Accounting

20 Questions About Government Financial Reporting

The Chartered Professional Accountants of Canada (CPA Canada) Public Sector Accounting Board (PSAB) has released ground-breaking standards that reform what the federal, provincial and territorial (senior) governments report to their stakeholders. A new government reporting model will move these governments to a full accrual system of accounting and a more comprehensive set of financial statements that places less emphasis on the annual surplus or deficit number and is tailored to the unique characteristics of each government.

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Accounting Bases Used in Canadian Government Budgeting

This research study provides a "state of the union" comparative and descriptive look at the accounting bases and accounting policies used by Canadian federal, provincial and territorial governments in their budgets and appropriations, as compared to their summary statements.

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Accounting for Successful Farm Management - Model Financial Statements for Canadian Agricultural Producers

An eight-book series

Potatoes & Field Crops Dairy
Trees & Vines Grains & Oilseeds
Nurseries & Greenhouses Beef
Poultry
Swine

The Accounting for Successful Farm ManagementModel Financial Statements for Canadian Agricultural Producers series of publications provides a common framework for reporting the results of farm business activities and producing more consistent and reliable management information. Ultimately, the standardization of Canadian accounting and financial reporting practices in the agriculture industry will help your farm clients significantly improve operations … and the bottom line.

Published by the Chartered Professional Accountants of Canada (formerly CICA) and developed by the Canadian Farm Business Farm Management Council (CFBMC)

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Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments

The research report Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments reviews budgetary accountability and transparency practices, highlights current and emerging accrual budgeting issues and provides options for addressing future budgeting matters.

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Addressing Accrual Issues in Canadian Government Budgeting: Discussion Papers

A clear, concise discussion of the issues related to accrual budgeting in Canadian government.

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Audit Enquiry: Seeking more reliable evidence from audit enquiry

In today's environment, with the decreasing availability of documentary evidence, information obtained through audit enquiry is increasingly important. This report studies the reliability of enquiry as an information-gathering technique, and investigates the steps that need to be taken to develop simultaneously both the particular skills of the auditing profession in enquiry and the capacity of the profession to keep pace with events in an economy characterized by rapid change and increasing complexity.

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Byrd & Chen’s Canadian Advanced Accounting: Second International Convergence Revised Edition 2010

Written in an easy-to-understand style, Canadian Advanced Accounting will give you the background you need to prepare for the incorporation of International Financial Reporting Standards into Canadian GAAP.

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Canadian Accounting and Assurance Reference Service (CAARS)

A comprehensive electronic collection of accounting, financial reporting and assurance titles, CAARS is automatically updated to include new titles when they are released.

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Canadian Financial Reporting Collection (CFRC) - Members

Canadian Financial Reporting Collection is a comprehensive library of CPA Canada Handbook and financial reporting resources, including the CPA Canada Standards and Guidance Collection, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises.

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Canadian Financial Reporting Collection (CFRC) - Non-member

Canadian Financial Reporting Collection is a comprehensive library of CPA Canada official pronouncements and financial reporting resources, including CICA Handbook – Accounting, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises.

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Canadian Financial Reporting Collection (CFRC) - Non-member Combined

Canadian Financial Reporting Collection is a comprehensive library of CICA Handbook and financial reporting resources, including CICA Handbook - Accounting and Assurance, Financial Reporting in Canada under IFRS, Guide to Accounting Pronouncements & Sources, and Guide to Accounting Standards for Private Enterprises.

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Canadian Professional Engagement Manual (C•PEM), 2013 - Members

Now available!

Canadian Professional Engagement Manual contains practical guidance on the key requirements and concepts in the professional standards and provides a comprehensive road map to performing effective and efficient engagements in Canada today

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Canadian Professional Engagement Manual (C•PEM), 2013 - Non-members

Now available!

