Enhancing audit quality

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Forensic accounting and valuation services come together in Las Vegas for one of the most interactive cross-discipline learning events of the year. This is a must-attend conference for you and your entire staff.

Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.

Leading businesses are developing strategies to address the impacts of climate change on their operational and financial performance. Are you ready to respond? Attend these training programs to build professional capacity in your organization to adapt to climate change impacts.

Sustainability is an increasingly important issue for business and the world at large. Learn how integrating sustainability into your organization’s strategy can help drive long-term success.

Transformative leaders understand the importance of emerging trends and strategic planning. Invest in skills that will help you navigate the risks and opportunities of disruption.

Are you ready to break the mould? Come to Canada’s leading event for not-for-profit leaders and learn how to accelerate your organization’s impact.

CPA Canada’s federal budget commentary provides timely, insightful analysis of changes to business, taxation and other measures that could affect your clients or organization.

Attend this webinar to learn about how investors are integrating climate change issues into investment decisions and utilizing the Task Force on Climate-related Financial Disclosures (TCFD) recommendations.

Opportunity lies in times of rapid change. Environments with constant disruption require skilled and diverse audit committee members. Industry experts discuss strategies to help you anticipate change to benefit your board and organization.

Climate change is a business issue. This publication outlines 20 questions for boards of directors to ask in overseeing organizational risk management, business strategy and performance in the context of climate change.

Forensic accounting and valuation services come together in Atlanta for one of the most interactive cross-discipline learning events of the year. This is a must-attend conference for you and your entire staff.

You’re always on the go. Your CPD should be, too. Find flexible online learning options that fit the bill.

Investors are seeking more information on material financial risks and opportunities related to climate change in order to make investment decisions. In these webinars, we share insights from investors that can help companies enhance their reporting on climate-related issues.

Download our reporting guide, which aims to promote consistency in practitioners' reports by providing guidance for commonly occurring reporting circumstances.

Learn about blockchain technology and familiarize yourself with the potential implications, opportunities and risks for capital markets and reporting.

Capital providers are seeking more information on material financial risks and opportunities related to climate change in order to make investment decisions. These resources provide guidance for companies on enhancing climate-related disclosures in financial reports.

Through effective oversight, audit committees contribute to the audit’s overall quality while safeguarding the external auditor’s independence. Learn more about audit committee responsibilities, as well as activities and best practices to meet those responsibilities.

The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.

Watch this video interview with the director, Environmental and Social Risk Policy, RBC, to understand how the Task Force on Climate-related Financial Disclosure (TCFD) recommendations are being adopted by a large Canadian financial institution.

Watch this video interview with the vice-president and controller of Barrick Gold to understand how the Task Force on Climate-related Financial Disclosure (TCFD) recommendations are being adopted by a global mining company.

Watch this video interview with the partner and chair of responsible investment at Mercer to understand how the Task Force on Climate-related Financial Disclosure (TCFD) recommendations are being adopted by a global investment advisor.

An essential resource for performing high-quality, cost-effective assurance and compilation engagements for small and medium-sized entities, the PEG provides valuable guidance to help practitioners consistently apply the professional standards.

Take advantage of this useful step-by-step guide that will help audit committees and management identify relevant AQIs, and understand how they can be used to spark discussions about improving audit quality.

Learn about the work of two members of the CPA Canada Audit Data Analytics Committee related to using R to perform entry level ADAs.

Download our handy guide for a summary of CPA Canada's audit and assurance resources, including alerts, briefings, implementation tools, guides and webinars. This non-authoritative guidance covers topics including auditing and assurance standards and audit data analytics.

The IAASB is initiating a project to explore challenges in auditing small and medium-sized entities (SMEs). Canadian auditors are encouraged to contribute to the consultation paper, expected later this year.

Learn the hands-on essentials for making outsourcing decisions, choosing a provider and managing finance and accounting outsourcing (FAO) relationships effectively with our practical guideline document.

Purchase the CPA Canada Guide to Audit Data Analytics, which is designed to assist and encourage practitioners to make use of technology-based data analytics in the audit of financial statements.

Cryptocurrencies and new technologies like blockchain are shaping the future of business, finance and tax in Canada. But what does it mean for CPAs?

Are you a senior professional who manages core elements of your company’s IT audit, governance or security responsibilities? Come explore the latest challenges and opportunities in technology that are transforming the way we do business.

This webinar discusses current developments that will affect your firm, including the review engagement standard, the redeemable preferred shares standard, proposed restrictions to income splitting and how technology can help automate your practice.

