Standards
Profession
CSA proposes revised non-GAAP and other financial measures rule
Following stakeholder consultation, the umbrella group of securities regulators has made substantive changes to the proposed instrument
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Thought Leaders
The nature of taxes
Vern Krishna, FCGA, FCPA, CM, QC looks at taxation historically and in Canada
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Profession
Canadian accountants win with stock option, non-GAAP rule delays
Morneau, securities regulators announce the need for more study
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Standards
How are Canadian companies reporting cryptoassets?
New study from CBV Institute looks at financial reporting trends in cryptoassets
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Profession
Canada's audit leaders hold roundtable
CPAB, OSFI co-host roundtable to discuss public confidence in audit quality
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Profession
Big Four audit quality shows improvement in 2019
Auditing estimates remains a challenge says CPAB
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Al Rosen
Worlds Apart: Supreme Court rulings vs. Canadian reporting standards
Investor protections have been stripped away, says Al Rosen
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Thought Leaders
What Canada teaches us about internal controls
Public disclosure of material weakness dubious, says Robert Pozen
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Al Rosen
Current value accounting is fuelling a Ponzi scheme market
IFRS is fundamentally extreme accrual accounting, says Al Rosen
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Profession
Former Auditor General Sheila Fraser appointed to CPAB
Original activist auditor general joins national audit regulator
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Al Rosen
Overwhelming evidence of IFRS failure
IFRS has led to Canadian financial manipulation, says columnist Al Rosen
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Profession
Filling in the GAAPs
Implications of the CSA’s proposed non-GAAP disclosure rules, from the ICD Director Journal
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Bridget Noonan
The new CSRS 4200, Compilation Engagements. Too much work?
How much work is really involved under the proposed new standard?
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Al Rosen
British accounting scandals a warning to Canadians
Canadian regulators should not ignore corporate collapses in the U.K.
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Bridget Noonan
Thoughts on the proposed CSRS 4200, Compilation Engagements
Will legal obligations increase under the proposed new standard?
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Profession
Canada’s audit regulator reports significant findings increase
New CPAB CEO cites management systems, cryptocurrency challenges
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Practice
PCAOB fines Deloitte Canada for impaired audit independence
Canadian firm “audited its own work” for South African gold mining client
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Global
Mandatory audit firm rotation fails to deliver on goals
Global audit market study from Source Global Research provides Canadian ammunition
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Al Rosen
It’s time to get serious about the future of Canadian auditing
Why invest in Canadian companies given recent court rulings?
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Profession
Federal Court upholds CRA audit powers
Charter Challenge: Campbell v Attorney General of Canada, 2018 FC 683
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Profession
Auditors owed no duty of care to client's clients in Lavender
Ontario Court of Appeal decision reaffirms limits to auditor liability
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Profession
CPA Canada federal climate change pact counters sustainability criticism
Natural Resources Canada to split cost of $1.45 million awareness initiative
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Management
Fraud Blotter: Former Manitoba CPA sentenced to six years in prison
Our roundup of recent accounting fraud allegations and sentencing
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Al Rosen
Stark regulatory differences between Canada and U.S. belie claims of audit independence
There’s a difference between good audit reviews and good audits, says Al Rosen
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Standards
Most Canadian companies haven't started lease accounting transition
Smaller Firms Lagging Behind; Organizations Experiencing Multiple Challenges
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