Canadian corporate archives - The Canadian Tire Heritage Collection

At the D.B. Weldon Library on the campus of the University of Western Ontario, an expression of Canadian culture like no other quietly sits waiting to be uncovered. This incredible collection of materials is known as The Canadian Tire Heritage Collection. It's a treasure trove that includes hundreds of catalogues dating back to the early 1930s, internal newsletters, annual reports, 39,000 photographs, various versions of Canadian Tire money and hundreds of audio and visual files including some now-famous television ads.  To learn more, read the article “Canadian Tire archives - treasure trove” in Western News (November 22, 2007 Vol. 43 No. 32) which is also available online.

Canada's History and the Hudson's Bay Company

In 1994, the Hudson's Bay Company donated its corporate archives to what is now the Archives of Manitoba, and its museum collection to The Manitoba Museum, both public institutions. These gifts earned a substantial tax saving, most of which was put to work in the name of history by establishing the Hudson's Bay Company History Foundation. The Foundation, in turn, provides core funding to ensure the maintenance of the Company's gifts and to support the initiatives of Canada's History. Canada’s History operates independently of the Foundation and realizes additional funding through memberships, donations and sponsorships. As a registered charity, it can accept donations and issue receipts for income tax purposes.

CICA - Setting the standard

It may come as a surprise to some people that an influential body, such as the Canadian Institute of Chartered Accountants (CICA), had rather inauspicious beginnings. This, however, is what makes its history a matter of prime interest.

The CICA has grown from nothing into a powerful national organization that is consulted by governments – a body with power to set standards that are incorporated into law. Read the article “Setting the standard” in CAmagazine (May 2002).

Canada's tax system - 2020 Vision

What will Canada’s tax system look like 10 years from now? Tax reformists hope to see one that encourages work and fosters productivity and competitiveness. There is no better time than December to look at the year and the decade ahead. CAmagazine asked a range of experts what they think Canada's tax system will look like 10 years from now. To find out what they had to say, see the article "2020 Vision" in the December 2010 CAmagazine online.

Corporate Governance and the New York Stock Exchange

The New York Stock Exchange (NYSE) has long been a leading proponent for the highest standards of corporate governance and ethical behaviour. Its listing standards have included governance rules for approximately 150 years. It was the NYSE that first required companies to issue regular financial statements, as well as to provide quarterly earnings announcements and conduct independent audits of financial statements, all of which were included as part of the NYSE’s listing standards before any of the federal securities legislation coming out of the Great Depression. The leadership role of the NYSE on governance matters continued during the middle of the 20th century, when the NYSE pioneered such developments as required proxy statement distribution, a minimum number of outside directors, and audit committees made up entirely of independent directors. To learn more about the NYSE and governance, read the Report of the New York Stock Exchange Commission on Corporate Governance (September 23, 2010). The report contains a summary of significant corporate governance developments since 2000 (pages 10-23).

History of the CICA Corporate Reporting Awards

The CICA Corporate Reporting Awards (CRA) began in the early 1950s. Originally, they were based on hardcopy annual reports (from 1951-1992). Today, the awards have expanded beyond the annual reports to include sustainable development awards (introduced in 1993), MD&A (introduced in 1995), corporate governance awards (introduced in 1996), electronic financial reporting (introduced in 2001) and scorecards (introduced in the late 1990s). Now, the major federal crown corporations are also included (introduced in 2007). For a brief history of the Corporate Reporting Awards, refer to the March 2010 research paper “Corporate Reporting Awards and Financial Reporting Quality” by Tim Bauer (tdbauer@uwaterloo.ca) and J. Efrim Boritz (jeboritz@uwaterloo.ca) – pages 6-12 and Appendix B).

A Day of Recognition and Celebration for Quebec Chartered Accountants

This year marks the 75th anniversary of the Quebec City CA Group and the 130th anniversary of the Ordre des comptables agréés du Québec (OCAQ). A day of activities under the theme "Active capital for your success!" was held in Quebec City on September 30, 2010 to celebrate these two important milestones for Quebec CAs. Read the OCAQ News Release and view the Photo Album online.