CPAs face diverse ethical challenges at work. That’s why a strong grasp on best practices is critical for professionalism and value creation. Refresh your knowledge of corporate ethics in one of our new online courses.

Opportunity lies in times of rapid change. Environments with constant disruption require skilled and diverse audit committee members. Industry experts discuss strategies to help you anticipate change to benefit your board and organization.

The IAASB recently unveiled its Quality Management Approach to strengthen consistency of audit quality across a firm’s audit base. While this risk-based approach looks promising, Canadian practitioners should proactively consider issues that may arise.

Wondering how your organization can harness the power of change? Edie Weiner, a futurist who runs a trend consulting firm, can help. Find out more in this Q&A and at the 2017 Conference for Audit Committees.

As America’s top trade partner, Canada could bear the brunt of a new NAFTA. Discover what’s on the table as NAFTA is renegotiated and learn how you can help your company understand those changes.

Learn about several methods for accounting for cap and trade transactions under IFRS. You will also receive an overview of cap and trade systems, and the Pan Canadian Framework on Clean Growth and Climate Change.

If not determined properly, fair market value can expose your clients to considerable risks. Learn about the concepts and best practices to ensure the integrity of your valuation activities.

Organizations that factor climate change into their long-term business plans are more resilient. Discover strategies to enhance sustainability in your practice and meet investor demands for greater financial transparency.

Professional accountants will play a significant role in the global agenda to achieve the United Nations' sustainable development goals by 2030. This report highlights key opportunities for making an impact on the most relevant goals.

Participate in this Public Sector Accounting Board (PSAB) webinar to learn about new accounting and reporting revenue proposals.

Find out about changes to ASPE, new and revised assurance standards as a result of new auditor reporting, tax issues relating to property division on relationship breakdown and the features of Knotia.

Participate in this Auditing and Assurance Standards Board (AASB) webinar to learn more about the AASB’s proposals for revising the standard on auditing accounting estimates and related disclosures.

Plan today to manage tomorrow. What dialogue should organizations start today for a prosperous future? The purpose of this report is to spur discussion among leaders in business, not-for-profits and government.

Do you represent or advise a Canadian entity that uses IFRS, or are you a user of IFRS financial statements? Learn about developments that may change IFRS financial statements.

Better work-life balance and productivity aren’t mutually exclusive. In fact, they’re increasingly connected, thanks to technology that allows CPAs to work remotely.

Do you represent or advise a Canadian private enterprise, or are you a user of private enterprises’ financial reports? Get to know the latest financial reporting developments that may change your financial statements.

Participate in our live roundtable event, focused on mid-career CPA women. Gain insights, tips and recommendations on how you can start preparing to get board-ready, today.

CPA Canada brought together senior business leaders to learn about the Sustainability Accounting Standards Board's work, and discuss best practices for elevating environmental and social issues on boardroom agendas.

Participate in this webinar to learn about the Accounting Standards Board (AcSB)’s new exposure draft for not-for-profit organizations in the private sector.

Find out about the proposals in PSAB’s exposure draft with regards to recognition, measurement, presentation and disclosure of obligations associated with the retirement of tangible capital assets.

This webinar discusses changes to ASPE and potential amendments to accounting standards for NFPOs, new assurance standards, tax issues on relationship breakdown and potential liability associated with Notice to Readers.

CPA Canada and the CRA are co-hosting this free, one-hour webinar to ensure continuous improvements to the design and delivery of services that: enhance the taxpayer and tax preparer experience, minimize the administrative burden, and facilitate the migration to electronic services.

Canada’s audit profession continues to transform in response to market changes, and, in so doing, sends a clear signal of its commitment to enhancing quality in the public interest.

Unlike many other entities, Canadian public sector entities recognize actuarial gains and losses arising from defined benefit pensions over time. The Public Sector Accounting Board (PSAB) is evaluating this practice and wants your input.

Accounting for amalgamations under Accounting Standards for Private Enterprises (ASPE) can be complex and requires the use of professional judgment. Review this briefing for help in the analysis and application of relevant ASPE requirements.

Receive a high-level comparison of Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS), covering significant recognition and measurement differences only.

As a CPA, you have many ethical responsibilities and challenges to navigate in your day-to-day business activities. Enhance your knowledge with an online course that explores the complexities of twenty-first century corporate ethics.

Strengthen your knowledge of international tax concepts with our comprehensive in-residence course on Canada’s foreign affiliate rules.

