Chartered Professional Accountant

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Chartered Professional Accountant (CPA) (French: comptable professionnel agréé) is a professional designation that is replacing those granted by the three former accounting bodies in Canada:

Progress towards full adoption of the designation is substantially complete, as of September 2015:

  • The designation, with related unified professional bodies, is in effect in Bermuda and all Canadian jurisdictions with the exception of Ontario and the territories.
  • Partial implementation (i.e., adoption of the designation before amalgamation has been sanctioned), has occurred in Ontario.

Background

Origin of name

"Chartered Professional Accountant" is borrowed from a similar but aborted Australian merger attempt in 1998.[2] It has been registered as an EU Community trademark by the Institute of Chartered Accountants in England and Wales.[3] However, applications to register "CPA" as such were either withdrawn[4] or refused.[5]

Registration as a Canadian trademark was originally sought by the Ordre des comptables agréés du Québec in September 2010, but the application lapsed.[6] It was subsequently secured by the Institute of Chartered Accountants of Ontario in August 2011.[7]

Reason for Canadian adoption

CPA-Image123.jpg

While other professional accounting bodies around the world are currently extending their reach through various globalization activities, the Canadian accounting profession appears to be relatively fractured in comparison.[8] The current initiative is the latest of a series of consolidating moves that has affected the Canadian accounting profession between 1880 and 2010,[9] of which the last significant merger occurred between Canadian chartered accountants and certified public accountants in the 1960s.[10] Several attempts were made to merge the CGAs and CMAs during the 1960s, as well as of all three bodies during the 1970s.[11] A subsequent merger attempt between chartered accountants and certified management accountants occurred in 2004, being promoted by their leaders but failing to secure adequate membership support.[12]

In 2011, all three main bodies agreed to work towards a merger that would see a new organization with 125,000 professional members and 20,000 candidates and registered students. This new accounting body would be one of the largest in the world.[13] The guiding principles for the discussion were expressed to be:

  • Evolution to a single designation over a 10-year transition period
  • Continued use of existing designations
  • Retention but no expansion of rights (ie, current mutual recognition agreements would be confined to legacy members concerned)
  • A uniform certification process for new members
  • Introduction of post-certification specialty programmes
  • Branding the CPA designation, with de-emphasis of legacy designations
  • Common code of conduct, regulations and the practice of public accountancy
  • Merged operations and governance[14]

While the merger proposal is framed in a national context, approval must be undertaken on a province-by-province basis, as recognition of professional status has been accepted as a matter of provincial jurisdiction since 1911.[lower-alpha 1] The concept of unification has received significant support from business stakeholders and accounting academics.[21][22][23]

Timeline of Canadian accounting profession and designations
Major events
↓establishment of DACA[a 1]
↓DACA becomes CICA[a 2]
↓new CPA designation introduced in Quebec
↓formation of CSCA[a 3][lower-alpha 2]
↓creation of CICA Handbook
↓formation of General Accountants' Association[lower-alpha 3]
↓GAA becomes CGA Canada
Other
↓formation of Association of Accountants in Montreal[lower-alpha 4][a 4]
↓CSCA split[lower-alpha 5]
↓CA/CPA merger
↓formation of CPA Canada
↓creation of ICAO[lower-alpha 6][a 5]
↓restructuring of DACA as a federation of provincial Institutes[29]
↓RIA designation superseded by CMA
 
 
 
 
 
 
 
 
 
Accredited Public Accountant[lower-alpha 8]
 
 
 
 
 
 
 
 
 
 
 
 
Certificate of efficiency[33][27]
 
 
Registered Industrial Accountant[lower-alpha 9]
 
 
 
 
 
 
 
 
CPA
 
 
|
1875
|
1900
|
1925
|
1950
|
1975
|
2000
|
2025
  1. ↑ Dominion Association of Chartered Accountants
  2. ↑ Canadian Institute of Chartered Accountants
  3. ↑ Canadian Society of Cost Accountants, eventually becoming the Society of Management Accountants of Canada in 1977 and CMA Canada in 1985
  4. ↑ first accounting organization in North America, and predecessor of the Ordre des comptables agréés du Québec
  5. ↑ Institute of Chartered Accountants of Ontario, succeeding the Institute of Accountants and Adjusters of Ontario formed in 1879