Institute of Chartered Accountants of British Columbia - Centenary Website

The Institute of Chartered Accountants of British Columbia (ICABC) celebrated its 100th anniversary in 2005. It was marked with events, articles in Beyond Numbers, Centenary Artwork, an online timeline of the history of CAs in BC, and a calendar. An expanded look at these contributions is provided on the ICABC centenary website which describes the people and events that have shaped the profession in BC.

Institute of Chartered Accountants of Ontario - Innovation and Historical Milestones

There are approximately 72,000 Chartered Accountants (CAs) in Canada. Nearly half (33,000) are Ontario CAs. CAs work in large and small businesses, in government and in public accounting, in the not-for-profit sector, and as professors and teachers - at home and around the world. The year 2010 marks the 131st year of the CA designation in Ontario. From the province's origins as an agricultural society to its emergence as an economic powerhouse, CAs have played a key role in shaping Ontario’s progress. Our history bridges all the major milestones… the great waves of immigration of the early 1900s, the harnessing of Niagara Falls, the birth of Ontario Hydro, the First and Second World Wars... the huge building booms of the 1950s and 1960s, and the signing of the Auto Pact, the Free Trade Agreement and NAFTA. To learn more about CA Innovation since 1879,  Historical Milestones and the 125th anniversary in 2004, visit the website of the Institute of Chartered Accountants of Ontario (ICAO).

About the Ontario Securities Commission: Part 2 - The First Four Chief Accountants, 1986–1996

Published in the June 2010 Accounting Perspectives journal of the Canadian Academic Accounting Association (CAAA), this research article presents Part 2 of a historical review and analysis of the Ontario Securities Commission (OSC). It describes the role played by the first four Chief Accountants in the regulation of accounting and auditing from 1986 to 1996. Part 1 dealt with the period from the 1960s to 1985. Part 3 will treat the role played by the fifth Chief Accountant, from 1996 to 2008. Prior to this series of articles, the academic and professional accounting literature was largely barren on the OSC’s evolving role in accounting and auditing.

The Role of the Ontario Securities Commission in Accounting and Auditing from the 1960s to 1985

Published in the March 2010 Accounting Perspectives journal of the Canadian Academic Accounting Association (CAAA), this research article presents Part 1 of a historical review and analysis of the role played by the Ontario Securities Commission (OSC) in accounting and auditing from the 1960s to 1985. Parts 2 and 3 will review the roles played by the first five Chief Accountants, from 1986 to 2008. Prior to this article, the academic and professional accounting literature has been largely barren on the OSC’s evolving role in accounting and auditing.

Naming and Branding: Accountants and Accountancy Bodies in the British Empire and Commonwealth 1853-2003

The number of professional accountancy bodies and accountants within the British Empire and Commonwealth has greatly expanded within the last 150 years. The names of these bodies have followed a formula pioneered in Britain in the 19th century and certain designations, notably "chartered accountant" have evolved as brand names. Access to and use of these brands has spread not with colonization but with decolonization of the settler colonies and then the nonsettler colonies. This reserach paper charts these developments, noting the apparent paradoxes of the proliferation of royal charters in an increasingly non-monarchical UK, charters in republics, and how each country’s experience has been different. It concludes with a look at branded accountants in a global economy. Read the preliminary draft paper “Naming and Branding: Accountants and Accountancy Bodies in the British Empire and Commonwealth 1853-2003” by R.H.Parker, University of Exeter, UK. (References to developments in Canada are on pages 12-14)

CICA - Information Technology Advisory Committee

The Information Technology Advisory Committee (ITAC) of the Canadian Institute of Chartered Accountants (CICA) was established in 1991 by the CICA's Research Studies Department. A four-person committee was set up to help the CICA Studies and Standards Group keep abreast of the potential impact of technological developments on Canadian accounting and auditing standards, practices and methodologies. Throughout the 1990s, ITAC's focus was assisting the auditing profession, since technology had made it possible for auditors to implement procedures not possible previously, because of time constraints and costs. Today, ITAC is made up of representatives from accounting firms, financial institutions, government and academe. They meet four times a year for a one-day meeting and conference calls are scheduled as needed. ITAC’s focus is broader than advising on national accounting and auditing standards (see About ITAC). Notably, it provides advice and prepares guidance on information technology matters affecting the CA profession and the business community (see ITAC Recent Activities and ITAC Publications). A history of ITAC is provided in the CAmagazine article, "Behind the Committee" published in January/February 2004.