CPA Canada's women's leadership initiatives provide resources and education to further the advancement of women in the profession and provides support through a variety of vehicles such as webinars, profiles, conferences and resources.

Download our handy guide, which aims to help practitioners in conducting review engagements in compliance with Canadian Standard on Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements.

Are you a Canadian entity, an advisor to one, or a user of their financial statements? Then you need to be up-to-date with the developments in financial reporting standards that can mean changes to financial statements.

The best of both worlds come together at this conference where experts in forensic accounting and business valuation discuss the latest big picture issues and share real insights and the latest techniques

The AcSB needs you! Be part of this independent body that serves the public interest by establishing standards for financial reporting by all Canadian private sector entities and by contributing to the development of IFRS.

Discover the importance of information systems (IS) auditing and learn how to optimize your organization’s processes and technology control infrastructure.

As the corporate reporting landscape continues to evolve, CPA Canada brings the business community together to learn about innovative reporting methodologies that seek to address the changing needs of stakeholders.

Better understand the International Financial Reporting Standards (IFRS) requirements and options relating to segmented financial reporting for a mining entity.

Stay up-to-date on critical commodity tax issues and network with peers from government, industry and practice at Canada’s largest and longest-running indirect tax event.

Are you current on the key developments that affect your practice?

Jointly presented by CPA Canada and CPA BC, The ONE is the must-attend, multi-track event of the year. ONE powerful network. ONE unparalleled learning experience. ONE exceptional opportunity.

Performance management is an important growth area for CPAs. Get the business tools you need to fine-tune competitive advantage for your clients or organization with our new certificate program that begins in January 2017.

Gain insights from 20 years of academic research on non-GAAP measures. Leverage this research from academics around the world to better understand some of the reporting, governance, regulatory, and educational aspects relating to non-GAAP measures.

The IAASB is looking to make changes to ISA 315, but what will this mean for the current audit risk model? Most importantly, will it be scalable to the smaller and medium-sized entities?

Beginning with this issue, Member News is offering readers an additional topic — sustainability. Although sustainability is not new territory for the profession, we’re giving it greater prominence.

Comment on the Public Sector Accounting Board (PSAB)’s draft of its next strategic plan, which outlines the vision, mission, strategic objectives and actions that will guide its standard-setting activities for the next three years.

The PCAOB’s recent re-proposal provides a good indication of the future direction of U.S. auditor reporting standards, giving Canadian stakeholders a clearer understanding of what they need to prepare for as it relates to dual-listed companies.

Canadian stakeholders firmly voiced their opinion on the IAASB’s Invitation to Comment (ITC) on Enhancing Audit Quality in the Public Interest; it’s important that this dialogue continue with the AASB as key standards get revised.

Help your non-profit organization execute its performance measurement strategy. This resource will help your organization through a four-step framework that will effectively address the needs of your stakeholders.

Many boards are challenged by effectively overseeing strategy. This document will provide you with a practical framework to help fulfil your duty as a board member to oversee a strategy designed to maximize shareholder value.

This webinar, part of CPA Canada’s IFRS webinar series, highlights the basic requirements of IFRS 16 Leases, considers possible business implications, and suggests an action plan to implement the new standard.

Aggressive tax avoidance is a serious issue that affects corporations, international governments and the economy. Learn more about how the OECD is working to give governments the required tools to identify unacceptable tax practices.

Tax education, dispute resolution and ethics for tax practitioners — these were just a few topics on the agenda when Global Accounting Alliance (GAA) tax leaders met for three days in Toronto in April 2016.

Learn about the 2015 improvements to accounting standards for private enterprises, issued by the Accounting Standards Board in October 2015, which include amendments to Section 1582, Business Combinations, Section 3462, Employee Future Benefits, and others.

Keep up with the latest thinking on tax from CPAs in Canada with our regular roundup of tax-related alerts, articles, white papers and thought leadership releases.

How do we reduce complexity in the tax system? Some think a flat tax is the answer. But is it really? Or is this more a matter of “be careful what you wish for”?

Learn why cyber breaches and insider threats, which include malicious insiders stealing, manipulating or destroying data, are the fastest-growing risks driving investment in forensic data analytics.

Concerns about the application of professional skepticism in audits continue. Will strengthening our ethical principles or demonstrating how professional judgment was applied help make the difference?

Each year, Canada Revenue Agency (CRA) officials answer questions from Alberta CPAs on income tax and GST/HST issues. Find out what topics were clarified at the 2015 roundtable event.