Merger process by province and territory

Rollout of implementation

The merger process, while introduced nationally, is proceeding at different stages provincially. All provincial and territorial accounting bodies have agreed to implement the new designation, with the following progress achieved:

     = bill under consideration
     = passage of bill
CPA implementation by jurisdiction
Jurisdiction Enabling legislation Royal assent In force Designation in effect
 British Columbia Miscellaneous Statutes Amendment Act, 2014, S.B.C. 2014, c. 14 May 29, 2014 May 29, 2014[a 1] September 18, 2013 (CA)
September 20, 2013 (CGA)
November 9, 2013 (CMA)
Chartered Professional Accountants Act, S.B.C. 2015, c. 1 March 25, 2015 June 24, 2015[37]
 Yukon Chartered Professional Accountants Act, S.Y. 2016, c. 8 May 19, 2016 On a day to be fixed by the Commissioner in Executive Council Upon the Act's coming into force
 Alberta Chartered Professional Accountants Act, S.A. 2014, c. C-10.2 December 17, 2014 July 1, 2015[38] July 1, 2015
 Northwest Territories
 Nunavut
 Saskatchewan The Accounting Profession Act, S.S. 2014, c. A-3.1 May 14, 2014[39] November 10, 2014[40][41] November 10, 2014
 Manitoba The Chartered Professional Accountants Act, S.M. 2015, c. 5

(C.C.S.M., c. C71)

 June 30, 2015 ss. 99-100,[a 2] 109-110[a 3] on June 30, 2015
s. 38(2)-(4)[a 4] on September 1, 2016[a 5]
remainder of Act on September 1, 2015[42]		 July 15, 2015[43]
 Ontario November 1, 2012 (CA)
April 1, 2014 (CMA)
July 2, 2014 (CGA)[44]
 Quebec Chartered Professional Accountants Act, S.Q. 2012, c. 11 May 16, 2012 May 16, 2012 May 16, 2012
 New Brunswick Chartered Professional Accountants Act, S.N.B. 2014, c. 28 May 21, 2014 September 1, 2014 September 1, 2014
 Nova Scotia Chartered Professional Accountants Act, S.N.S. 2015, c. 5 May 11, 2015[45] ss. 13, 14(2)-(5) and 15[a 6] on July 1, 2015[46]
remainder of Act on May 11, 2015		 July 1, 2015
Chartered Professional Accountants Act, S.N.S. 2015, c. 30 December 18, 2015 upon proclamation[a 7]
 Prince Edward Island Chartered Professional Accountants and Public Accounting Act, S.P.E.I. 2014, c. 2 November 27, 2014[47] April 1, 2015[48] May 1, 2014[49]
 Newfoundland and Labrador Chartered Professional Accountants and Public Accountants Act, S.N.L. 2014, c. C-10.1 December 16, 2014[50] January 9, 2015 January 9, 2015
 Bermuda Institute of Chartered Accountants of Bermuda Amendment Act 2014, Act No. 8 of 2014[lower-alpha 10] March 26, 2014 April 11, 2014[51] April 11, 2014
  1. ↑ With respect only to authorization of the designation's use by members of the three BC accounting bodies
  2. ↑ Offences
  3. ↑ Interim title restrictions and transitional board
  4. ↑ Exclusive right to provide reserved public accounting services
  5. ↑ one year after proclamation of Act
  6. ↑ Use of legacy and protected designations; offences
  7. ↑ At which time the prior Act will be repealed.

The implementation has been greeted with little controversy, with implementing bills generally receiving quick passage. In Manitoba, however, passage was delayed for several months because of political controversy in the Legislative Assembly of Manitoba relating to Premier Greg Selinger, culminating in the 2015 NDP leadership election.[52]

Variations in implementation

Because of local variations in the development of the accounting profession in each jurisdiction, there are differences in the various Acts that have been adopted with respect to such matters as the identification of public accountants, protection for those members who possessed predecessor designations that were subsumed by the current CA, CGA and CMA designations, and certain phrases that are reserved to holders of the new designation:

