CA 'free trade' makes progress
Article Abstract:
The Canadian Institute of Chartered Accountants, the American Institute of Certified Public Accountants and the National Association of State Boards of Accountancy jointly approved of a 'Principles of Reciprocity' agreement. Signed in Dec 1991, the agreement will allow certified public accountants of both the US and Canada to work in either country without having to acquire separate licenses and certification from both countries. To enable this, a standardized exam will be designed for both Canadian Chartered Accountants and US Certified Public Accountants.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1992
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Global guidance: the CICA Handbook adds a new section for auditors who are reporting within an international context
Article Abstract:
Section 5610 pertains to the audit of financial statements of Canadian or other entities. The new section handles the standards for admitting an engagement, general and examination criteria and disclosing requirements for overseas reporting engagements. The new section allows the auditor to admit an overseas reporting engagement if the person possesses sufficient understanding of the international or overseas accounting standards.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1998
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Opining for the future
Article Abstract:
The Canadian Institute of Chartered Accountants is developing a Standard for Assurance Engagement and a Criteria for Control. Although such guidelines promise to enhance financial reporting and internal control evaluation, they open several critical issues for accountants. A discussion of some of these issues is presented.
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1995
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