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CPA Canada
Chartered Professional Accountants of Canada (CPA Canada) () is the national organization representing the Canadian accounting profession through the unification of the three largest accounting organizations: the Canadian Institute of Chartered Accountants (CICA), the Society of Management Accountants of Canada (CMA Canada) and Certified General Accountants of Canada (CGA-Canada), as well as the 40 national and provincial accounting bodies. It is one of the largest organizations of its type in the world, with over 217,000 Chartered Professional Accountants in Canada and around the world. CPA Canada conducts research on business issues, supports the setting of accounting, auditing and assurance standards for business, non-profits and government, issues guidance and leadership connected to accounting, auditing, assurance and financial literacy, and generally supports the profession of accounting in Canada. History Historically, Canada had three nationally recognized accounti ...
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Logo Of CPA French
A logo (abbreviation of logotype; ) is a graphic mark, emblem, or symbol used to aid and promote public identification and recognition. It may be of an abstract or figurative design or include the text of the name that it represents, as in a wordmark. In the days of hot metal typesetting, a logotype was one word cast as a single piece of type (e.g. "The" in ATF Garamond), as opposed to a Typographic ligature, ligature, which is two or more letters joined, but not forming a word. By extension, the term was also used for a uniquely set and arranged typeface or colophon (publishing), colophon. At the level of mass communication and in common usage, a company's logo is today often synonymous with its trademark or brand.Wheeler, Alina. ''Designing Brand Identity'' © 2006 John Wiley & Sons, Inc. (page 4) Etymology Online Etymology Dictionary, Douglas Harper's ''Online Etymology Dictionary'' states that the first surviving written record of the term 'logo' dates back to 1937, and ...
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Taxation In Canada
In Canada, taxation is a prerogative shared between the federal government and the various provincial and territorial legislatures. Legislation Under the ''Constitution Act, 1867'', taxation powers are vested in the Parliament of Canada under s. 91(3) for: The provincial legislatures have a more restricted authority under ss. 92(2) and 92(9) for: In turn, the provincial legislatures have authorized municipal councils to levy specific types of direct tax, such as property tax. The powers of taxation are circumscribed by ss. 53 and 54 (both extended to the provinces by s. 90), and 125, which state: Nature of the taxation power in Canada Since the 1930 Supreme Court of Canada ruling in ''Lawson v. Interior Tree Fruit and Vegetables Committee of Direction'', taxation is held to consist of the following characteristics: :* it is enforceable by law; :* imposed under the authority of the legislature; :* levied by a public body; and :* intended for a public purpose. In order ...
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Global Accounting Alliance
The Global Accounting Alliance (GAA) is an international coalition of accounting organisations that was formed in 2006. The GAA aims to promote standards of quality professional services, support their members, and share information and collaborate on international accounting issues. The members of the alliance represent over 775,000 of professional accountants. The GAA provides members with a GAA Passport which provides access to other member bodies so they can access restricted areas of the local institute website, training and development, and publications at member rates when visiting their country. Member organisations * Australia - Chartered Accountants Australia and New Zealand (CAANZ) * United States of America - American Institute of Certified Public Accountants (AICPA) * New Zealand - Chartered Accountants Australia and New Zealand (CAANZ) * Canada - CPA Canada * South Africa - South African Institute of Chartered Accountants (SAICA) * Ireland - Chartered Accountants Ir ...
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Confederation Of Asian And Pacific Accountants
The Confederation of Asian and Pacific Accountants (CAPA) is a regional organization representing 33 national professional accountancy organizations (PAOs) operating in Asia and the Pacific. These PAOs, referred to as CAPA’s members, represent close to 2 million accountants across the region. History Governor Gregorio S. Licaros, President of the Philippine Institute of Certified Public Accountants, came up with the idea for the CAPA. The first Far East Conference of Accountants was held between November 28 and December 1 of 1957 in Manila, Philippines. The event, said to be the forerunner of CAPA, "created history in the accountancy world as it became the base for various professional accounting bodies in the Far East to confer every few years to discuss and exchange information." Fourteen countries sent delegates to the first event. Of these fourteen, twelve would go on to be considered the founding members of CAPA. # Australia # Hong Kong # India # Indonesia # Japan # K ...
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CBV Institute
The CBV Institute (), formerly known as the Canadian Institute of Chartered Business Valuators (CICBV), is a Canadian business valuation organization. The CBV Institute is a Nonprofit organization, not-for-profit valuation professional organization that establishes the practice standards, educational requirements, and ethical guidelines for its members. The Chartered Business Valuator (CBV) () designation is a credential for business valuation professionals in Canada. CBVs are governed by The Canadian Institute of Chartered Business Valuators. CBVs quantify the business value, value of a business, its securities, or its intangible assets. CBVs use a variety of valuation methodologies to arrive at a conclusion, and explain their approach, methodology and conclusions in an easy to understand manner. Various approaches used include asset-based approaches (liquidation, adjusted net book value), return-based approaches (capitalized earnings, capitalized cash flows, discounted cash flows ...
