 Copyright
Notice to Readers  What's New
Guide to Accounting Pronouncements and Sources, Sixth Edition
Significant Differences in GAAP in Canada, Chile, Mexico and the United States
Accounting and Reporting for Enterprises in the Development Stage
Accounting Bases Used in Canadian Government Budgeting
Accounting Changes Background Information and Basis for Conclusions Section 1506
Accounting for Infrastructure in the Public Sector
Accounting for Tangible Capital Assets Accrual Budgeting Issues
Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments
Aligning Investment in Information Technology with Business Strategy: What CFOs Need to Consider (June 2005)
Application of Computer-assisted Audit Techniques, Second Edition
Assessing Risks & Controls of Investment Funds
Asset Retirement Obligations - Background Information and Basis for Conclusions Section 3110
Assurance Engagement Working Papers
Audit & Control Implications of XBRL
Audit Enquiry - Seeking More Reliable Evidence From Audit Enquiry
Audit Implications of EDI
Audit Implications of Electronic Document Management
Audit of a Small Entity
Audits of Non-profit Organizations
Canadian Performance Reporting
Cash Distributions Amendments to Section 1540 Background Information and Basis for Conclusions (September 2007)
Cash Flow and Other Per Share Information - Background Information and Basis for Conclusions Sections 1540 and 3500
Cash Flow Statements - Background Information and Basis for Conclusions - Section 1540
Comprehensive Income and Equity - Background Information and Basis for Conclusions Sections 1530 and 3251
Confirmation of Accounts Payable
Confirmation of Accounts Receivable
Continuous Auditing
Corporate Reporting to Stakeholders
Costing Government Services for Improved Performance Measurement & Accountability
Data Level Assurance
Differential Reporting - Background Information and Basis for Conclusions - Section 1300
Differential Reporting Amendments to Section 3062 and AcG-15 Background Information and Basis for Conclusions
Disclosures by Entities Subject to Rate Regulation - Background Information and Basis for Conclusions AcG-19
Disposal of Long-Lived Assets and Discontinued Operations - Background Information and Basis for Conclusions - Section 3475
Electronic Audit Evidence
Electronic Filing and Reporting - Emerging Technologies and Their Implications
Electronic Filing of Information
Employee Future Benefits - Additional Disclosures - Background Information and Basis for Conclusions - Section 3461
Employee Future Benefits Implementation Guide, Second Edition (Updated November 2001)
Engagements to Audit Greenhouse Gas Emissions Information Practice Guide
Financial Instrument Disclosures and Capital Disclosures - Background Information and Basis for Conclusions Sections 1535, 3862 and 3863 (July 2007)
Financial Instruments - Recognition and Measurement - Background Information and Basis for Conclusions Section 3855
Financial Instruments Recognition and Measurement Background Information and Basis For Conclusions Amendments to Section 3855 (December 2009)
Financial Reporting by Canadian School Boards
Financial Reporting by Investment Funds, Second Edition
Financial Reporting by Rate-regulated Enterprises
Financial Reporting by Small Business Enterprises
Financial Reporting in North America - Highlights of a Joint Study
The First Audit Engagement
Full Cost Accounting from an Environmental Perspective
General Standards of Financial Statement Presentation - Background Information and Basis for Conclusions - Section 1400
Generally Accepted Accounting Principles - Background Information and Basis for Conclusions - Section 1100
Going Concern - Amendments to Section 1400 - Background Information and Basis for Conclusions (June 2007)
 Guide for Developing Quality Control Systems in Public Accounting
Foreword Study Group Executive Overview Chapter 1 Introduction Purpose of This Guide Defining Quality Control Need for Quality Control Systems Costs and Benefits of Quality Control Conclusion Chapter 2 Current Situation in Canada and Elsewhere Introduction Authoritative Pronouncements and Current Literature Professional Standards in The CICA Handbook Provincial Institute Standards Rules of Professional Conduct Practice Inspection Requirements Survey of Quality Control Practices of Public Accounting Firms Conclusion Chapter 3 A Framework for Quality Control Introduction Factors Which Impact on Quality Control Systems Size of Firm Nature of the Practice Organizational Structure Degree of Operating Autonomy Cost / Benefit Considerations Developing a System of Quality Control Key Components of Quality Control Clients Personnel Engagement Procedures Practice Administration Quality Control Review Program Considerations for Implementing Quality Control Systems Conclusion Chapter 4 A Roadmap for Quality Control Systems Introduction Professional Liability Insurance Developing and Implementing a System of Quality Control Obtaining a Commitment Establishing a Time Frame Delegating Responsibility Documenting Objectives Determining Current Work Practices Taking Inventory of Quality Control Elements Combining Elements into Manageable Chunks Drafting Policies Using the Guide A5 Acceptance and Continuance A6 New Client Proposals B1, B2, B3, B4 Hiring, Assignment, Performance Evaluation and Advancement B5 Continuing Professional Education B6 Restriction of Professional Staff Activities C1 Engagement Letters C5 Resolution of Differences of Opinion C6 Consultation with Peers C7 Independent Review C8 Management Letters D2 Access to Client Files D4 Retention of Files D5 Software Usage and Security D6 Technical Reference Materials E1, E2, E3 Internal Review, Monitoring Client Services and Monitoring Quality Control Obtaining Agreement and Approval Launching the System Maintaining