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December 16, 2010 |
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Are you Ready for the New Canadian Auditing Standards? The new Canadian Auditing Standards (CAS), found in Part 1 of the CICA Handbook Assurance, and accessed by visiting www.knotia.ca, are effective for all financial statement audits for periods ending on or after December 14, 2010. Members can refer to the Reporting Implications of New Auditing and Accounting Standards Guide, the FAQs on the CICA website, as well as the Canadian Auditing Standards section of the Canadian Standards in Transition website, for further information and guidance. Not-for-Profit Governance: Invitation for CAs to Participate in Important Research In the interest of supporting research that is relevant to the CA profession and Canadian not-for-profits, this message is meant to target Ontario CAs who have served or are currently serving on a board of directors in a not-for-profit organization. It is being sent on behalf of Qui Chen, a PhD student at the Queen's School of Business. Qui Chen's invitation: You are invited to take part in a research study that examines governance issues in Canadian not-for-profit organizations. The survey will take about 30 minutes to complete. It is based on an interesting case dealing with how the board of directors in a local non-profit organization arrives at a decision regarding an expense allocation issue. The follow-up questions are pretty straightforward and all answers are kept strictly confidential. It would be greatly appreciated if you would complete the survey at your earliest convenience. Also, please consider forwarding the link to any current or former board members of Canadian not-for-profit organizations that you know. Measuring Ethics in Accountants: Invitation for CAs to Participate in Important Research In the interest of supporting research that is relevant to the CA profession in the area of ethics for professional accountants, this message targets all CAs on behalf of Anis Triki, a Master of Science student at Brock University who is completing his Master's thesis. After completing his Master's degree, Anis plans to complete a PhD in accounting and become a professor at a Canadian University. Anis Triki's invitation: You are invited to take part in a research study that is designed to help develop an instrument to better measure ethics in professional accountants. Other instruments that were not specifically developed for professional accountants have been used, but the results are often mysterious simply because professional accountants may not see ethical issues in the same way that others do. This problem has resulted in professional accountants often being seen in research studies as less ethical than members of other professions. The survey will take about 30 minutes to complete. It would be greatly appreciated if you would complete the survey at your earliest convenience. The survey can be found at https://survey.bus.brocku.ca/TakeSurvey.aspx?SurveyID=72K04l7 Reminder - Help us Celebrate 40 Years with CA Select Insurance Plans The Institute has been celebrating 40 years of working with Manulife Financial - helping to secure the financial futures of Institute members and their families. Yet we are acutely aware that not everyone is as fortunate as we are. In our ongoing celebration, we have been asking members to help us help those less fortunate. Rather than sending you each a small token, a donation from the plans of up to $40,000 (in aggregate) will be made to selected charities on behalf of all Institute members. To date, members have helped us reach $38,000! In order to meet our $40,000 target, for those of you who haven't yet participated, here is your chance. All you have to do is click on the special Anniversary banner, select a charity, and $25 will be donated to that charity, at no cost to you. Thank you for making this charitable campaign something to celebrate! Season's Greetings
This is the last issue of e-Brief for 2010. We'll see you in the new year.
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