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Institute Of Internal Auditors
The Institute of Internal Auditors (The IIA) is an international professional association. The IIA offers professional certifications and provides standards for the internal audit profession. History The IIA was established in November 1941. The first five chapters were founded in five cities the following year. The first international chapter was established in Toronto in 1944. Additional international expansion outside North America occurred in London and Manila in 1948, with chapters in Japan and Australia in 1952. The IIA ''Code of Ethics'' was formally adopted in 1968. A common body of knowledge followed in 1972. The Certified Internal Auditor examination was established in 1974. The IIA first issued professional standards, the ''Standards for the Professional Practice of Internal Auditing'', in 1978. In 1985, The IIA was one of the original sponsors of the Committee of Sponsoring Organizations (the Treadway Commission). In 2025, The IIA had more than 260,000 me ...
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Chartered Global Management Accountant
Chartered Global Management Accountant (CGMA) is a professional management accounting designation issued beginning in January 2012. The Chartered Global Management Accountant's mission is to promote the science of management accounting on global stages. Overview The Chartered Global Management Accountant (CGMA) is the most widely held management accounting designation in the world with more than 137,000 holders. It recognizes professionals who have advanced proficiency in finance, operations, strategy and management and is underpinned by global research to maintain relevance with employers, and develop competencies most in demand. The CGMA designation is specifically for certified public accountants specializing in management accounting. Two of the world's leading accountancy bodies – the Chartered Institute of Management Accountants (CIMA) and the American Institute of Certified Public Accountants The American Institute of Certified Public Accountants (AICPA) is the nationa ...
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Chartered Institute Of Management Accountants
The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members. CIMA is one of the professional associations for accountants in the UK and Ireland. Its particular emphasis is on developing the management accounting profession. CIMA is the largest and the oldest management accounting body in the world, with 115,000 members and 6,500 CGMA students in 2020. The Chartered Global Management Accountant ( CGMA) qualification has the academic standing of a master's degree in the UK (recognised at Level 7 by NARIC). History CIMA was formed in March 1919, as the Institute of Cost and Works Accountants, by a group of legal professionals and businessmen who wanted to develop an approach to accounting that would meet the ...
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Master Of Accounting
The Master of Accountancy (MAcc, MAcy, or MAccy), alternatively Master of Science in Accounting (MSA or MSAcy) or Master of Professional Accountancy (MPAcy, MPAcc, MPA or MPAc), is a graduate professional degree designed to prepare students for public accounting; academic-focused variants are also offered. In the United States, the program provides students with the 150 credit hours of classroom, but mostly clinical hours, required by most states before taking the Uniform Certified Public Accountant Examination. This specialty program usually runs one to two years in length and contains from ten to twelve three semester credit courses (30 to 36 semester hours total). The program may consist of all graduate accounting courses or a combination of graduate accounting courses, graduate management, tax, leadership and other graduate business electives. The program is designed to not only prepare students for the CPA examination but also to provide a strong knowledge of accounting prin ...
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Goodman School Of Business
The Goodman School of Business (colloquially referred to as Goodman) is the business school of Brock University in St. Catharines, Ontario, Canada. The business school offers programs at both the undergraduate and graduate level of study. The Goodman School of Business is among the top five per cent of business schools worldwide to attain accreditation by the AACSB as well as membership in Beta Gamma Sigma. On October 12, 2012 Brock announced that its Faculty of Business was being renamed as the Goodman School of Business. The School is named after the family of Ned Goodman, the businessman and investment expert, who provided the University with a transformational gift to the school. Accreditations & Rankings Association to Advance Collegiate Schools of Business (AACSB) The Goodman School of Business is accredited by The Association to Advance Collegiate Schools of Business (AACSB) International. Fewer than 5 percent of business schools worldwide (only 20 in Canada) have ea ...
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Schulich School Of Business
The Schulich School of Business is the business school of York University located in Toronto, Ontario, Canada. The institution provides undergraduate and graduate degree and diploma programs in business administration, finance, accounting, business analytics, public administration and international business as well as a number of PhD and executive programs. Originally known as the Faculty of Administrative Studies (FAS), it was renamed in 1995 after Seymour Schulich, a major benefactor who has donated $15 million to the school. The Dean of the School, Detlev Zwick, was appointed in 2021 after having served as Interim Dean for 15 months. Schulich offers undergraduate, graduate and postgraduate business degrees. Schulich pioneered Canada's first International Masters of Business Administration, International MBA (IMBA) and International BBA (iBBA) degrees, as well as the Kellogg School of Management, Kellogg-Schulich Executive MBA. History The Schulich School of Business was kno ...
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University Of Waterloo School Of Accounting And Finance
The School of Accounting and Finance (SAF) at University of Waterloo is a ''professional school'' within the Faculty of Arts. The School was established in 1980 under the name 'School of Accountancy'. Its name was changed in 2008 to better reflect its program offering. Today, more than 1,600 students are enrolled in the School's programs. In September 2009, a new building was officially opened to house the School. The School of Accounting and Finance offers the largest accounting and finance undergraduate cooperative education (co-op) program in Canada. The School's Master of Accounting (MAcc) Program allows students to complete all required Chartered Professional Accountant (CPA) modules within eight months, and is only open to students who complete the School's undergrad programs. MAcc graduates only need to challenge (and pass) the Common Final Examination and accumulate the required professional experiences in order to become a CPA. MAcc and industry experiences gained fro ...
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