|
Discover a wealth of new resources on governance!
|
|
|
|
|
|
|
In the new Governance section of our website, under the “Expert advice and resources” heading, you will find plenty of content on topics such as internal audit, committees and boards, sustainable development, risk management, strategy and innovation.
|
|
|
|
|
|
The top risks for organizations in 2021 and the impact of COVID-19
|
|
|
Supported by the conclusions drawn from the OnRisk 2021 report from the Institute of Internal Auditors, this article suggests evaluating the alignment between the perspectives of your organization’s Board members, executive management and chief audit executives regarding risk management.
|
|
|
|
|
|
Interest relief for certain individuals and relief measures for the CERB repayments for self-employed individuals
|
|
|
The governments of Canada and Quebec have announced interest relief for individuals who have received COVID-19-related income support. The federal government also announced relief measures for the CERB repayment for self-employed workers who made an application based on their net income.
|
|
|
|
|
|
Webinar on the risks and impacts of COVID-19 support measures
|
|
|
What impacts will the COVID-19 support programs have on your audit or review engagements on annual financial statements? By way of concrete examples, three speakers will shed more light on the question.
|
|
|
|
|
|
Do you know any of these CPAs?
|
|
We’re looking for these life members in order to send them important information.
- John Peter H. Castle, CPA, CA | Magog, Quebec
- Fernand Cordeau, CPA, CA | Laval, Quebec
- Gustave Dupont, CPA, CA | Scarborough, Ontario
- Eldon Ferguson, FCPA, FCA | Kitchener, Ontario
- Milton Friefeld, CPA, CA | Montreal, Quebec
- Ronald William Grigg, CPA, CA | Hudson, Quebec
- Gilles Loiselle, CPA, CGA | Quebec City, Quebec
- Leonard Reeven Rosenberg, CPA, CA | Cambridge, Ontario
- Stephen Torino, CPA, CA | Mount Royal, Quebec
If you know any of them, email us at soutien@cpaquebec.ca or call us at 514 288 3256, ext. 2600 or at 1 800 363-4688.
|
|
|
|
|
|
Tax consequences of using virtual currency
|
|
|
See under what circumstances the use of virtual currency, such as cryptocurrency, has a tax impact, how GST and QST apply, and which records and documents you should keep to ensure that you keep track of virtual currency transactions.
|
|
|
|
|
|
Factors to consider when auditing crypto-assets
|
|
|
Learn about factors to consider when determining how to obtain sufficient appropriate audit evidence to support the ownership assertion for financial statements that contain material crypto-asset balances, and those concerning the relevance and reliability of information obtained from a public blockchain to be used as audit evidence.
|
|
|
|
|
|
EXPERT ADVICE AND RESOURCES
|
|
|
|
|
|
|
Recognition of pension plan mergers and divisions – Elements to consider
|
|
|
In April 2020, Retraite Québec published new guidelines to consider when producing AIR in connection with pension plan mergers and divisions. But what about the accounting treatment applicable to such mergers and divisions in the financial statements of the pension plans in question?
|
|
|
|
|
|
Annual financial report (AFR) for organizations subsidized by the Société d’habitation du Québec
|
|
|
|
|
|
Sub-categories 1.1 and 2.1 of the FIMEAU program – Instructions to auditors and municipalities
|
|
|
Instructions that have been revised by the Order’s Working groups on municipal governments and on assurance reports are now available on the MAMH website.
|
|
|
|
|
|
Publication of major consultation papers by the PSAB: give your opinion!
|
|
|
The Public Sector Accounting Board proposes a new strategy regarding NFPOs in the public sector as well as certain modifications to be made to its conceptual framework and information model. Read the exposure drafts and related documents and attend the webinars during which the proposals will be presented.
|
|
|
|
|
|
IASB discussion paper on business combinations under common control
|
|
|
How do you account for business combinations under common control? The IASB recently issued its discussion paper, Business Combinations under Common Control, in which it develops proposals.
|
|
|
|
|
|
Notices of temporary striking off the roll have been issued recently.
|
|
|
|
|
|
|
|
|
Expert advice and resources
|
|
|
|
|
|
|
|
This email was sent by the Quebec CPA Order.
5, Place Ville Marie, bureau 800
Montréal (Québec) H3B 2G2
T. 514 288-3256 1 800 363-4688
You have received this email because it is a communication concerning the requirements of members of the Quebec CPA Order and/or candidates for the practice of the profession. For that reason, you cannot unsubscribe from this communication.
|
|
|
|
|
|
|
|
|