About Web 2.0 and Social Media

Recently, corporate Internet communication strategies have begun to include Web 2.0 technologies and applications, as well as social media tools, because they are rapidly changing the way companies conduct business and communicate business performance. Although the term "social media" is widely used, there are different points of view about what it actually means. Put simply, the Internet of the 1990s was about static, information-based content and a clear separation between content provider and end user. Web 2.0 and social media offer richer content based on collaboration and information sharing, encouraging end users to be more interactive with the content they access and more proactive about producing their own Web content. For an in-depth review, refer to the Trebor Scholz presentations, “How the Social Web Came to Be (part 1),” covering the years from 1945 to 2001, and “How the Social Web Came to Be (part 2),” covering the period from 2002 to 2007. Also refer to the June 2010 discussion draft "Practical Guidance for Managing Web 2.0 and Social Media" which is available on the CICA website as part of the research project "Using the Internet in Corporate Reporting."

Archive-It web archiving and preservation

Archive-It, a web archiving and preservation service, allows institutions to build and preserve collections of digital content. It is used by a number of Canadian universities, such as the University of Toronto and the University of Waterloo. Through a user-friendly web application, Archive-It partners can harvest, catalog, manage and browse their archived collections. Collections are hosted at the Internet Archive data center and are accessible to the public with full-text search.

Bank of Canada - Celebrating 75 years

The Bank of Canada opened its doors in Ottawa on March 11, 1935, during the Great Depression. Its role was set out in the Bank of Canada Act of 1934: "to promote the economic and financial welfare of Canada." Shares of the privately-owned bank cost $50 but, in 1938, the Canadian government bought out shareholders and nationalized the bank. Today, the bank operates accounts only for the Canadian government, other central banks and commercial banks. To mark its 75th anniversary, the Currency Museum of the Bank of Canada has inaugurated a new exhibition which looks at the Bank and its history from the perspective of outside observers - journalists, cartoonists, headline writers, economists, politicians, government-appointed commissions, and the public at large. Visit the online exhibit By All Accounts: 75 Years of Central Banking.

CICA - Auditing and Assurance Research

Since 1980, the Canadian Institute of Chartered Accountants (CICA) has published a number of research studies on auditing and assurance. Most are available as PDF downloads free-of-charge. To view and/or download selected publications, visit the CICA website.

CICA - Performance and Environmental Reporting Research

Since 1980, the Canadian Institute of Chartered Accountants (CICA) has published a number of research studies on performance and environmental reporting. Most are available as PDF downloads free-of-charge. To view and/or download selected publications, visit the CICA website.

CICA - Accounting and Financial Reporting Research

Over the last 30 years, the Canadian Institute of Chartered Accountants (CICA) has published many research studies on accounting and financial reporting. Most are available as PDF downloads free-of-charge. To view and/or download selected publications, visit the CICA website.

About the Ontario Securities Commission (OSC)

The Ontario Securities Commission (OSC) was established by the Securities Act (Ontario) and the Commodity Futures Act (Ontario). It is a self-funded Crown corporation, accountable to the Ontario Legislature through the Minister of Finance. The OSC's mandate is to provide protection to investors from unfair, improper and fraudulent practices, and to foster fair and efficient capital markets and confidence in capital markets. (Access the digital archives on Notices and News Releases as well as Speeches and Events dating back to 2005.)

