Home Contact Us Resources PD Site Help Sitemap
 
    
Resources Section Image
The Institute Serving the Public CAs CA Firms / CATOs CA Students / Education Become a Member

Publications

Post Approval Guidance Pack Cover

Guidance Package for CA Training Offices

Information for CA Training Offices


ICAO Members handbook cover graphic

Member's handbook Web Version (Change 46-D)

The Member's handbook is available for viewing on-line as an indexed collection of individual PDF files, optimized for viewing on the Internet.

Cover page

Index

Bylaws

Regulations

Regulations (sorted numerically):

Regulation 3-1: Council Election Process

Regulation 4-1: Admission to Membership

Regulation 4-2: Dues

Regulation 4-3: Obligations and Standing

Regulation 4-4: Professional Liability Insurance

Regulation 4-5: Continuing Professional Development

Regulation 4-6: Practice Structure

Regulation 4-7: Issuance and Use of Designations

Regulation 6-1: Student Registration

Regulation 6-2: Applicant Registration

Regulation 6-3: Affiliate Applicant Admission

Regulation 7-1: Complaints

Regulation 7-2: Reviewer of Complaints

Regulation 7-3: Discipline and Appeal

Regulation 9-1: Public Accounting Licensing

Regulation 10-1: Practice Inspection

Rules of Practice and Procedure

Rules of Professional Conduct

Council Interpretations 

Affiliate Admission Policy

Practical Experience Requirements Policy

Regulations (sorted alphabetically):

Admission to Membership (Regulation 4-1)

Affiliate Applicant Admissionn (Regulation 6-3)

Applicant Registration (Regulation 6-2)

Complaints (Regulation 7-1)

Continuing Professional Development (Regulation 4-5)

Council Election Process (Regulation 3-1)

Discipline and Appeal (Regulation 7-3)

Dues (Regulation 4-2)

Issuance and Use of Designations (Regulation 4-7)

Practice Inspection (Regulation 10-1)

Practice Structure (Regulation 4-6)

Professional Liability Insurance (Regulation 4-4)

Public Accounting Licensing (Regulation 9-1)

Obligations and Standing (Regulation 4-3)

Reviewer of Complaints (Regulation 7-2)

Student Registration (Regulation 6-1)

Revisions Archive

Update #45-A

Update #45-B

Update #46

Update #46-A

Update #46-B

Update #46-C

Update #46-D

   

2011 Annual Report Cover

Annual Report 2012

The 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.


Guideline to Members Appointed as Auditors Under the Ontario Election Finance Act Cover

Election Finances Act 2010

The 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).


Condominium Guidelines Cover

Ontario Condominium Guidelines

Accounting 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.


Other Publications (located on external Web sites)