If being surrounded by those you love, wishing
health and happiness to your relatives,
dancing and partying all night long and
raising a glass to a great year to come
is boring, then the holidays are truly boring.
On behalf of the entire team here at the
Order, we wish you a holiday season that's
anything but boring and an outstanding New
Year 2019!
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Nathalie Houle, FCPA, FCMA
Chair of the Order
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Geneviève Mottard, CPA,
CA
President and Chief Executive Officer
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Please note that our offices will be closed
from December 22, 2018 to January 2, 2019
inclusively.
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QST changes to tax digital economy affect
wide range of Quebec non-residents
As the Order and numerous stakeholders have
been calling for over the past few years,
Quebec is extending its sales tax to a broad
range of supplies made from outside the
province to customers in Quebec.
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Audit of municipalities: Reporting entity
definition
Further to
changes brought about by Bill 155, the
Ministère des Affaires municipales et de
l'Habitation issued guidance on defining
the reporting entity for financial audits
of legal persons related to a municipality
for fiscal periods ending December 31, 2018.
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Are you ready for new IFRS 16 Leases?
With the effective date around the corner,
make sure you understand the nature of the
changes and their impact on lessees and
lessors.
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Exposure Draft – Agreed-upon Procedures
Engagements
The AASB proposes to adopt International
Standard on Related Services (ISRS) 4400
(Revised) as Canadian Standard on Related
Services (CSRS) 4400, Agreed-upon Procedures
Engagements.
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Deferral of IFRS 17 Insurance Contracts
The IASB has proposed a one-year deferral
of the effective date for IFRS 17 and to
extend the exemption to apply IFRS 9
Financial Instruments, so that both
standards can be applied at the same time.
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Financial accountability and infrastructure
program audits for municipal organizations
The Ministère des Affaires municipales et
de l’Habitation has uploaded various documents
and instructions (in French only) for auditors
on its website and the SESAMM app.
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Pension plans
We have updated our pension plan articles
and publications.
Read them >
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