About the Canadian Securities Administrators (CSA)

The Canadian Securities Administrators (CSA) is a voluntary umbrella organization of Canada’s provincial and territorial securities regulators whose objective is to improve, coordinate and harmonize regulation of the Canadian capital markets. It aims to achieve consensus on policy decisions which affect our capital market and its participants. It also aims to work collaboratively in the delivery of regulatory programs across Canada, such as the review of continuous disclosure and prospectus filings. (Read the Introduction to CSA and access the What’s New digital archives dating back to 2001.)

About the US Securities and Exchange Commission (SEC)

The mission of the US Securities and Exchange Commission (SEC) is to protect investors, maintain fair, orderly and efficient markets, and facilitate capital formation. Before the Great Crash of 1929, there was little support for federal regulation of the securities markets. This was particularly true during the post-World War I surge of securities activity. Proposals that the federal government require financial disclosure and prevent the fraudulent sale of stock were never seriously pursued. During the peak year of the Depression, Congress passed the Securities Act of 1933. This law, together with the Securities Exchange Act of 1934, which created the SEC, was designed to restore investor confidence in capital markets by providing investors and the markets with more reliable information and clear rules of honest dealing. President Franklin Delano Roosevelt appointed Joseph P. Kennedy (President John F. Kennedy's father) to serve as the first Chairman of the SEC. (Read the SEC’s What We Do and access digital archives from 1929 to 2010 containing Commission Speeches and Public Statements on a wide range of topics concerning the state of the markets and the regulatory agenda.)

Opening the Door to Financial Regulatory History

At a time when financial regulatory reform is capturing headlines, an online museum administered by the SEC Historical Society is granting users equal access to resources, relics and research material. The online galleries preserve eyewitness accounts, oral histories, correspondences, research papers and photographs. An interactive timeline features hundreds of digital artifacts. Interviews and round-table discussions cast light on current topics. (Read the article "Opening the Door to Financial Regulatory History" in the June 2010 Journal of Accountancy online.)

Corporate Reporting: Its Future Evolution (1980)

In 1980, the Canadian Institute of Chartered Accountants (CICA) published a landmark research study called Corporate Reporting: Its Future Evolution. "The study is directed to all those who are interested or concerned with the publication and the use of corporate financial information in Canada and elsewhere. It should be of particular interest to accounting standard setters, but the analysis, argument and conclusions are equally important to all of the other groups of people interested in financial accounting." Chapter 10 of the study offers a proposed evolutionary solution to the problem of establishing accounting standards.

International Public Sector Accounting Standards Board - Update 1 (2005)

The International Public Sector Accounting Standards Board (IPSASB) met in Oslo, Norway on March 14-17, 2005. This was the first meeting of the IPSASB since the International Federation of Accountants (IFAC) reconstituted the Public Sector Committee (PSC) as the IPSASB in November 2004.  The IPSASB Update 1 bulletin (April 2005) describes the work program, lists the members and observers, and identifies International Public Sector Accounting Standards at that time. Information on IPSASB meetings (from 2001), exposure drafts and comment letters (from 2005) and other digital archives are available on the IFAC website.

Digital Archive - Australian Accounting Standards Board

The Australian Accounting Standards Board (AASB) is an independent accounting standard-setter based in Melbourne, Australia. The AASB maintains a digital archive on its website that provides access to a range of superseded archival records including post-2005 documents and pre-2005 standards. The archive also includes general documents comprising: (1) Policy statements – these described various operating policies of the AASB; (2) Statements of accounting concepts – archived conceptual framework documents; and Publications – archived technical articles and other publications.

International Convergence of Accounting Standards—A Brief History

International convergence of accounting standards is not a new idea. The concept of convergence first arose in the late 1950s in response to post World War II economic integration and related increases in cross-border capital flows. Initial efforts focused on harmonization—reducing differences among the accounting principles used in the world’s major capital markets. By the 1990s, the idea of harmonizing accounting standards was replaced by the concept of convergence—the development of a single set of high-quality, international accounting standards that would be used in at least all major capital markets. (Refer to the FASB website for a chronology of some of the key events in the evolution of the international convergence of accounting standards.)

