Showing posts with label CICA. Show all posts
Showing posts with label CICA. Show all posts
Thursday, October 15, 2020

Understanding Reports on Financial Statements

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Over the years, the CICA has published guidance to help readers understand the various reports that may accompany financial statements. The ...
Sunday, November 18, 2012

Report on Specialization in the Canadian Chartered Accountancy Profession – December 1981

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The 148-page Report of the Committee to Study Specialization in the Canadian Chartered Accountancy Profession was issued in December 1981...
Tuesday, November 6, 2012

PSAAC - What It Is & What It Does

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“PSAAC” stands for the Public Sector Accounting and Auditing Committee of the Canadian Institute of Chartered Accountants (CICA). PSAAC ...
Monday, October 15, 2012

50 years ago in the October 1962 CAmagazine

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The October 1962 edition of CAmagazine discussed the “ Need for reform in the Bankruptcy Act .” It stated that: “Bankruptcies and the...
Saturday, September 8, 2012

The future of corporate reporting: a review article (2000)

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  In a research article published in 2000, Professor Vivien Beattie noted that: “Significant changes in the corporate external reporti...
Wednesday, August 15, 2012

The Auditor’s Standard Report (1975)

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In November 1975, the Auditing Standards Committee of the Canadian Institute of Chartered Accountants issued an exposure draft dealing...
Monday, August 6, 2012

Achieving International Harmonization of Accounting Standards (1975)

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In July 1975, the Accounting Research Committee of the Canadian Institute of Chartered Accountants (CICA) issued an exposure draft on In...
Friday, July 6, 2012

Generally Accepted Auditing Standards: Audit Evidence – 1977

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In February 1975, the CICA’s Auditing Standards Committee (AuSC) proposed, subject to comments received following exposure, to publish the ...
Thursday, June 21, 2012

Generally Accepted Auditing Standards: Internal Control – 1976

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In February 1975, the CICA’s Auditing Standards Committee (AuSC) proposed, subject to comments received following exposure, to publish t...
Friday, June 8, 2012

CICA - Good Audit Working Papers: An Audit Technique Study (1970)

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According to the Foreword in a 1970 CICA Audit Technique Study, Gertrude Mulcahy, FCA, Director of Research, states: “The preparation of...
Monday, February 27, 2012

The “Going Concern” Assumption: Accounting and Auditing Implications - 1991

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The “Going Concern” Assumption: Accounting and Auditing Implications was published by the Canadian Institute of Chartered Accountants (CIC...
Monday, February 20, 2012

Information to be included in the Annual Report to Shareholders – 1991 Research Study updated 2008

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In 1991, the Canadian Institute of Chartered Accountants (CICA) published a landmark research study called Information to be included in th...
Wednesday, February 15, 2012

Award for Excellence in Annual Reporting by Crown Corporations

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Annual reporting is an important vehicle for accountability. In 1994, the Office of the Auditor General of Canada (OAG) launched the Award...
Wednesday, February 8, 2012

Generally Accepted Auditing Standards – 1975

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Thirty-seven years ago, in February 1975, the CICA’s Auditing Standards Committee proposed, subject to comments received following exposure,...
Wednesday, January 18, 2012

Setting accounting and auditing standards in Canada - 1978

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The article “ Setting Accounting and Auditing Standards ” was originally published in the September 1978 issue of CAmagazine . At that time...
Wednesday, January 11, 2012

Report of the CICA Special Committee on Standard-Setting (SCOSS) - 1980

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On December 19, 1980, the CICA Special Committee on Standard-Setting (SCOSS) presented its Report to the CICA Board of Governors . This c...
Wednesday, November 23, 2011

CICA - Materiality in Auditing: An Audit Technique Study (1965)

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In 1965, the Canadian Institute of Chartered Accountants (CICA) first published Materiality in Auditing: An Audit Technique Study . The For...
Wednesday, November 16, 2011

A Brief History of the Evolution of Accounting and Auditing Standards in Canada

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Prior to 1951, the  Canadian Institute of Chartered Accountants (CICA) was known as the Dominion Association of Chartered Accountants (DACA...
Wednesday, October 19, 2011

About the Canadian Institute of Chartered Accountants (CICA)

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The Canadian Institute of Chartered Accountants (CICA) will celebrate its 110 th anniversary in 2012. Established in 1902 as the Dominion A...
Tuesday, September 27, 2011

Use and Meaning of "Market" in Inventory Valuation - A CICA Research Study 1963

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In January 1963, the Canadian Institute of Chartered Accountants (CICA) published the first in a long series of Research Studies. Prepared b...