Canada is becoming a formidable leader in global markets for Scientific Research and Experimental Development (SR&ED). Learn how the SR&ED tax incentive program helps support the commercial viability and impact of organizations across the country.

Not-for-profit accounting is getting some attention. Globally, there are many opportunities for jurisdictions that want to develop high-quality standards for NFPOs to collaborate and learn from each other.

CPA Canada and others have called on Finance Canada to fix problems created by 2014 changes to the taxation of spousal and similar “life interest” trusts. In a recent letter, Finance lays out some options.

Get more of what you want and less of what you don’t in the PD and Events Guide by giving us your feedback and customizing your preferences. We populate the Guide to meet your needs.

Emerging technologies and an explosion of available data have led the audit profession to a turning point. As an auditor, you need to keep pace with this technology and leverage it to deliver a more insightful audit.

This survey shows that leading companies are reimagining operations, aligning more effectively with business strategy and working across functional lines to build experiences for their customers. These companies are more confident about their future prospects.

The Supreme Court case about third-party penalties for tax fraud (Guindon) highlights important ethical concerns for tax advisors. Find out why CPA Canada felt compelled to intervene.

Canada Revenue Agency (CRA) staff has scope to exercise discretion on some minor administrative matters, but they don’t always use it. We’re alerting you to a recent situation in case you’ve had a similar experience.

In this webinar, Cindy Kottoor will review the role and goals of the external auditor and highlight the value auditors bring and the benefits for your organization.

Accurately assessing emotional risk tolerance and other key factors in client investment comfort can make a huge difference in successfully managing retirement investment portfolios.

The chair and vice-chair of the AASB invite you to comment on the AASB’s draft strategic plan for 2016-2021. Pass this on to others you think should also weigh in.

Learn about the meeting between Canada’s Accounting Standards Board (AcSB) and the European Financial Reporting Advisory Group (EFRAG) representatives working on achieving uniform adoption dates among the companies that apply International Financial Reporting Standards (IFRS).

We caught up with some of the grads from the In-Depth Tax Course to find out why they chose the program, what they learned and where they plan to take their new know-how.

Assessing your organization’s privacy policy against established benchmarks in the Privacy Maturity Model (PMM) will identify successes and room for improvement, as well as next steps.

Keep up with the latest thinking on tax from CPAs in Canada with our latest roundup of tax-related alerts, articles, white papers and thought leadership releases.

On behalf of Standards, I invite stakeholders to review the boards’ and councils’ annual reports and the message from the chairs. The reports include the objectives, accomplishments and activities from April 1, 2014 to March 31, 2015.

Learn about practice inspection results related to ASPE financial statement presentation, the testing of journal entries, an update on current tax events, and the identification of fraud risk factors in smaller clients.

“Guidance that is not an integral part of [IFRS] does not contain requirements for financial statements.” This sentence from IAS 8 refers to non-authoritative guidance and leaves a reader wondering — should it be followed?

Research shows that when arrests, lies or extramarital affairs of CEOs and other top executives are disclosed, their companies will lose significant amounts of money in the short- and long-term.

The Joint Committee on Taxation of the Canadian Bar Association and CPA Canada has submitted advice to Finance about the budget’s proposals on non-resident employee withholdings, Section 55 planning and synthetic equity arrangements.

Comparing data from 35 countries, KPMG’s survey findings offer insights that audit committees, management teams and auditors can use to sharpen their committee’s focus, benchmark its responsibilities and practices, and strengthen its oversight going forward.

Learn about innovation performance for Canada and 15 other countries. The Conference Board of Canada report card measures how well Canada is meeting the goal of creating a high, sustainable quality of life for Canadians.

Learn about the requirements pertaining to attestation engagements other than audits or reviews of historical financial information in accordance with CSAE 3000, and direct engagements in accordance with CSAE 3001.

Our essential course provides an excellent foundation in tax theory and rules governing partnerships, as well as practical guidance on tax compliance requirements.

The most significant contributor to a high performing board is the quality and experience of individuals serving on the board and the way they work together. Get useful information for directors, shareholders and other interested in building and sustaining an effective board.

Discover the basic income tax implications of estates and trusts.

The International Financial Reporting Standards (IFRS) Foundation trustees visited Canada for the first time, along with the International Accounting Standards Board (IASB) chair and members, to listen to, and learn from, Canadian IFRS transition and implementation experiences.