History of the AICPA

The American Institute of Certified Public Accountants (AICPA) and its predecessors have a history dating back to 1887, when the American Association of Public Accountants (AAPA) was formed. In 1916, the American Association was succeeded by the Institute of Public Accountants, when there was a membership of 1,150. The name was changed to the American Institute of Accountants in 1917 and remained so until 1957, when it changed to its current name of the American Institute of Certified Public Accountants. The American Society of Certified Public Accountants was formed in 1921 and acted as a federation of state societies. The Society was merged into the Institute in 1936 and, at that time, the Institute agreed to restrict its future members to CPAs. (Read more about the AICPA digital archives in the August 2007 Journal of Accountancy article "A Treasure Trove of Accountancy’s Past".)

Professional Judgment and the Auditor (1995)

The 1995 CICA Research Report Professional Judgment and the Auditor discusses the nature and practice of professional judgment in auditing. The Report considers professional judgment in the context of a financial statement audit but, because judgment must be applied in any type of engagement an auditor undertakes, the findings may be equally applicable to other assurance engagements. The Report focuses on concepts and principles of professional judgment rather than prescriptive rules because rules, by their very nature, cannot state the most that is expected of an auditor but simply the least. Rules can only define a minimum level of acceptable professional conduct; they can neither pre-empt nor usurp auditor judgment.

Professional Judgment in Financial Reporting (1988)

The 1988 CICA research study Professional Judgment in Financial Reporting examines the nature and practice of professional judgment on accounting measurement, presentation and disclosure issues. The focus is on the responsibilities of both preparers and auditors. Such professional judgment is shown to be, at its best, a systematic and analytical process of reaching objective conclusions about issues that may be difficult and complex. Impediments to quality in this process are identified and recommendations are directed to removing or reducing such impediments. The close relationship between professional judgment and professional standards is given particular attention, as are such aspects of professionalism as integrity, knowledge and consultation. The study analyzes practices and standards in Canada, the US, UK and International accounting standards. Most recommendations will be relevant to standard-setters, professional accountants and others in all countries.

Digital Archives - Canadian Enterprises Gallery

The Canadian Enterprises Gallery states "The heritage of Canada as a nation is inextricably interwoven with the growth and development of a diverse spectrum of Canadian enterprises. From the small family business to the large multi-national corporation, Canada has largely been built on the foundations laid by a broad range of private as well as public institutions." A 2001 posting notes "One of the leading and largest professional accounting bodies in the world, the Canadian Institute of Chartered Accountants (CICA, as it is more commonly known) received its federal charter in 1902. Since then, it has been the pre-eminent accounting organization in Canada and has kept pace with the growth of Canada's economy. The mission of CICA is to serve the interests of society and the CA profession by providing leadership to uphold the professional integrity, standards and pre-eminence of Canada's Chartered Accountants, nationally and internationally."

Learn more at the Canadian Heritage Gallery, the most extensive collection of historical Canadiana on the Internet.

Going digital - Global Accounting Alliance

The Global Accounting Alliance (GAA) comprises the world's leading professional accountancy institutes. It promotes quality services, shares information and collaborates on important international issues. As part of this effort, the GAA publishes an online journal to which its member organizations, including the Canadian Institute of Chartered Accountants (CICA), contribute articles. The April 2010 issue of GAA Accounting is available online and as a Digital Edition. Digital archives date back to June 2008.

Going digital - Canada's CAmagazine

Canada's CAmagazine has an online digital edition. Depending on user preferences and computer system attributes, a reader can choose between the Rich Interactive Digital Edition and the Digital Anywhere version. Digital Anywhere is a high-quality, user-friendly version with interactive features such as Share, Bookmarking and RSS feeds. It also enables readers with older computers to view the full digital edition content. Digital archives are available from April 2009.

Using social and digital media to get more from Accountancy Ireland

Fast, accessible and inexpensive new channels of communication are revolutionizing how the world communicates. For Accountancy Ireland these new media channels open the way to enhanced engagement with readers and bring with them the ability to deliver added value across a variety of platforms. For example, when the new digital edition of Accountancy Ireland was launched, the magazine staff was able to engage directly with readers to find out how it was displaying on their screens, how intuitive it was, whether they could operate the plug-ins like the embedded sound and video files, whether they wanted to print or download, or just read the issue online. These channels provide a direct, effective and inexpensive means of engagement with readers and communities. They make it easy for readers to talk back. It’s quick, it’s easy and, best of all, it’s fun! And, of course, it means that Chartered Accountants around the world have much more immediate access to events than was previously possible.