CPA implementation: Protected phrases and designations by jurisdiction
Jurisdiction Identification as public accountant Protected heritage designations Protected descriptions
AAPA[a 1] ACA[a 2] APA[a 3] CPA*[a 4] GA[a 5] RIA[a 6] professional accountant public accountant auditor qualified auditor accountant certified accountant recognized accountant
 British Columbia Green tickY[a 7] Green tickY[a 8]
 Yukon Green tickY[a 7] Green tickY[a 8]
 Alberta Green tickY Green tickY Green tickY Green tickY Green tickY
 Northwest Territories Green tickY[a 9]
 Nunavut Green tickY[a 10]
 Saskatchewan Green tickY Green tickY Green tickY Green tickY Green tickY Green tickY
 Manitoba Green tickY[a 11] Green tickY[a 12] Green tickY Green tickY Green tickY
 Ontario LPA[a 13][a 14] Green tickY[a 15] Green tickY[a 16] Green tickY[a 17]
 Quebec Auditor[a 18][a 19] Green tickY Green tickY
 New Brunswick Green tickY Green tickY Green tickY Green tickY Green tickY[a 20] Green tickY Green tickY Green tickY Green tickY Green tickY Green tickY Green tickY
 Nova Scotia Public Accountant[a 21] Green tickY Green tickY[a 21]
 Prince Edward Island Green tickY
 Newfoundland and Labrador LPA[a 13] Green tickY[a 22] Green tickY Green tickY Green tickY
 Bermuda Green tickY Green tickY Green tickY
  1. ↑ Associate of the Accredited Public Accountants
  2. ↑ Associate of the Chartered Accountants
  3. ↑ Accredited Public Accountant
  4. ↑ Certified Public Accountant
  5. ↑ General Accountant
  6. ↑ Registered Industrial Accountant
  7. ↑ 7.0 7.1 or Certified Public Auditor
  8. ↑ 8.0 8.1 or the initials "PA"
  9. ↑ protected by virtue of the Institute of Chartered Accountants Act, R.S.N.W.T. 1988, c. I-3, s. 11
  10. ↑ protected by virtue of the Chartered Accountants Act, S.N.W.T.(Nu) 1998, c. 38, s. 2
  11. ↑ or Public Accountant
  12. ↑ or Certified Practising Accountant
  13. ↑ 13.0 13.1 Licensed Public Accountant
  14. ↑ required under PACPO Standard 17(4)(g)
  15. ↑ protected by virtue of the Chartered Accountants Act, 2010, S.O. 2010, c. 6, Sch. C , s. 27
  16. ↑ protected by virtue of the Certified Management Accountants Act, 2010, S.O. 2010, c. 6, Sch. B , s. 26
  17. ↑ protected by virtue of the Public Accounting Act, 2004, S.O. 2004, c. 8
  18. ↑ in French, "auditeur" or "auditrice"
  19. ↑ attached to principal designation, expressed as "CPA Auditor", "CPA auditeur" or "CPA auditrice"
  20. ↑ known as Registered Industrial and Cost Accountant
  21. ↑ 21.0 21.1 protected by virtue of the Public Accountants Act, R.S.N.S. 1989, c. 369
  22. ↑ legacy designation: holders must identify themselves as "ACPA, ACA"

In addition, British Columbia has several other protected designations in use:

  • AAT ("Associate Accounting Technologist")
  • ACPA ("Associate of the Chartered Professional Accountants")

Yukon will also protect the designations "AAT" and "ACPA", and will also grant an honorary designation to be known as "CPA (Hon)".

Alberta has opted to allow all those with legacy designations to use them in conjunction with "CPA" during the first 10 years from July 1, 2015, or to use "CPA" on its own immediately.[53]

Implementation in Quebec

The unification initiative was the fifth such move since 1973, in which Quebec's accounting bodies sought to merge.[54]

On March 28, 2012, a bill was tabled in the National Assembly of Quebec to create the Ordre des comptables professionnels agréés du Québec. It subsequently received Royal Assent on May 16, 2012, and went into force on the same date. Among the more notable provisions of the Act:

