Accounting

Selected publications from CPA Canada on a variety of topics

Related Publications

Technology is a double-edged sword with both opportunities and challenges for the accountancy profession

Dec 13, 2021

The publication examines the impact of rapid technological change and the importance of ethical leadership from the lens of the professional accountant. It also provides practical guidance to both professional accountants and professional accountancy organizations.

ISS: 2022 proxy season recommendations

Dec 07, 2021

On December 7, Institutional Shareholder Services (ISS) published its 2022 ISS Benchmark Policy Updates (Executive Summary). The proxy voting updates will take effect for meetings held on or after February 1, 2022, unless otherwise noted.

Discussing Human Capital: A Survey of the S&P 500’s Compliance with the New SEC Disclosure Requirement One Year After Adoption

Nov 30, 2021

A main area of focus for public companies this past annual reporting season was the new human capital disclosure requirement for annual reports on Form 10-K. This client alert reviews disclosure trends among S&P 500 companies and provides practical considerations for companies as we head into 2022 and the second year of discussing human capital resources and management.

Tectonic shifts: How ESG is changing business, moving markets, and driving regulation

Nov 16, 2021

Propelled by the planetary emergency and the drive for transparency, global sustainability reporting standards and ESG disclosure regulations are coming. Boards and C-suites should prepare now, and could find new opportunities to create value.

CAQ 2021 audit committee transparency barometer

Nov 15, 2021

The 2021 Audit Committee Transparency Barometer was issued for the eighth year by the Center for Audit Quality (CAQ) and Audit Analytics. The report examines common audit committee disclosures in S&P 1500 proxy statements and their respective rates of disclosure year over year. Similar to last year’s results, disclosures related to cybersecurity continue to have the largest increase as a result of COVID-19 and companies’ increased reliance on technology.

International Actuarial Note 100: Application of IFRS 17 Insurance Contracts

Nov 15, 2021

The International Association of Actuaries (IAA) has published the International Actuarial Note 100 on the Application of IFRS 17 Insurance Contracts (IAN 100), developed by the IAA’s Insurance Accounting Committee. It is educational material aimed at covering the interpretation of the standard, specifically as it relates to actuaries. IAN 100 serves to familiarize actuaries with approaches that might be taken and to demonstrate how the actuarial profession might approach the application of IFRS 17 to improve quality, credibility and public confidence in information disclosed and recognized in financial statements prepared in compliance with IFRS 17.

Fighting Corruption and Money Laundering

Oct 28, 2021

The consequences of corruption are significant and widespread, from direct costs to individuals and society, to encouraging criminal behavior and undermining trust in institutions. Grounded in a strong ethical code, professional accountants across the globe play a critical role in the fight against corruption.

Climate Action

Oct 28, 2021

Climate change is an urgent, global, and systemic issue that can threaten the sustainability of organizations, markets, and economies. This POV outlines how to embrace climate action and be part of the solution.

Achieving High-Quality Audits

Oct 28, 2021

High-quality audits of financial statements are essential to strong, sustainable organizations, financial markets and economies. All participants in the audit and assurance ecosystem must act to improve the audit process, and we outline how.

Maintaining Trust & Confidence During a Crisis

Oct 28, 2021

Maintaining trust and confidence during a crisis is the fastest path to recovery after a crisis. This POV explores the key roles that regulators, the global accounting profession and those charged with governance have to play in maintaining trust.

Embracing a People-Centered Profession

Oct 28, 2021

The accountancy profession is first and foremost a profession made of people—individuals and teams working collaboratively and collectively. This POV explores the connection between the people in the accountancy profession, the core components of the profession (education, professional judgment, ethics, values) and the profession’s commitment to the public interest.

Greater Transparency and Accountability in the Public Sector

Oct 28, 2021

This POV explores how governments can use the resources they have to have to make informed, data-driven decisions with strong governance and public financial management (PFM) and how the accountancy profession can work with the public sector to help deliver a more sustainable, inclusive, and prosperous future for all.

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Accounting

Related Publications

Technology is a double-edged sword with both opportunities and challenges for the accountancy profession

ISS: 2022 proxy season recommendations

Discussing Human Capital: A Survey of the S&P 500’s Compliance with the New SEC Disclosure Requirement One Year After Adoption

Tectonic shifts: How ESG is changing business, moving markets, and driving regulation

CAQ 2021 audit committee transparency barometer

International Actuarial Note 100: Application of IFRS 17 Insurance Contracts

Fighting Corruption and Money Laundering

Climate Action

Achieving High-Quality Audits

Maintaining Trust & Confidence During a Crisis

Embracing a People-Centered Profession

Greater Transparency and Accountability in the Public Sector

Correction list for hyphenation