Tools & Resources

Audit client briefing: CAS 600, What Group Management Needs to Know

This brief helps group auditors interact and communicate effectively with those involved in audits of group financial statements, including group management, those charged with governance of the group, component auditors and, where applicable, com...

Auditor reporting guide: Reporting implications of Canadian Auditing Standards (CAS)

Take advantage of our reporting guide, which aims to promote consistency in the form and content of practitioners' reports by providing guidance with respect to commonly occurring reporting circumstances.

Proposed Amendments to Canadian Auditing Standard (CAS) 240

The IAASB has now issued an Exposure Draft of International Standard on Auditing (ISA) 240 (Revised), The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements, and the related conforming and consequential amendments.

New trust reporting rules may impact unsuspecting Canadians

The broad-based requirements as part of new beneficial ownership reporting stipulations adds a new layer of complexity for tax filers

What’s new for the 2024 tax season

With tax season around the corner, here are some important new measures to keep in mind when preparing tax filings for 2023 and later years.

Alert: Auditor reporting and communication with those charged with governance

Learn about changes to your responsibilities related to your statement in the auditor’s report and communication with those charged with governance regarding independence.

Understanding financial professionals' perceptions of their clients' financial behaviors

This article describes financial professionals’ perceptions of their clients’ financial behaviors and the explanatory factors underlying these behaviors.

Quality management guidance resources

New quality management standards, both at the firm and engagement levels, could impact all practitioners. Our free guidance materials will help you implement these changes and advise your teams on the desired outcomes.

An English-French accounting dictionary: Dictionnaire de la comptabilité et de la gestion financière

Your practical resource when seeking the right word. This online edition of the Dictionnaire provides a comprehensive, searchable collection of English and French accounting terms, with definitions in French. Version 3.2 update now available.

Understanding Whistleblower Protection: International laws, practices and trends

Learn how more jurisdictions are recognizing the importance of dedicated whistleblower protection law.

Survive and thrive: Move ahead financially after losing your job

CPA Canada's Survive and Thrive guide will make your career transition easy, while teaching you how to manage the financial and emotional stress that comes with changing careers.

FAQs: CAS 315 and the Auditor’s Responsibilities for General Information Technology Controls

Learn about General Information Technology Controls (GITCs) as part of the revised Canadian Auditing Standard (CAS) 315, which includes new and updated material about the auditor’s responsibilities and understanding of IT.

In case you missed it: Recent fall 2023 tax developments

CPA Canada has rounded up some key tax developments from fall 2023 that tax practitioners should consider as we enter the new year.

The future of cons and frauds

Here are some of the schemes we can expect in 2024.

CPA Ontario's Sustainability Simplified Hub

CPA Ontario's Sustainability Simplified Hub simplifies the complex world of sustainability in business for CPAs and business leaders.

Allen, Paquet & Arseneau LLP Tax Letter (December 2023)

Every month, Allen, Paquet & Arsenea LLP adds a tax letter to their website to help with a variety of tax-related questions.

IFRS Knowledge Hub

Preparers' guide to the IFRS Sustainability Disclosure Standards

Updated: 2023 Canadian CPA Profession Compensation Study Results

Results for the 2023 Canadian CPA Profession Compensation study are now available!

New trust reporting requirements for T3 returns filed for tax years ending after December 30, 2023

The rules governing which trusts must file an annual T3 Trust Income Tax and Information Return ("T3 Return") have been changed for trusts with a taxation year ending after December 30, 2023.

CSQM and QMG Cloud – What’s in it for you?

Quality management is the act of overseeing all activities and tasks needed to maintain a desired level of excellence. Read about the new Canadian quality management standards and tools to stay ahead.

CRA responds to questions from CPAs across Canada – 2023

During 2023, CPAs across the country were canvassed to pose the top questions they have for the CRA.

Payday Loans: Know the risks

If you’re in a situation where it has become difficult to pay your bills, you may think of using a payday loan to cover your cash shortfalls. But before you do, make sure you’re aware of the risks and costs – and that you consider other options.

Know your rights when facing financial difficulties

Under Canadian laws and regulations, financial consumers benefit from many protections. They help ensure you have access to basic banking services, such as a bank account, and that you’re treated fairly by financial institutions.

What to do if you’re struggling with debt

Anyone can become financially vulnerable – regardless of income, background or education. If you’re struggling to pay your debts, know that you’re not alone and that there are ways to help reduce some of the stress.

The next wave of trickle-down wealth is upon us

A massive amount of money is beginning to change hands—and cross generations. This transfer of wealth will have a profound impact on both the haves and have-nots.

International Sustainability Standards Board (ISSB): Resources and guidance

Prepare your entity for upcoming Sustainability Disclosure Standards issued by the ISSB with our suite of guidance and resources.

Are you sure you don’t have to apply CAS 600?

Canadian Auditing Standard (CAS) 600 was issued into the CPA Canada Handbook – Assurance in August 2022 and is effective for audits of financial statements for periods beginning on or after December 15, 2023.

Audit & Assurance Alert CAS 600: Revised standard coming into effect

This Audit & Assurance Alert is being issued to raise awareness about the revised Canadian Auditing Standard (CAS) 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors).

New and improved CRA digital services for tax practitioners

With so many enhancements in the works for the Canada Revenue Agency’s (CRA) services, it’s hard to keep track. We asked the CRA to share the most important changes that tax practitioners should know about.

New CPA Study Reveals Canadians’ Holiday Spending Soars Despite Economic Snowstorms

'Tis the season for holiday shopping and Canadians are ready to spend, despite high inflation rates.