Digital Archives for Chartered Accountants

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,...
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Paul-Emile Roy, CPA, CA
Paul-Emile Roy is an independent researcher and consultant. For 25 years, he served as a Principal in the Research Studies Department at the Canadian Institute of Chartered Accountants (now CPA Canada) in Toronto, Canada. During that time, he managed more than 50 research projects involving hundreds of volunteers and consultants from academe, public accounting, industry, finance, government and various regulatory bodies. He is an aspiring archivist, historian and genealogist (contact at paul.emile.blogger@gmail.com).
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