Canadian Professional Engagement Manual contains practical guidance on the key requirements and concepts in the professional standards and provides a comprehensive road map to performing effective and efficient engagements in Canada today

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Clients4Life

Clients4Life is the definitive guide to delivering outstanding service in your firm. The book has been written by seasoned professionals and provides practical recommendations that have been tested in the real world of accountancy. Clients4Life is an invaluable read for everyone in your office with in-depth advice on how to make small changes that will have a big impact on your client management and retention.

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Climate Change Briefing: Questions for Directors

Climate Change Briefing: Questions for Directors is written to increase awareness among Canadian directors about the business impacts and related governance issues resulting from climate change and provide questions that directors might ask management about climate change.

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Corporate Reporting to Stakeholders

Corporate Reporting to Stakeholders aims to promote effective communication between a company and its stakeholders by providing useful guidance to preparers of corporate reports.

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CPA Canada C•PEM Electronic Templates

Exclusively for subscribers to C•PEM

The C•PEM sample forms and engagement letters in Word and Excel formats can be tailored to meet the known facts and circumstances of the specific engagement. Along with the Canadian Professional Engagement Manual (C•PEM), these sample practice aids help to ensure work is carried out with a consistent level of quality that is in accordance with professional standards and the firm’s policies and procedures. Completely updated for the new Canadian Auditing Standards (CAS).

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CPA Canada Guide, Service Organizations - Applying CSAE 3416, Reporting on Controls at a Service Organization (SOC 1)

A practical resource for practitioners engaged to audit and report on a service organization’s controls, The CPA Canada Guide, Service Organizations – Applying CSAE 3416, Reporting on Controls at a Service Organization (SOC 1), will assist practitioners performing engagements under the Canadian Standard on Assurance Engagements (CSAE 3416).

Take your guides with you on your eReader, laptop, smartphone or tablet. SOC Guides are available in convenient and searchable eBook format!

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CPA Canada Guide to Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy (SOC 2)

CPA Canada Guide to Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy (SOC 2) is a practical resource for practitioners engaged to audit and report on the privacy and security of a service organization’s systems.

Take your guides with you on your eReader, laptop, smartphone or tablet. SOC Guides are available in convenient and searchable eBook format!

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CPA Canada Handbook – Accounting (CPACACC), Non-member (Electronic)

The final accounting standards set by the Accounting Standards Board for entities that prepare financial statements in accordance with Canadian generally accepted accounting principles (GAAP). It includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Accounting Standards for Pension Plans.

*Note: As of November 1, 2013, the title of the CICA Handbook – Accounting has been changed to CPA Canada Handbook – Accounting.

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CPA Canada Handbook – Accounting and Assurance (CPACA&A), Non-member (Electronic)

The official accounting and assurance pronouncements of both the Accounting Standards Board and the Auditing & Assurance Standards Board, CPA Canada Handbook – Accounting and Assurance includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Pension Plans, as well as Canadian Auditing Standards (CAS), CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements.

*Note: As of November 1, 2013, the title of the CICA Handbook – Accounting and Assurance has been changed to CPA Canada Handbook – Accounting and Assurance .

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CPA Canada Handbook – Assurance, 2014 Edition, Non-member (Print)

The final assurance standards developed by the Auditing and Assurance Standards Board, the CPA Canada Handbook – Assurance contains CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements; Canadian Auditing Standards; and Assurance and Related Services Guidelines.

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CPA Canada Handbook Plus (HBPLS), Members (Electronic)

An electronic collection which includes CPA Canada Standards and Guidance Collection and Canadian Accounting and Auditing Reference Service (CAARS)

*Note: As of November 1, 2013, the title of the CICA Handbook has been changed to CPA Canada Handbook.

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CPA Canada Handbook Plus (HBPLS), Non-Members (Electronic)

An electronic collection which includes CPA Canada Handbook — Accounting and Canadian Accounting and Auditing Reference Service (CAARS).

*Note: As of November 1, 2013, the title of the CICA Handbook has been changed to CPA Canada Handbook.

