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The Public Sector Accounting (PSA) has undergone profound changes over the last decades, among others. These changes are due to the expansion of mechanisms for social control, the collection of transparency in government spending, and especially the Governments. Thus, the general objective of this book is to carry out a comparative analysis between Accounting to the Brazilian and Canadian Public Sector, evidencing its main characteristics, similarities and differences. This book is recommended for Accounting, Administration and Economics professionals. It is also recommended to researchers in the area of Public Accounting, Comparative Accounting and Public Administration.