Standards

Profession

The future of auditing: why plans to sharpen up the industry could actually make it worse

Unintended consequences of UK audit reforms will hurt smaller companies and non-profits
Thought Leaders

When companies massage the books, the environment takes a hit

It’s time the accounting profession take earnings management more seriously, says financial accounting professors at Queen’s University in Kingston.
Practice

Budget 2021 – Tax enforcement, audits, and oral interviews

If proposed legislative amendments receive Royal Assent, the Canada Revenue Agency will have the power to compel oral interviews
Management

Fill in the non-GAAP: New disclosure requirements to become mandatory in August 2021

Marie-Christine Valois and Janie Harbec of Fasken review the new National Instrument 52-112, Non-GAAP and Other Financial Measures Disclosure
Profession

Friday News Roundup 21.06.04: Sustainability standards, Isle of Man, PwC diversity and more 

Wrapping up the odds and ends in this week’s Canadian accounting news
Practice

Preparing for the new quality management standards: CSQM 1 system evaluation and monitoring

Part four of a four-part series from Kirsten S. Albo of ASK KSA Consulting Inc.
Practice

Preparing for the new quality management standards: CSQM 1 risk responses

In part three of a four-part series, Kirsten S. Albo of ASK KSA Consulting Inc. explores the design and implementation of risk responses
Practice

Preparing for the new quality management standards: CSQM 1 quality objectives and quality risks

In part two of a four-part series, Kirsten S. Albo of ASK KSA Consulting looks at CSQM 1 and its quality management process for all firms, regardless of size
Practice

Preparing for the new quality management standards: An overview for Canadian practitioners

Kirsten S. Albo of ASK KSA Consulting Inc. kicks off a four-part series on CSQM 1
Profession

Audit inconsistency remains a concern says Canada’s audit quality watchdog

Pandemic year delayed some inspections as CPAB worked remotely
Thought Leaders

Sustainability rankings don’t always identify sustainable companies

An increasing numbers of investors depend on ESG information from third parties for their investment decisions but are the rankings meaningless?
Thought Leaders

Imbalance: Accounting is not capturing the value of intangible assets

Accounting has an intangibles problem, says Nick Shepherd, author of How Accountants Lost Their Balance