Through a landmark agreement signed in late 2014, the CPA profession and the Canada Revenue Agency work collaboratively to maintain a first-rate tax system.

Participate in an AcSB webinar to understand the changes to the accounting for Subsidiaries and Joint Arrangements resulting from the issuance of sections 1591 and 3056 in September 2014.

Read about how businesses are managing reputation risk in this report on a global survey of more than 300 executives from major companies around the world.

This publication offers guidance on the standards covered in Part I of the CPA Canada Handbook – Accounting for publicly accountable enterprises. Learn how to prepare consistent financial statements that reflect these standards.

No matter what sector you work in, this series will help you prepare consistent financial statements that reflect the appropriate standards for your clients or organization.

Find out how the IFRS Discussion Group raises awareness of IFRS application issues in Canada. You can access written reports and audio webcasts of discussions, or attend a meeting as an observer.

Learn how the highly-regarded and internationally-recognized Corporate Finance qualification is tailored exclusively to the demands of corporate finance and how it can benefit your career. Education registration re-opens in Summer 2019.

Are stock options the most appropriate form of equity-based compensation being used by public companies? Equity-based Alternatives to Stock Options provides an overview of equity-based compensation alternatives for Canadian public companies.

Chartered Professional Accountants of Canada (CPA Canada) and the Institute of Chartered Accountants in England and Wales (ICAEW) collaborated in a think-tank session to chart the future of audit and assurance disciplines.

Annotated and indexed, EY’s smart consolidation of the Canadian Income Tax Act is the reference tool you need. The print book includes access to our updated and searchable online Act, which can easily connect you to additional resources.

Learn more about the Enhancing Audit Quality (EAQ) Steering Group, which provided direction and oversight to the work program and output of three working groups in the EAQ initiative.

Learn more about the background of the Enhancing Audit Quality (EAQ) initiative, including why the initiative was formed and how it helped to improve audit quality.

Learn more about the EAQ initiative, which was a transparent consultation process to gain Canadian stakeholder input on emerging issues with respect to enhancing audit quality globally, and the impact on Canada.

Does your client’s audit committee need to improve their oversight function? Guidance and Tools for Audit Committees — FAQs answers key questions about tools we have developed to help audit committees enhance audit quality.

The subject of corporate social responsibility (CSR) resonates throughout today’s business community. Get a sense of recent CSR developments, the important impact they have on business and the role of the accounting profession in CSR.

There is increasing recognition of the relevance of materiality and risk to a wider scope of assurance engagements. Learn how to reduce the likelihood of not detecting material misstatements.

Use this guide to help you or your firm establish an effective anti-money-laundering compliance program to minimize the risk of non-compliance penalties.

Learn about the type of payments made by a mining company that may fall within the scope of IFRIC 21 Levies. The document provides an overview of IFRIC 21 and considers the implications for a mining company.

Under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA), together with the regulations, accountants and their firms must implement compliance programs in accordance with guidelines established by the Financial Transactions and Reports Analysis Centre of Canada. Learn which activities trigger these legal obligations and how to fulfill these obligations correctly.

Better understand the International Financial Reporting Standards (IFRS) requirements and options related to segmented financial reporting for an oil and gas entity.

Are you ready for busy season? This webinar will help you organize your workflow and get prepared for your audit and review engagements.

Have you been engaged to report on a not-for-profit organization (NFPO)’s first set of financial statements prepared in accordance with Canadian accounting standards? Our informative guide shows you the ropes with two audit approaches and helpful real examples.

Keep up to date on investment funds accounting developments by following the activities of Chartered Professional Accountants of Canada (CPA Canada)'s Investment Funds Standing Committee.

Communicating how an organization is dealing with a volatile financial environment can involve significant changes to Management’s Discussion and Analysis (MD&A). Read about matters you should consider to ensure transparent, complete communications to investors.

Do you need advice about disclosing climate change issues in the Management’s Discussion and Analysis (MD&A)? Receive comprehensive guidance on this topic.

Regulators and investors alike continue to demand improved disclosure about risk. Discover practical tips to help decide what risk disclosures to make in your Management’s Discussion and Analysis (MD&A).

Your organization may be a smaller reporting issuer, but Management’s Discussion & Analysis (MD&A) is still an essential piece of communication to investors and others to help them understand a company’s performance and financial health.

You’re a natural number cruncher. But working through taxes can be challenging for non-accountants. Keep these 10 tax tips handy to help others navigate through the maze of tax shelters and exemptions.

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