A History of KPMG in Canada

In Canada, KPMG's roots date back to 1840. Since that date, more than 115 firms in communities across Canada have joined forces to create KPMG. Each of these has played a vital role in the growth of KPMG in Canada. For an overview of predecessor firms Thorne Riddell, Ernst & Whinney, Stevenson Kellogg Ernst & Whinney, and Peat Marwick, visit the KPMG Canada website. (A history of KPMG International dating from 1897 is also available online.)

A History of BDO Canada LLP

BDO Canada LLP is both new and old on the scene. In January 1992, the Canadian accounting firms, Dunwoody & Company and BDO Ward Mallette ― each with approximately 70 years of history ― merged with BDO Guenette Chaput in Winnipeg and BDO Frazer Matthews in Edmonton to form one unified firm. Formerly known as BDO Dunwoody, the Canadian member firm of BDO International changed its name again in 2010 with the rest of BDO’s firms around the world to become known as, simply, BDO. (Read about the history of Dunwoody & Company and BDO Ward Mallette on the BDO Canada LLP website.)

The Canadian Chartered Accountant - First Edition, July 1911

The Canadian Chartered Accountant was first published in July 1911. The journal was the "Official Organ of the Dominion Association of Chartered Accountants" (now The Canadian Institute of Chartered Accountants). The editorial (page 16) notes that "At the last Annual Meeting of the Dominion Association, instruction was given in no uncertain tone to the Council for the publication of a journal. This is our excuse for being. Having been born, we shall live so long as any fight remains in us, and we believe that means a long time, and then some." For easy access, a digital version of the First Edition (Vol.1, No. 1) can be viewed below.


The Canadian Chartered Accountant, July 1911 -

Almost 100 years have passed and the journal continues to live on as CAmagazine. CAmagazine is the leading accounting publication and preferred information source for Canadian chartered accountants (CAs) and financial executives. It provides a forum for discussion and debate on professional, financial and other business issues. The magazine is published in English and French 10 times a year (with combined issues in January/February and June/July) by The Canadian Institute of Chartered Accountants. CAmagazine.com acts as a complement to the print edition, providing web-only articles and news of interest to CAs, digital archives and a search function.

Deloitte in Canada - 150 years and counting...

The history of Deloitte not only records the development of accounting in Canada, it is also a study in the evolution of professional services – from the days when bookkeepers in “public practice” focused mainly on estates, trusts and liquidations, to the diverse service offerings of today in which auditors, tax specialists, management consultants and financial advisors routinely assist organizations in addressing a wide range of financial, operational, regulatory and other matters. (Read highlights of The history of Deloitte in Canada and the booklet Deloitte 150 years of excellence and innovation in professional services. Also, view an interactive timeline that tracks the evolution of the firm since 1858, along with the growth of Canada and the CA profession.

SEC Historical Society virtual museum

The SEC Historical Society's virtual museum and archive is an open door to the history of the regulation of the capital market system from the 20th century to the present. Its collection is built and exhibited independent of any oversight from the U.S. Securities and Exchange Commission (SEC). Founded in 1999, the SEC Historical Society is a non-profit organization and receives no funding from the public sector. Read the Society's most recent Annual Report.



The museum and archive's comprehensive collection includes:

• Timeline: Linking regulatory developments against U.S. and world events from 1930 to the present.
• Galleries: A unique search function within the museum, providing an alternate way to access all museum material on a particular subject. Current Galleries look at insider trading, international financial regulation and eras in SEC history.
• Papers: Letters, speeches, memos, telegrams and reports, many not accessible through other online sources.
• Photos: Historic and current images of people significant to financial regulation.
• Oral Histories: Remembrances, available in audio, MP3 and edited transcript formats, from people who helped create and continue to shape the financial regulatory system.
• Programs: A variety of original programs - including Fireside Chats, the Society's Annual Meeting, The Best of NERA, etc. - offering historic perspective on current regulatory issues. Broadcast live on www.sechistorical.org, and preserved in audio, MP3 and edited transcript formats.

