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Do you have elderly clients covered by an
incapacity mandate, who are under tutorship
or curatorship or who live in a residential
and long-term care centre (CHSLD)? Have
you noted that a family member, the mandatary,
tutor or curator is taking advantage of
the situation, misappropriating funds or
making decisions that seriously affect the
person’s psychological or physical integrity?
Since May 30, 2017, you have an obligation
to report the situation to a police force
or the CHSLD’s complaints commissioner.
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New standard CSRE 2400, Engagements
to Review Historical Financial Statements:
Have you thought about your engagement letters?
CSRE 2400 will be effective for periods
ending on or after December 14, 2017 and
will affect the content of your engagement
letters.
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Professional inspection annual report: Encouraging
results
Find out the main deficiencies identified
during inspections, their causes and how
to address them.
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CFE registrations from July 5 to August
9
Are you a future CPA who is eligible to
write the Common Final Examination (CFE)?
The next offering will take place on September
13, 14 and 15, 2017.
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Do you practice within a partnership or
joint-stock company or do you plan to create
one?
You should know that the Quebec enterprise
register (REQ) has created activity code
7732 (Bureaux de comptables professionnels
agréés) exclusively for firms where more
than 50% of control is held by CPAs.
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Restructuring of the CPA Canada Handbook
– Assurance following recent decisions
of the Auditing and Assurance Standards
Board (AASB)
In April 2017, the AASB adopted the new
and revised auditor reporting standards
and related conforming amendments, which
will be effective for audits of financial
statements for periods ending on or after
December 15, 2018. |
2017-2018 budget rules and occupancy rules
for educational childcare service providers
(in French only)
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Promoting the use of data analytics in financial
statement audits: CPA Canada resources for
CPAs and their clients
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A briefing has been published to help audit
clients work more effectively with their
auditors.
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Learn more about data analytics and how
to engage in productive dialogue with audit
clients.
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