Documentation A Changing Practice Environment Conclusion Chapter 5 Quality Control Clients Introduction Elements of Quality Control Clients A1 Independence and Objectivity A2 Prohibited Investments A3 Conflicts of Interest A4 Confidentiality A5 Acceptance and Continuance A6 New Client Proposals Conclusion Chapter 6 Quality Control Personnel Introduction Elements of Quality Control Personnel B1 Hiring B2 Assignment B3 Performance Evaluation B4 Advancement B5 Continuing Professional Education B6 Restriction of Professional Staff Activities Conclusion Chapter 7 Quality Control Engagement Procedures Introduction Elements of Quality Control Engagement Procedures C1 Engagement Letters C2 Planning and Execution C3 Documentation C4 Supervision and Review C5 Resolution of Differences of Opinion C6 Consultation with Peers C7 Independent Review Independent Pre-issuance Review Independent Post-issuance Review C8 Management Letters Conclusion Chapter 8 Quality Control Practice Administration Introduction Elements of Quality Control Practice Administration D1 Use of Firm Name D2 Access to Client Files D3 Security of Confidential Information D4 Retention of Files D5 Software Usage and Security D6 Technical Reference Materials D7 Litigation and Professional Conduct Litigation Professional Conduct D8 Advertising and Promotion D9 Solicitation of Clients Conclusion Chapter 9 Quality Control Review Program Introduction Elements of Quality Control Review Program E1 Internal Review E2 Monitoring Client Services E3 Monitoring Quality Control E4 Pre-merger Review Conclusion Chapter 10 Applying the Quality Control Framework to Related Services Introduction Insolvency Services Elements of Quality Control Clients A1 Independence and Objectivity A3 Conflicts of Interest A5 Acceptance and Continuance Elements of Quality Control Personnel B2 Assignment B6 Restriction of Professional Staff Activities Elements of Quality Control Engagement Procedures C1 Engagement Letters C2 Planning and Execution C3 Documentation C4 Supervision and Review C6 Consultation with Peers C7 Independent Review Elements of Quality Control Practice Administration D1 Use of Firm Name D4 Retention of Files D6 Technical Reference Materials D8 Advertising and Promotion Elements of Quality Control Review Program Management Consulting Services Elements of Quality Control Clients A5 Acceptance and Continuance A6 New Client Proposals Elements of Quality Control Personnel Elements of Quality Control Engagement Procedures C1 Engagement Letters C7 Independent Review Elements of Quality Control Practice Administration Elements of Quality Control Review Program Taxation Services Elements of Quality Control Clients A5 Acceptance and Continuance Elements of Quality Control Personnel Elements of Quality Control Engagement Procedures C1 Engagement letters C7 Independent Review C8 Management Letters Elements of Quality Control Practice Administration Elements of Quality Control Review Program Conclusion Appendix A Authoritative Pronouncements on Quality Control Appendix B Rules of Professional Conduct Index to Rules of Professional Conduct A. General B. Standards of Conduct Affecting the Public Interest C. Relations with Fellow Members and with Non-Members Engaged in Public Accounting D. Organization and Conduct of a Professional Practice Appendix C Survey of Public Accounting Firm Practices Appendix D Quality Control Questionnaire Quality Control Questionnaire Appendix E Annual Declaration of Compliance by Professional Staff Bibliography Hedges - Background Information and Basis for Conclusions Section 3865
The Impact of Technology on Financial and Business Reporting
Impairment of Long-Lived Assets - Background Information and Basis for Conclusions - Section 3063
Improving Disclosures About Financial Instruments (Amendments to Financial Instruments Disclosures, Section 3862) (June 2009)
Income Taxes - Background Information and Basis for Conclusions - Section 3465
Indicators of Government Financial Condition
Intangible Assets Background Information and Basis for Conclusions Section 3064 (September 2008)
Interactive Data Building XBRL Into Accounting Information Systems
Interim Financial Statements - Background Information and Basis for Conclusions - CICA Handbook Accounting Section 1751
Inventories - Background Information and Basis for Conclusions Section 3031 (June 2007)
Investment Companies - Background Information and Basis for Conclusions - AcG-18
Investment Companies - Amendments to AcG-15 and AcG-18 - Background Information and Basis for Conclusions (June 2007)
Liabilities and Equity - Background Information and Basis for Conclusions - Section 3860
Links between the Budget and the Estimates Accrual budgeting Issues
Maintaining Quality Capital Markets Through Quality Information
Non-Monetary Transactions - Background Information and Basis for Conclusions Section 3831
Not-for-Profit Financial Reporting Guide
Not-for-Profit Organizations Background Information and Basis for Conclusions 4400 Series (November 2008)
Professional Judgment and the Auditor
Rate-Regulated Operations Amendments to Sections 1100 and 3465 and AcG-19 Background Information and Basis for Conclusions (December 2007)
Reporting on Environmental Performance
The Role of Information Technology in Achieving Sustained Regulatory Compliance
Secure IT Infrastructure for E-commerce
Security for Wireless Systems (revised)
Segment Disclosures - Background Information and Basis for Conclusions - CICA Handbook Section 1701
Stakeholder Relationships, Social Capital and Business Value Creation
Understanding Disclosure Controls and Procedures: Helping CEOs and CFOs Respond to the Need for Better Disclosure
Use of Specialists in Assurance Engagements
Using Graphics in Corporate Reporting
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