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CPA Canada Public Sector Accounting Handbook (PSACC)

The CPA Canada Public Sector Accounting Handbook provides you with all the information you need on accounting and assurance as it relates to the public sector. It contains the accounting standards for federal, provincial, territorial and local governments and government organizations.

*Note: As of November 1, 2013, the title of the CICA Public Sector Accounting Handbook has been changed to CPA Canada Public Sector Accounting Handbook . Print publications may contain the previous title until updated versions are released.

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CPA Canada Standards and Guidance Collection, 2013 Edition – Members (Print)

The CPA Canada Standards and Guidance Collection (Print) includes the CPA Canada Handbook – Accounting and CPA Canada Handbook – Assurance.

*Note: As of November 1, 2013, the title of the CICA Standards and Guidance Collection has been changed to CPA Canada Standards and Guidance Collection. Print publications may contain the previous title until updated versions are released.

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Cybersecurity and IT Risk: What an Audit Committee Needs to Know About This Increasingly Important Area of Risk

Given that 95% of today's information is stored electronically, it is important for Audit Committees to understand the risks regarding privacy, integrity and security of data. This session will explore the legal requirements of confidentiality of corporate information, privacy of customer information and disclosure obligations in the event of a data breech. It will also review the different types of cybersecurity and IT threats and discuss the best practices used to mitigate these risks.

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Data Level Assurance

With the shift from the use of traditional financial statements to reporting data elements such as performance metrics, key items, statistics and other measurements of business activities, the question has been raised whether there is a need for assurance on the data being reported. The research study, Data Level Assurance, will identify the issues and future trends in data level assurance, recommend solutions to these issues, and suggest the future course of action for the profession in this area.

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Defining and Accounting for the Government Budgeting Entity

The purpose of this discussion paper is to assess the impact of full accrual accounting on the preparation of the Summary Budget and Estimates, with a focus on the government budgeting entity.

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Electronic Audit Evidence

This comprehensive research report, Electronic Audit Evidence can help you deal with the numerous issues surrounding the use of electronic audit evidence to support the content of the audit report.

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Electronic Filing and Reporting

A research study which examines the technologies being used for e-filing and reporting.

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Employee Future Benefits Implementation Guide, 2nd Edition (EFB)

Serves as an essential resource when dealing with measurement, recoginition and disclosure.

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Guidance for Directors: Dealing with Risk in the Boardroom

This guidance document is intended to help directors do a better job. It is founded on broad concepts of control and risk that encompass most organizational performance and management effectiveness. These concepts offer valuable insights into how to improve the chances of success and manage the risk of failure.

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Guidance for Directors: Governance Processes for Control

This publication was produced with the help of directors of major organizations and draws on extensive hands-on boardroom experience.

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Guidance on Assessing Control

This guidance document describes eight principles for assessing the effectiveness of control.

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Guidance on Control

Guidance on Control adds value to your organization through effective control and governance.

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Guide to Accounting Pronouncements & Sources, 2001, Sixth Edition

Includes Canadian accounting and auditing pronouncements as well as pronouncements from the United States, the United Kingdom, the International Accounting Standards Board and the International Auditing Practices Committee.

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Guide to International Financial Reporting Standards in Canada: IAS 12 Income Taxes

IAS 12 Income Taxes examines and explains the practical application of the Standard from a Canadian perspective.

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Guide to International Financial Reporting Standards in Canada: IAS 16 Property, Plant and Equipment

IAS 16 Property, Plant and Equipment examines and explains the practical application of the Standard from a Canadian perspective.

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Guide to International Financial Reporting Standards in Canada : IAS 1 Presentation of Financial Statements

IAS 1 Presentation of Financial Statements examines and explains the practical application of the Standard from a Canadian perspective.

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Guide to International Financial Reporting Standards in Canada: IAS 23 Borrowing Costs

IAS 23 Borrowing Costs examines and explains the practical application of the Standard from a Canadian perspective.