University of Mississippi Libraries - Digital Accounting Collection

The University of Mississippi Libraries - Digital Accounting Collection contains several discrete collections, including the AICPA’s noncurrent exposure drafts and noncurrent Codes of Professional Conduct, a group of accounting pamphlets spanning the 20th century, a list of items donated by Peter McMickle, and a small collection of art and photographs. Many are full-text, while others are in bibliographic citation form only. The Academy of Accounting Historians has kindly given permission to publish the Accounting Historians Journal and the Accounting Historians Notebook.

The Global Accounting Digital Archive Network

The Global Accounting Digital Archive Network (GADAN) combines many sources of freely available digital information and archives related to accounting in various parts of the world. Initiated as a joint project of the American Accounting Association and the European Accounting Association, in collaboration with organizations and academics from many parts of the world, this on-going effort aims to assemble links to useful accounting archives.

Overview of the World Digital Library (WDL)

Launched to the international public in April 2009, the World Digital Library (WDL) makes available on the Internet, free of charge and in multilingual format, significant primary materials from countries and cultures around the world. The principal objectives of the WDL are to: promote international and intercultural understanding; expand the volume and variety of cultural content on the Internet; provide resources for educators, scholars, and general audiences; and build capacity in partner institutions to narrow the digital divide within and between countries. The WDL can be browsed by place, time, topic, type of item and institution.

Angelo Bruno Business Library - seamless access to digital information services

The state-of-the-art Angelo Bruno Business Library serves over 300,000 visitors each year, which represents use by students, faculty, staff and others from the University of Alabama and beyond. The 64,000 square foot facility also houses the Sloan Y. Bashinsky Sr. Computer Center. Combining business library services and business computer laboratory services in the same facility provides seamless access to digital information services. The Bruno Library's information resources comprise a wide variety of online computer databases and over 180,000 volumes, including hundreds of business periodicals. It is a fully computer-networked environment offering enhanced access to information sources including a historical collection of corporate annual reports dating from the late nineteenth century and a dozen Amazon Kindle e-book readers  pre-loaded with popular business books.

A digital review of the history of the International Accounting Standards Committee (IASC)

The website of the International Accounting Standards Board (IASB) provides an overview of its predecessor, the International Accounting Standards Committee (IASC) which operated from 1973 until 2001. It states that the IASC was founded in June 1973 as a result of an agreement by accountancy bodies in Australia, Canada, France, Germany, Japan, Mexico, the Netherlands, the United Kingdom and Ireland, and the United States. The overview information has been supplemented for events between June 1998 and December 2005.

Other digital sources include Deloitte IAS Plus which presents the International Accounting Standards Committee History – 1973 to March 2001. It also presents a Chronology setting out the pre-1973 Events Leading to Formation of IASC and continuing to 2010. Additional background information on the IASC is available at Wikipedia and in the 2007 publication Financial Reporting and Global Capital Markets. A History of the IASC 1973-2000 by Camfferman and Zeff. Excerpts from this publication can be read online at Google Books.

Chartered Accountants of Alberta - 2010 Centennial

This year marks a very special milestone for the Chartered Accountants of Alberta. Throughout 2010, the Institute of Chartered Accountants of Alberta (ICAA) is celebrating 100 years of dedication to protecting the public, providing accounting and business excellence, and adding value to Alberta’s communities through volunteering. The ICAA website includes information about the Alberta CA profession’s past—including details about former Council Presidents and the history of the Institute—as well as current initiatives to promote the centennial throughout the year. This centennial year presents a once-in-a-lifetime opportunity to celebrate this milestone with members and external stakeholders, including the general public. (Visit the ICAA website for more information about all of the centennial initiatives.)

