Standards

Practice
Contesting a will in Ontario: Canadian tax lawyer guide
Provincial legislations are carefully crafted to include provisions that infringe upon and restrict an individual's testamentary freedom, says tax lawyer and accountant David J Rotfleisch
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- VIEWS 160

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
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- VIEWS 160

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.
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- VIEWS 160

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
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- VIEWS 160

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
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- VIEWS 160

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
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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.
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- VIEWS 160

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
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- VIEWS 160

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
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- VIEWS 160

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
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- VIEWS 160

Profession
Audit inconsistency remains a concern says Canada’s audit quality watchdog
Pandemic year delayed some inspections as CPAB worked remotely
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- VIEWS 160

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?
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- LIKES 149
- VIEWS 160