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Guide to International Financial Reporting Standards in Canada: IAS 36 Impairment of Assets

IAS 36 Impairment of Assets examines and explains the practical application of the Standard from a Canadian perspective.

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Guide to International Financial Reporting Standards in Canada: IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets examines and explains the practical application of the Standard from a Canadian perspective.

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Guide to International Financial Reporting Standards in Canada: IFRS 6 Exploration for and Evaluation of Mineral Resources

IFRS 6 Exploration for and Evaluation of Mineral Resources examines and explains the practical application of the Standard from a Canadian perspective

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IFRS Technical Update - Leases

Accounting for leases can be complex and can have a significant impact on an organisation's financial statements. The IASB has proposed a number of fundamental changes to lease accounting that, if incorporated into a final standard, would have significant and far-reaching financial reporting implications for organizations. This session investigates the proposed changes and demonstrates the impact of these changes through the use of worked examples.

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Integrity in the Spotlight: Audit Committees in a High Risk World, 2nd Edition

Integrity in the Spotlight focuses on the critical necessity of establishing, managing and nurturing effective relationships among the board of directors, the audit committee, management and the external auditors.

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ISA Engagement Forms

The ISA Engagement Forms are comprehensive practice assistance tools designed to assist practitioners with the implementation of International Standards in the audit of small- and medium-sized enterprises.

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Learning About Risk: Choices, Connections and Competencies

Risk, everyone has to face it, but how can you best manage it? This publication will help you gain a fuller understanding of the nature of risk and the process of risk identification and assessment.

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Learning About Risk: Workshop Leader's Kit

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Legislative Accountability Framework for Preparing Government Budgets & Estimates

This discussion paper provides a status report on current statutory obligations and planned initiatives for using full accrual accounting for preparing budget and estimates documents. It suggests directions and presents observations to stimulate further discussion and expands the knowledge base for improvements to senior government accrual budgeting across Canada.

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Links between the Budget and the Estimates

Links between the Budget and the Estimates deals with the methods or practices used to determine the figures presented in summary budgets and estimates.

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Management's Discussion and Analysis (MD&A)

Management’s Discussion and Analysis provides principles and a framework to help preparers identify and organize appropriate information for their MD&A disclosures, emphasizing aspects of existing regulation and, in places, adding dimensions that go beyond existing regulation. The framework provides a structure for preparing a fact-based disclosure document that gives a reader the ability to look at the issuer “through the eyes of management”.

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Model Financial Statements – IFRS
Part I of the CPA Canada Handbook – Accounting (December 2013)


NOW AVAILABLE!

Are you responsible for the preparation of financial statements?

Make sure you have the practical resources you need to prepare consistent financial statements that reflect the professional standards.
Developed by L’Ordre des comptables professionnels agréés du Québec, Model Financial Statements – IFRS is designed to assist publicly accountable enterprises incorporate changes related to the adoption of International Financial Reporting Standards and prepare consistent financial statements that reflect the professional standards.

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Model Financial Statements – Private Enterprises
Part II of the CICA Handbook – Accounting (August 2013)


NOW AVAILABLE!

Are you responsible for the preparation of financial statements?

Make sure you have the practical resources you need to prepare consistent financial statements that reflect the professional standards.
Developed by L’Ordre des comptables professionnels agréés du Québec, Model Financial Statements – Private Enterprises takes into account the standards for private enterprises (ASPEs) in Part II of the CICA Handbook – Accounting * and will help financial statement preparers create consistent financial statements that reflect the professional standards.

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Model Financial Statements – Private Sector NFPO
Part III of the CPA Canada Handbook – Accounting (October 2013)


NOW AVAILABLE!

Are you responsible for the preparation of financial statements?

Make sure you have the practical resources you need to prepare consistent financial statements that reflect the professional standards.
Developed by the L’Ordre des comptables professionnels agréés du Québec, Model Financial Statements – Private Sector NFPO is designed to assist private sector not-for-profit organizations with the preparation of consistent financial statements that reflect the professional standards.

