About Us

The Saint Mary's University Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) was formed in 2007 and is located at the Sobey School of Business, Saint Mary's University, Halifax, Nova Scotia. The Centre's work is governed by a Board of Directors, with an Executive Director managing the day to day work of CEARC. An advisory board directs the research goals and oversees the use of resources. The Centre's research work is a collaborative effort and includes partnering with other researchers and universities on particular projects.


To be an International leader, with a respected global voice, in the development and interpretation of accounting policies and standards which recognize the distinct co-operative and credit union form of business, and contribute to excellent co-operative business practice.


The mission of CEARC is to be a focal point for academic and applied research on the performance of co-operatives, credit unions and mutuals. Working closely with these organizations, public accountants and academics to accurately reflect and communicate, through accounting and reporting, the unique and important roles co-operatives play in our society and economy.

Annual Reports

CEARC Annual Report 2022

CEARC Annual Report 2021

CEARC Annual Report 2020

CEARC Annual Report 2019

CEARC Annual Report 2018

CEARC Annual Report 2017

CEARC Annual Report 2016

CEARC Annual Report 2015

CEARC Annual Report 2014

CEARC Annual Report 2013

CEARC Annual Report 2012


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