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Canadian Accounting Profession Unification
Canada was the second nation in the world to formally organize its accounting profession, after the United Kingdom, but it occurred in a fragmented manner by both locality and specialty. It would only begin to experience significant consolidation from 2012 onwards. After some controversy in the first part of the 20th Century, it has been generally agreed that regulation of the Canadian accounting profession falls within provincial jurisdiction over matters of a local and private nature,held ''obiter'' by the Supreme Court of Canada in as well as under the provincial education power with respect to training for achieving such professional qualifications. Timeline of Canadian accounting bodies Creation of different specialties Chartered accountants Organization of provincial societies Demand for trained accountants arose as early as the 1840s, when the first Canadian professional accounting firms were organized in Toronto and Montreal. The Association of Accountants in Montreal w ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canada
Canada is a country in North America. Its Provinces and territories of Canada, ten provinces and three territories extend from the Atlantic Ocean to the Pacific Ocean and northward into the Arctic Ocean, making it the world's List of countries and dependencies by area, second-largest country by total area, with the List of countries by length of coastline, world's longest coastline. Its Canada–United States border, border with the United States is the world's longest international land border. The country is characterized by a wide range of both Temperature in Canada, meteorologic and Geography of Canada, geological regions. With Population of Canada, a population of over 41million people, it has widely varying population densities, with the majority residing in List of the largest population centres in Canada, urban areas and large areas of the country being sparsely populated. Canada's capital is Ottawa and List of census metropolitan areas and agglomerations in Canada, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States
The United States of America (USA), also known as the United States (U.S.) or America, is a country primarily located in North America. It is a federal republic of 50 U.S. state, states and a federal capital district, Washington, D.C. The 48 contiguous states border Canada to the north and Mexico to the south, with the semi-exclave of Alaska in the northwest and the archipelago of Hawaii in the Pacific Ocean. The United States asserts sovereignty over five Territories of the United States, major island territories and United States Minor Outlying Islands, various uninhabited islands in Oceania and the Caribbean. It is a megadiverse country, with the world's List of countries and dependencies by area, third-largest land area and List of countries and dependencies by population, third-largest population, exceeding 340 million. Its three Metropolitan statistical areas by population, largest metropolitan areas are New York metropolitan area, New York, Greater Los Angeles, Los Angel ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Hamilton, Bermuda
Hamilton is the capital city of the British Overseas Territory of Bermuda, and the main settlement of Pembroke Parish. A port city, Hamilton is Bermuda's financial and commercial centre, and a popular tourist destination. Its population of 854 (2016) and its small land area make it one of the smallest capital cities in the world. History The history of Hamilton as a British city began in 1790 when the government of Bermuda set aside for its future seat, officially incorporated in 1793 by an Act of Parliament, and named for Governor Henry Hamilton. The colony's capital relocated to Hamilton from St George's in 1815. The city has been at the political and military heart of Bermuda ever since. Government buildings include the parliament building, the Government House to the north, the former Admiralty House of the Royal Navy to the west (both in Pembroke), and the British Army garrison headquarters at Prospect Camp to its east. The Town of Hamilton became a city in 1897, ah ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
The Royal Gazette (Bermuda)
''The Royal Gazette'' is a Bermudian, English-language daily newspaper A newspaper is a Periodical literature, periodical publication containing written News, information about current events and is often typed in black ink with a white or gray background. Newspapers can cover a wide variety of fields such as poli .... Founded in 1828, it is Bermuda's only daily newspaper (not published on Sundays and public holidays). History The first issues of The Royal Gazette, Bermuda Commercial and General Advertiser and Recorder were published in January 1828. The company bore no relation to an earlier publication named The Bermuda Gazette and Weekly Advertiser founded by Joseph Stockdale in 1782 nor an earlier Royal Gazette founded by Mr Edmund Ward in 1809. Its founder Donald MacPhee Lee, an immigrant to Bermuda from Prince Edward Island in Canada, served as editor until his death in 1883, whereupon it was operated by his son and later his daughter. Part commercial printer a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Canadian Institute Of Chartered Accountants
The Canadian Institute of Chartered Accountants (CICA) was incorporated by an Act of the Parliament of Canada in 1902, which later became known as the ''Canadian Institute of Chartered Accountants Act''. The CICA developed and supported accounting, auditing and assurance standards for organizations in Canada, developed and delivered education programs, and issued the professional designation of Chartered Accountant. The CICA was a founding member of the International Federation of Accountants The International Federation of Accountants (IFAC) is the global organization for the accountancy profession. Founded in 1977, IFAC has 180 members and associates in 135 jurisdictions, representing more than 3 million accountants in public prac ... and the Global Accounting Alliance. In 2014, CICA merged with Canada's two other major accounting designations to form the CPA Canada, Chartered Professional Accountants of Canada. History * 1902 – The Dominion Association of Chartered ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Colonial Office