  • Section 4 reserves the practice of public accountancy to CPAs that hold public accountancy permits issued by the Ordre. In this respect, "public accountancy" is defined as the performance of audit engagements, review engagements, compilation engagements or the issuing of any certification, declaration or opinion on financial statements (that are not strictly intended for internal management purposes).
  • Section 7 provides that CPAs that hold public accountancy permits must use the term "Auditor" immediately after the designation of "Chartered Professional Accountant" or its initials, as in "CPA Auditor".
  • Section 13 prohibits the use of the phrases "expert-comptable", "professional accountant" and "public accountant" by anyone in the province who is not a member of the new Ordre. "Chartered Professional Accountant", Auditor, Chartered Accountant, Certified General Accountant, and Certified Management Accountant, together with their related initials, are also protected designations under the Act.
  • Section 62 provides that existing Quebec CAs, CGAs and CMAs as at the date the Act came into force, for a period of 10 years, must add their legacy designation immediately after that of CPA, as in "CPA, CA", "CPA, CGA" or "CPA, CMA". For those who hold public accountancy permits, Section 63 provides that the corresponding combination will be "CPA Auditor, CA", "CPA Auditor, CGA" or "CPA Auditor, CMA".

Implementation in Ontario

The implementation of the designation in Ontario has followed a complex route:

  • On May 15, 2012, CGAs and CMAs in Ontario announced that they were withdrawing from merger discussions in that province.[55][56][57]
  • On October 25, 2012, the Institute of Chartered Accountants of Ontario announced the adoption of bylaw and regulation amendments to provide for the implementation of the CPA designation with respect to its members effective November 1, 2012, with mandatory usage from July 1, 2013.[44] This was said to be possible as "CPA" became a protected designation within the control of the Institute following the 1960s merger with the province's certified public accountants.,[58][lower-alpha 11] but is currently based upon trademark registration.[59]
  • On November 16, 2012, CMA Ontario announced that it intended to reenter discussions, but only after ICAO had undertaken the creation of CPA Ontario.[60]
  • On November 27, 2012, CGA Ontario announced that it still favoured integration, but only "under the right circumstances".[61]
  • On May 1, 2013, both the ICAO and CMA Ontario released statements to their members notifying them that their organizations have entered into a Memorandum of Understanding (MOU), signalling the commencement of formal unification negotiations, following the official merger of the national CA and CMA organizations. A proposal was introduced to the members in May, with subsequent approval by members from both organizations in June 2013.[62][63]
  • In June 2013, the ICAO adopted the business name of "Chartered Professional Accountants of Ontario" ("CPA Ontario").[64]
  • On October 24, 2013, CGA Ontario returned to unification discussions[65] and announced that they had also signed the MOU as of February 3, 2014.[66]
  • Effective April 1, 2014, CMA Ontario members officially became associate members of CPA Ontario, thus entitled to use the CPA designation.[44]
  • On May 1, 2014, a unification agreement was announced between CPA Ontario and CGA Ontario, subject to ratification by the latter's members. Contingent on such ratification, CGA Ontario members are scheduled to become associate members of CPA Ontario on July 2, 2014, and operational transitions will be complete by March 2015.[lower-alpha 12]Provision is made for proportionate representation from the legacy accounting bodies over a three-year period and retention of legacy designations until November 2022. Licensing of public accountants will continue to be administered by the Public Accountants Council for the Province of Ontario.[67]
  • On June 18, 2014, it was announced that the unification agreement had been approved by both sides, with effect from July 2014.[68]
  • Implementing legislation has yet to be introduced in the Legislative Assembly of Ontario.

Because of Ontario's separate licensing régime for public accountants, those holding licenses from the PACPO must identify themselves as "Licensed Public Accountants" or post the initials "LPA" immediately after their professional designation, such as "CPA, LPA", "CPA, CA, LPA", "CPA, CGA, LPA" or "CPA, CMA, LPA".

Implementation in British Columbia

In May 2013, a merger agreement was announced with respect to all three accounting bodies in the province.[69] Pending the necessary legislative measures to create an amalgamated body,[70] the designation was introduced in BC after the passage of by-laws by all organizations, as ratified in the Miscellaneous Statutes Amendment Act, 2014 by the Legislative Assembly of British Columbia. The actual implementing legislation for amalgamating the three bodies received Royal Assent in March 2015, and came into force in June 2015.

