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Publications
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Guidance Package for CA Training OfficesInformation for CA Training Offices |
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Annual Report 2012The 2012 Annual Report is now available online. |
2012 Financial Statements
The financial statements of the Institute of Chartered Accountants of Ontario comprise the statement of financial position as at February 29, 2012 and the statements of expenses and revenues, changes in net assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.
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Election Finances Act 2010The Guidelines for Members Appointed as Auditors Under the Ontario Election Finances Act provides practical guidance for auditors reporting under the Ontario Election Finances Act on the relevant year-end or campaign period financial statements of a leadership contestant, candidate, constituency association and political party. These guidelines reflect amendments to the Act, as well as applicable changes to the CICA Handbook - Assurance in respect of the requirements of the Canadian Auditing Standards (CAS). |
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Ontario Condominium GuidelinesAccounting and Auditing Guidelines for Ontario Condominium Corporations November 2008 is a publication that updates an earlier Guidelines issued by the Institute in 2001 and incorporates not only the introduction of accounting standards for not-for-profit organizations but also recent developments and issues in the condominium industry that have come to light since the Condominium Act, 1998 has been in effect. Included are sections of the Handbook to be considered in order to comply with the risk-based auditing standards that were issued by the Auditing and Assurance Standards Board in 2005. Update Clause (b) of the definition of “eligible security” in subsection 115 (5) of the Condominium Act, 1998 was expanded in December of 2009 to include securities issued by an institution located in Ontario and insured by the Deposit Insurance Corporation of Ontario We are currently updating the guidelines to reflect the new Canadian Auditing Standards (CASs). The revised guidelines will be published shortly. |