The Colonial Office was a government department of the Kingdom of Great Britain and later of the United Kingdom, first created in 1768 from the Southern Department to deal with colonial affairs in North America (particularly the Thirteen Colonies, as well as, the Canadian territories recently won from France), until merged into the new Home Office in 1782. In 1801, colonial affairs were transferred to the War Office in the lead up to the Napoleonic Wars, which became the War and Colonial Office to oversee and protect the colonies of the British Empire. The Colonial Office was re-created as a separate department 1854, under the colonial secretary. It was finally merged into the Commonwealth Office in 1966. Despite its name, the Colonial Office was responsible for much, but not all, of Britain's Imperial territories; the protectorates fell under the purview of the Foreign Office, and the British Presidencies in India were ruled by the East India Company until 1858, when the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Society Of Incorporated Accountants
The Society of Incorporated Accountants, founded in 1885 as the Society of Accountants, was a professional association of accountants in England. It was known from 1908 to 1954 as the Society of Incorporated Accountants and Auditors, and from 1954 to 1957 as the Society of Incorporated Accountants. History The Society of Accountants was established in 1885, initially in reaction to the restrictive practices of the Institute of Chartered Accountants in England and Wales (ICAEW), founded in 1880. Members were known as 'Incorporated Accountants'.Accountancy Ancestors - Incorporated Accountants' Journal Initially, members were mainly elected by the Society's Council, but in 1889 examinations were introduced an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Allen Bristol Aylesworth
Sir Allen Bristol Aylesworth, (27 November 1854 – 13 February 1952) was a Canadian lawyer and parliamentarian. Life and career Born in Newburgh, Canada West, of United Empire Loyalist ancestry, Aylesworth was educated at the University of Toronto, and called to the Ontario Bar in 1878. As the Canadian member of the Alaska Boundary Tribunal in 1903, he presented his country's views in a minority report. Elected to the Dominion parliament in 1905, he served in the cabinet of Sir Wilfrid Laurier as postmaster-general and minister of labour, 1905–1906, and minister of justice, 1906–1911, in which capacity he oversaw the pardon of Angelina Napolitano, Canada's first battered woman defence case. He acted as British representative at the North Atlantic Fisheries Arbitration in The Hague, 1910–1911, and was knighted for his services. A Liberal, Aylesworth was elected to the House of Commons of Canada in a by-election on 22 November 1905 and re-elected in the 1908 as the M ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Minister Of Justice And Attorney General Of Canada
The minister of justice and attorney general of Canada () is a dual-role portfolio in the Cabinet of Canada, Canadian Cabinet. The officeholder in the role of Minister of Justice () serves as the minister of the Crown responsible for the Department of Justice (Canada), Department of Justice and the justice portfolio, and in the role of Attorney General (), litigates on behalf of the Crown and serves as the chief legal advisor to the Government of Canada. (Though most prosecution functions of the attorney general have been assigned to the Public Prosecution Service of Canada. The attorney general is supported in this role by the director of public prosecutions.) Attorney General of Canada The role was created in 1867 to replace the Attorney General of Ontario, attorney general of Canada West and List of Ministers of Justice of Quebec, attorney general of Canada East. As the top prosecuting officer in Canada, 'attorney general' is a separate title held by the minister of justic ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Paramountcy (Canada)
In Canadian constitutional law, the doctrine of paramountcy () establishes that where there is a conflict between valid provincial and federal laws, the federal law will prevail and the provincial law will be inoperative to the extent that it conflicts with the federal law. Unlike interjurisdictional immunity, which is concerned with the scope of the federal power, paramountcy deals with the way in which that power is exercised. The only exception to the doctrine is under Section 94A of the Constitution Act, 1867, section 94A of the ''Constitution Act, 1867'', which allows both the federal government and the provinces to make laws for old age pensions and supplementary benefits, but, to the extent of any conflict, the provincial law is paramount over the federal law. Nature of the doctrine Paramountcy is relevant where there is conflicting federal and provincial legislation. As Justice John C. Major, Major explained in ''Rothmans'': Claims in paramountcy may arise from two di ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Disallowance And Reservation In Canada
Disallowance and reservation are historical constitutional powers in Canada that act as a mechanism to delay or overrule legislation passed by Parliament or a provincial legislature. In contemporary Canadian history, disallowance is an authority granted to the governor general in council (federal cabinet) to invalidate an act (also called a "statute") passed by a provincial legislature. Reservation is an authority granted to the lieutenant governor to withhold royal assent from a bill which has been passed by a provincial legislature; the bill is then "reserved" for consideration by the federal cabinet. In Canadian constitutional law, the powers of reservation and disallowance of federal legislation formally remain in place in section 55 and section 56 of the ''Constitution Act, 1867'', and are extended to provincial legislation by section 90. The initial intent of disallowance, and its practice for the first few years of Confederation, was considered a means of ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Governor In Council
The King-in-Council or the Queen-in-Council, depending on the gender of the reigning monarch, is a constitutional term in a number of states. In a general sense, it refers to the monarch exercising executive authority, usually in the form of approving orders, on the advice of the country's privy council or executive council. In countries where the reigning monarch is represented by a viceroy, derivative terms are used instead, such as Governor in Council or Lieutenant Governor in Council. Norway In Norway, the King in Council () refers to the meetings of the king and the Council of State (the Cabinet), wherein matters of importance and major decisions are made. The council meets at the Royal Palace, normally every Friday. These meetings are chaired by the monarch or, if he is ill or abroad, crown prince (the monarch's heir). In Norway's constitution, ''King in Council'' refers to the formal Government of Norway, whereas merely ''King'' means the appointed ministry that t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