Implementation in Nova Scotia

Unlike other jurisdictions, Nova Scotia decided not to amalgamate its legacy accounting bodies into the new CPA provincial body. It has instead declared that members of the legacy bodies must pair their legacy designation with the new CPA designation. In a news release (subsequently affirmed during debate on the bill's second reading),[71] the Province noted that this was the first of two steps in the process, with merger of the three accounting bodies and updating the regulatory framework taking place at a later date.[72] A subsequent Act was passed in December 2015 to effect the amalgamation, which is awaiting proclamation. A companion Act was passed at the same time to expand the role of the Public Accountants Board of Nova Scotia, so that it can issue separate licenses for performing auditing and non-auditing functions.[73]

The initial Chartered Professional Accountants Act received Royal Assent on May 11, 2015, while the relevant provisions relating to the use of the new designation came into force on July 1, 2015.[74] For the next 10 years, previously designated professional accountants in Nova Scotia are required to use both the CPA designation and their legacy designation (CA, CGA, or CMA) in the following format:

First Name and Last Name, CPA, CA

First Name and Last Name, CPA, CGA

First Name and Last Name, CPA, CMA[75]

Establishing a new national body

In July 2012, the CICA and CMA Canada boards approved the commencing of work to establish CPA Canada as the national body for the unified profession. On establishment, the first priority will be the creation of the new CPA certification program, with the first CPA exams expected to be scheduled in Fall 2015.[76]

As of January 1, 2013, Chartered Professional Accountants of Canada (CPA Canada) was formed under the Canada Not-for-profit Corporations Act.[77][78]

As of October 9, 2013, CGA-Canada entered into an Integration Agreement with CPA Canada.[79]

Impact

While the new designation is being implemented one jurisdiction at a time, the new CPA Certification Program is currently being brought into effect with the first Common Final Examination to be offered in Fall 2015.[80] Questions still remain as to its impact, particularly in terms of public perception of the new designation, the single point of entry into the profession, and the impact on employers.[81] There is also debate as to what effect competition from foreign bodies such as the Association of Chartered Certified Accountants may have on the Canadian scene.[82]

Notes

  1. ↑ After a 1908 Act granting the ICAO exclusive rights to the CA designation[15] was disallowed in 1909,[16] and a subsequent 1910 Act[17] was disallowed in 1911,[18] the ICAO and DACA leaders subsequently met and reached an agreement in which DACA would be reorganized as a federation of the provincial Institutes.[19] The Act was subsequently passed again in 1911, with concession granted to accountants who were members of DACA on December 16, 1909.[20]
  2. ↑ Originally created by DACA, with membership originally restricted to chartered accountants,[24] in a move designed to prevent the GAA from moving into the growing field of cost accounting.[25]
  3. ↑ originally formed as a technical self-study group of accountants working at the Canadian Pacific Railway[25]
  4. ↑ subsequently incorporated by Act of the Legislative Assembly of Quebec[26]
  5. ↑ those members wishing to concentrate more on management accounting left to form the Controllers' Institute of Canada (later part of the Financial Executives Institute)[27]
  6. ↑ incorporated by Act of the Legislative Assembly of Ontario[28]
  7. ↑ Formed mainly from accountants and auditors working in government tax offices.[30] The designation originated as LA (Licentiate in Accountancy) during 1926–1931, changing to IPA (Incorporated Public Accountant) during 1931–1936, before becoming CPA.
  8. ↑ Known as "APA", in effect in the western provinces as early as 1950,[31] before merging with the Certified General Accountants at various dates as late as 1998.[32] The designation is still reserved in British Columbia, Alberta, Saskatchewan and Manitoba.
  9. ↑ The designation was created once provincial societies began to be formed.[34] Originally known as "Registered Industrial and Cost Accountant" or "RIA",[35] it was simplified in some, but not all, provinces around 1967.[36]
  10. ↑ retitling the principal Act as the Chartered Professional Accountants of Bermuda Act 1973, Act No. 93 of 1973
  11. ↑ by virtue of The Certified Public Accountants Act, R.S.O. 1937, c. 236, as amended by S.O. 1953, c. 13 (since repealed by the Legislation Act, 2006, s. 98(3), as enacted by the Access to Justice Act, 2006, S.O. 2006, c. 21, Sch. F )
  12. ↑ The implementing bill has still not been introduced as of June 2015.

