The issues of cybersecurity and privacy have sweeping implications.
- Ten Things to Consider Before Moving to the Cloud (CPA Canada article)
- SMPs and the Cloud: Key Benefits & Risks - PDF (CPA Canada 2013)
- ERM for Cloud Computing - PDF (COSO 2012)
- Cloud Computing - A Primer PDF (CPA Canada 2011)
- Invest in Security Now or Pay Later - PDF (2009)
- Digital Data and Security PDF
Ethics and ethical behaviour are the foundation of the trusted work of accountancy.
- To Whom Can I Give Client Information? (updated 2016)
- Holding Client Files as Ransom - PDF (updated 2016)
- How and When Can You Resign From Audit? - PDF (updated 2016)
Understanding engagement risk is critical to public practice.
- AGM Roles and Rules for Public Accountants - PDF (updated 2016)
- Surprise! Compilation Engagement Claims Exist - PDF (Winter 2011 CheckMark)
- Let the Good Times Roll but be Wary of the Increased Risk - PDF (Spring 2006 CheckMark)
- The Risks of Auditing a Credit Union - PDF (June 2009 Chartered Accountant Risk Management Newsletter)
- Notice to Reader: Limited Responsibility with Potentially High Risk - PDF (Winter 2005 CheckMark)
Understand issues relating to charging and collecting fees as an accounting professional.
- Minimum Fees and Fee Collection (updated 2016)
- A Simple Step to Minimize Fee Disputes - PDF (Winter 2003 CheckMark)
Successful management and retention of files is key to a successful practice.
- What to Keep and For How Long? - PDF (updated 2016)
- Electronic Record Keeping (Canada Revenue Agency)
- Keeping Records (Canada Revenue Agency)
Accounting and finance professionals encounter fraud on a regular basis.
- Fraud in the not-for-profit environment (CPA Canada 2016)
- CAS 240 - Implementation tool for auditors (CPA Canada 2015)
- How to comply with Canada’s anti-money laundering requirements (CPA Canada 2008)
Independence is a cornerstone of assurance engagements.
- Guide to Canadian Independence Standard - PDF (updated 2016)
- Changes to Rule 204 Independence to Address Breaches and Contingent Fees (updated 2016)
- Revisions to Independence Standard (updated 2016)
- Clarification on 2010 Changes to Independence Rule in respect of Partner Rotation - PDF (updated 2016)
- Update on Annual Communication of Independence Matters - PDF (updated 2016)
- Your Ability to Act as an Executor or Trustee for Your Clients - PDF (updated 2016)
Planning well in advance of potential problems in your practice is crucial. Here are some things you need to know.
- Practice Continuation Plan — Your Legacy for Others - PDF (updated 2016)
- Do Your Families Know Who to Contact When You Pass Away? PDF (updated 2016)
- The Partnership “Prenup”: Responsibly Managing Dissolutions - PDF (Autumn 2010)
Stay up-to-date on matters of taxation. Check here for current information.
- Mechanical Processing of Tax Returns - PDF (updated 2016)
- IRS Proceeds with Plans for Registered Tax Return Preparers - PDF (2011)
- Compliance with U.S. Personal Income Tax Filings - PDF(2011)
- U.S. Paid Tax Return Preparer Registration is Now in Place - PDF (2010)
Public Accounting, Wealth Management and Election Guidance.