excess of its net carrying amount over any residual value is recognized as an expense in the statement of operations. Any write-downs recognized are not reversed. 8


Engineers Nova Scotia Notes to the Financial Statements July 31, 2026 2.

Summary of significant accounting policies (continued)

Cloud computing arrangements The Association follows the simplification approach to account for expenditures in a cloud computing arrangement (other than tangible elements). Under this approach, expenditures are treated as the supply of services and expensed as incurred. Investments Investments are carried at quoted market value. All investments are measured at fair market value with changes in fair value recognized in net income in the period in which they arise. Use of estimates Management reviews the carrying amounts of items in the financial statements at each statement of financial position date to assess the need for revision or any possibility of impairment. Many items in the preparation of these financial statements require management’s best estimate. Management determines these estimates based on assumptions that reflect the most probable set of economic conditions and planned courses of action. These estimates are reviewed periodically and adjustments are made to net income as appropriate in the year they become known. Items subject to significant management estimates include the useful lives of capital assets. Financial instruments The Association considers any contract creating a financial asset, liability or equity instrument as a financial instrument, except in limited circumstances. The Association accounts for the following as financial instruments: • • • •

Cash and cash equivalents Receivables Payables and accruals Investments

A financial asset or liability is recognized when the Association becomes party to contractual provisions of the instrument. The Association initially measures its financial assets and financial liabilities at fair value. The Association subsequently measures its financial assets and financial liabilities at amortized cost, except for investments, which are measured at fair value. All changes in fair value of the Association’s investments are recorded in the statement of operations. The Association removes financial liabilities, or a portion of, when the obligation is discharged, cancelled or expires. Financial assets measured at cost are tested for impairment when there are indicators of impairment. Previously recognized impairment losses are reversed to the extent of the improvement provided the asset is not carried at an amount, at the date of the reversal, greater than the amount that would have been the carrying amount had no impairment loss been recognized previously. The amounts of any write-downs or reversals are recognized in net income. Unless otherwise noted, it is management’s opinion that the Association is not exposed to significant credit, interest, currency, or liquidity risks arising from these financial instruments, except for investments. The Association is exposed to interest risk in relation to its investments. 9


Engineers Nova Scotia Notes to the Financial Statements July 31, 2026 2.

Summary of significant accounting policies (continued)

Financial instruments (continued) Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Investments are managed by professional investment managers in accordance with the Association’s Investment Policy developed and monitored by management, which mitigates exposure to these risks. 3.

Cash and cash equivalents

2026

2025

Cash and cash equivalents consist of: $

Cash on hand and balances with banks Short term fixed income investments Change in non-cash operating working capital Receivables HST receivable (payable) Prepaids Payables and accruals Deferred revenue

4.

Capital assets Cost

Land Building Computer equipment and software Equipment Website and database

$

160,000 693,583 223,052 125,207 154,690

$ 1,356,532 5.

Investments

Equities Fixed income investments

562,016

961,565

93,422 2,537,765

$ 2,631,187

$

(55,738) 9,729 (17,366) (127,239) 112,614

$

2,634 (25,804) (43,887) 161,216 117,015

$

(78,000)

$

211,174

2026 Net Book Value $

160,000 131,567

2025 Net Book Value $

38,417 44,022 20,961

184,635 81,185 133,729 $

$

$ 2,527,129

Accumulated Depreciation $

212,054 2,315,075

$

394,967

160,000 138,493 42,887 55,027 26,804

$

2026

423,211 2025

$ 1,410,983 846,731

$

$ 2,257,714

$ 1,736,896

832,086 904,810

10


Engineers Nova Scotia Notes to the Financial Statements July 31, 2026 6.

Operating

Audit Bank charges Building Operations Repairs Computer support services Consulting services Courier Depreciation Equipment rental Examinations Insurance Internet Legal services Other operating expenses Organizational memberships Postage Printing and copying Professional engineers’ stamps Professional memberships Salaries and benefits Staff training Stationary

7.

Engineering practice

Board of examiners Complaints committee Council meetings and initiatives Discipline committee Finance committee Meetings – other associations Nominating committee Professional practice committee Safety committee Scrutineer committee Sustainability committee

(Unaudited) Budget 2026 $

23,000 110,000

Actual 2026 $

31,851 99,208

Actual 2025 $

24,985 108,338

87,700 15,000 130,000 20,000 13,000 50,000 2,500 57,500 48,000 15,000 20,000 18,000 4,000 10,500 3,000 17,000 1,500 2,102,000 30,000 11,500

103,790 14,775 139,705 13,042 18,288 40,707 84,195 47,155 17,099 614 6,811 861 7,267 3,132 22,616 962 2,141,125 19,957 9,075

88,751 33,182 54,079 14,151 16,162 47,753 2,457 77,182 52,078 13,315 10,256 7,592 3,889 9,501 1,575 22,840 940 1,941,061 26,441 11,383

$ 2,789,200

$ 2,822,235

$ 2,567,911

(Unaudited) Budget 2026

Actual 2026

Actual 2025

$

7,000 47,000 45,000 1,000 1,000 10,000 500 1,000 1,000 250 1,000

$

8,066 112,177 35,203 968 1,068 3,134 1,201 675 579

$

6,019 61,870 47,007 1,212 4,878 532 726 334

$

114,750

$

163,071

$

122,578 11


Engineers Nova Scotia Notes to the Financial Statements July 31, 2026 8.

Communications

Annual meeting CEO contingency fund Communications Community sponsorships Emerging professionals Holiday season reception Honours & awards event Merchandise National Engineering Month New member recognition Outreach Publications Professional development expense Scholarships & bursaries Spotlight event Student affairs Women in engineering

(Unaudited) Budget 2026 $ 107,500 40,000 10,000 7,000 30,000 500 5,000 11,000 5,000 25,000 5,000 36,000 50,000 30,000 1,000 4,000 $

9.

Engineers Canada

Engineers Canada dues Engineers Canada travel

367,000

$

$

(Unaudited) Budget 2026

Actual 2026 118,612 246 21,309 13,169 14,750 29,342 587 2,077 10,562 4,937 22,201 26,375 55,425 40,408 2,550 362,550

$

$

Actual 2026

Actual 2025 122,268 2,729 29,011 13,043 6,543 36,025 324 5,814 12,079 8,082 34,714 18,695 58,400 38,401 318 423 386,869

Actual 2025

$

80,000 20,000

$

86,424 5,557

$

72,110 363

$

100,000

$

91,981

$

72,473

12


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