References

  1. ↑ CPA Canada
  2. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  3. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  4. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  5. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  6. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  7. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  8. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  9. ↑ Richardson & Kilfoyle 2012.
  10. ↑ Richardson & Jones 2007, pp. 146–151.
  11. ↑ Richardson 1996, p. 91.
  12. ↑ Richardson & Jones 2007, pp. 151–156.
  13. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  14. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  15. ↑ An Act to revise and amend The Chartered Accountants Act, S.O. 1908, c. 42
  16. ↑ Lua error in package.lua at line 80: module 'strict' not found., Lua error in package.lua at line 80: module 'strict' not found.
  17. ↑ An Act to revise and amend The Chartered Accountants Act, S.O. 1910, c. 79
  18. ↑ P.C. 610, P.C. 611 (March 24, 1911)
  19. ↑ Richardson 1993, pp. 220–221.
  20. ↑ An Act respecting Chartered Accountants, S.O. 1911, c. 48
  21. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  22. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  23. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  24. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  25. ↑ 25.0 25.1 Richardson 2000, p. 110.
  26. ↑ An Act to incorporate the Association of Accountants in Montreal, S.Q. 1880, c. 88
  27. ↑ 27.0 27.1 Richardson 1996, p. 90.
  28. ↑ An Act to Incorporate the Institute of Accountants of Ontario, S.O. 1883, c. 62
  29. ↑ Richardson 2000, p. 99.
  30. ↑ Richardson & Kilfoyle 2012, p. 10.
  31. ↑ The Manitoba Accredited Public Accountants Act, S.M. 1950, c. 103
  32. ↑ The Certified General Accountants Amendment Act, 1998, S.S. 1998, c. 11
  33. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  34. ↑ Richardson 2000, p. 112.
  35. ↑ The Society of Industrial and Cost Accountants of Ontario Act, 1941, S.O. 1941, c. 77
  36. ↑ The Society of Industrial Accountants of Ontario Act, 1967, S.O. 1967, c. 129
  37. ↑ BC Regulation 339/2015, B.C. Regulations Bulletin, Number 19, June 16, 2015
  38. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  39. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  40. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  41. ↑ regulatory bylaws approved on October 22, 2014, noted at Lua error in package.lua at line 80: module 'strict' not found., to come into force upon proclamation
  42. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  43. ↑ Lua error in package.lua at line 80: module 'strict' not found., at Bylaw 304(2)
  44. ↑ 44.0 44.1 44.2 Lua error in package.lua at line 80: module 'strict' not found.
  45. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  46. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  47. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  48. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  49. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  50. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  51. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  52. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  53. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  54. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  55. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  56. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  57. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  58. ↑ Richardson & Kilfoyle 2012, p. 12.
  59. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  60. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  61. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  62. ↑ http://www.icao.on.ca/eLetter/COM/COM20130501.htm
  63. ↑ http://www.cma-ontario.org/AboutCMAs/UpdatesonUnitingtheAccountingProfession/CMAOntarioentersMOUwithICAO.aspx
  64. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  65. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  66. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  67. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  68. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  69. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  70. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  71. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  72. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  73. ↑ An Act to Amend Chapter 369 of the Revised Statutes, 1989, the Public Accountants Act, S.N.S. 2015, c. 49
  74. ↑ http://nslegislature.ca/index.php/proceedings/bills/chartered_professional_accountants_act_-_bill_98
  75. ↑ https://www.cpacanada.ca/en/the-cpa-profession/uniting-the-canadian-accounting-profession/uniting-the-accounting-profession-a-framework
  76. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  77. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  78. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  79. ↑ http://cpacanada.ca/blog/2013/10/09/cpa-canada-welcomes-positive-cga-member-vote-result/
  80. ↑ Lua error in package.lua at line 80: module 'strict' not found.
  81. ↑ Ryan, Lento & Sayed 2012.
  82. ↑ Ryan, Lento & Sayed 2012, p. 7.

Further reading

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External links

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