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Professional Accountant's Reference Service (PARS) - Members

Includes: The complete CPA Canada Standards and Guidance Collection, Federal Income Tax Collection Lite, The Complete Guide to GST/HST, and Guide to Accounting Pronouncements and Sources.

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Professional Accountant's Reference Service (PARS) - Non-members

Includes: CPA Canada Handbook – Accounting, Federal Income Tax Collection Lite, The Complete Guide to GST/HST, and Guide to Accounting Pronouncements and Sources.

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Professional Accountant's Reference Service (PARS) - Non-members Combined

Includes: CPA Canada Handbook – Accounting and Assurance, Federal Income Tax Collection Lite, The Complete Guide to GST/HST, and Guide to Accounting Pronouncements and Sources.

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Professional Accountant's Reference Service Plus (PARS Plus) - Members

Includes: The complete CPA Canada Standards and Guidance Collection, Federal Income Tax Collection Plus, The Complete Guide to GST/HST, Guide to Accounting Pronouncements and Sources, and Knotia Federal Income Tax News.

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Professional Accountant's Reference Service Plus (PARS Plus) - Non-members Combined

Includes: CPA Canada Handbook – Accounting and Assurance, Federal Income Tax Collection Plus, The Complete Guide to GST/HST, Guide to Accounting Pronouncements and Sources, and Knotia Federal Income Tax News.

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Quality Assurance Manual (QAM) - Members

The Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets.

Electronic versions are now available. Print will ship in July 2014!

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Quality Assurance Manual (QAM) - Non-members

The Quality Assurance Manual (QAM) is a comprehensive resource designed to help firms comply with Canadian quality control standards (CSQC 1 and CAS 220) and develop and document their own policy manuals and systems of control. QAM includes sample quality assurance manuals, commentary and guidance on quality control objectives and Word files for customizing the sample manuals and practice aids – letters, forms and worksheets.

Electronic versions are now available. Print will ship in July 2014!

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REALpac Canadian REIT Handbook, Second Edition

Now available!

In today’s fast evolving legal and business environments, it’s imperative that existing REITs plus their trustees and staff, income trusts, and other entities considering conversion be as fully informed as possible. REALpac’s Canadian REIT Handbook, Second Edition provides deep and extensive coverage on the key aspects of REITs in a timely, accurate, and relevant fashion.

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REALpac IFRS Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS

Order your copy today!

The REALpac IFRS Handbook (“Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with IFRS”) is a comprehensive guide for real estate investment and development entities in applying IFRS. The Handbook outlines recommended accounting practices, policies and disclosures in applying relevant IFRSs, as issued by the International Accounting Standards Board, and related accounting interpretations, as issued by the International Financial Reporting Interpretations Committee, for those transactions common to the real estate industry.

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Succession Planning Toolkit / Marketing Professional Services Combo

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Succession Planning Toolkit / The Professional's Guide to Preparing Winning Proposals Combo

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Chartered Professional Accountants/ Comptables professionnels agréés


Welcome to CPA Canada!

CPA Canada is the national organization established to support unification of the Canadian accounting profession under the Chartered Professional Accountant (CPA) designation. CPA Canada provides services to all CPA, CA, CMA and CGA accounting bodies that have unified or are committed to unification.

This legacy website is still available to Chartered Professional Accountants while we work on transferring the materials within this site into our new integrated website: cpacanada.ca

Bienvenue à CPA Canada!

CPA Canada est l’organisation nationale établie pour soutenir l'unification de la profession comptable canadienne sous la bannière du titre de comptable professionnel agréé (CPA). CPA Canada fournit des services à toutes les organisations comptables de CPA, de CA, de CMA et de CGA qui se sont déjà unifiées ou qui sont engagées dans le processus d’unification.

Ce site d’origine reste accessible pour les comptables professionnels agréés pendant que nous travaillons à en transférer le contenu vers notre nouveau site Web intégré : cpacanada.ca.