About the Internet Archive and Canadian Libraries

The Internet Archive is a non-profit organization that is building a digital library of Internet sites and other cultural artifacts in digital form. Like a paper library, it provides free access for researchers, historians, scholars, people with disabilities, and the general public to historical collections that exist in digital format. Founded in 1996 and located in San Francisco, the Internet Archive has a historical web collection (the Wayback Machine) of over 150 billion web pages, about 240,000 movies, more than 500,000 audio items (including over 70,000 live concerts), 1,800,000 texts, and 30,000 software items. A blog called What’s New at the Internet Archive is also being maintained. An example of a historical document available at the Internet Archive is the Canadian Income Tax Act, 1917 which can be read online or downloaded as a PDF. (Learn more about Canadian Libraries and Internet Archive Canada online.)

What is an archives?

An “archives” works to acquire, preserve and make available material collected under the terms of a particular mandate. Archival evidence is based on the concept of a record, which can be a paper document, a photograph, a map, a film, sound recordings, an electronic diskette, documentary art, or an architectural drawing. Archives ensure that the records of today are preserved for future generations. People can then use the records to study and understand the life, ideas and thoughts of their original creators, linking the past, present and future. Library and Archives Canada has prepared Using Archives: A Practical Guide for Researchers. It is committed to making available online as much of its collection as possible by providing links to many digital collections and exhibitions. For additional information, contact the Association of Canadian Archivists.

Finding digital archives using the Wayback Machine

With the Wayback Machine, researchers can browse through over 150 billion web pages archived from 1996 to a few months ago. To start using the Wayback Machine, type in the URL address of a website (such as http://www.cica.ca/) or webpage and press “enter”. Then select from the archived dates available. The resulting webpages point to other archived pages at as close a date as possible. Keyword searching is not currently supported.

The Canadian Account: 1996-1997

In the Spring of 1996, the inaugural edition of The Canadian Account was published by the Canadian Institute of Chartered Accountants (CICA). This quarterly publication replaced the former newsletter, Dialogue. As its name implies, it provided a regular accounting — through short, punchy news items, photos, interviews, appointment notices, announcements, profiles, updates, etc. — of the broad range of activities and services emanating from the CICA and its various departments, volunteer committees and task forces, including the Board of Governors. The inaugural edition included an article called Urgency the key in CICA's pursuit of renewed vision which reviewed the steps taken in response to the February 1996 Report of the Inter-Institute Vision Task Force. (View the archived editions of The Canadian Account from Spring 1996 to Summer 1997.)

International Federation of Accountants (IFAC) - 30 years of progress

In many ways, 1977 marked a year of firsts: the Concorde jet inaugurated regular transatlantic supersonic flight; the first Apple II microcomputers went on sale to the general public; the movie “Star Wars” debuted on the big screen; and the International Federation of Accountants (IFAC) convened for the first time in an auditorium in Munich, Germany at the 11th World Congress of Accountants. Beginning with 63 members in 1977, IFAC's membership has grown over the past 30 years to now include 157 members and associates in 123 countries and jurisdictions worldwide. At the first meeting of the IFAC Assembly and Council in October 1977, a 12-point work program was developed to guide IFAC committees and staff through the first five years of activities. Many elements of this work program are still relevant today. As part of its 30th anniversary activities, IFAC published a history of the organization,  IFAC: 30 Years of Progress  -Encouraging Quality and Building Trust, which explores the role of member bodies and others in IFAC’s growth and the issues that impacted its development. Further information on organization’s development, including additional historical articles, is available on the IFAC history page.

Accountancy Magazine – celebrating 120 years of people and events that shaped the profession

The first issue of The Incorporated Accountants’ Journal was published in June 1889 by the Society of Accountants and Auditors. In 1938, the magazine was renamed Accountancy. It continued to be published by the Society until 1957 when the Society merged with the Institute of Chartered Accountants in England and Wales (ICAEW). Accountancy remained in the hands of the ICAEW until 2002 when it was sold to the Dutch publisher Wolters Kluwer. (The June 1889 issue of The Incorporated Accountants’ Journal is available for viewing online.)