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CPA Canada
Chartered Professional Accountants of Canada (CPA Canada) (french: Comptables professionnels agréés du 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 Certified Management Accountants of Canada, Society of Management Accountants of Canada (CMA Canada) and Certified General Accountants Association of Canada, 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 li ...
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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 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 term 'logo' used in 1937 "probably a shortening of logogram". History Numerous inv ...
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Taxation In Canada
Taxation in Canada 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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National Association Of State Boards Of Accountancy
The National Association of State Boards of Accountancy (NASBA) is an association dedicated to serving the 56 state boards of accountancy. These are the boards that regulate the accountancy profession in the United States of America. There is one board for each of the 50 states, plus the District of Columbia, Puerto Rico, U.S. Virgin Islands, Guam, Northern Mariana Islands, and American Samoa. Structure of the U.S. accounting profession In the United States, the designation of Certified Public Accountant (CPA) is granted at state level. Individual CPAs are not required to belong to the American Institute of Certified Public Accountants (AICPA), although many do. NASBA acts primarily as a forum for the state boards themselves, as opposed to AICPA which represents CPAs as individuals. Role of NASBA NASBA's primary role is to: * Act as a forum for state boards to discuss issues of common concern * Encourage reciprocal recognition of the CPA qualification between states * Enable ...
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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 ...
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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 (french: L’Institut des CBV), formerly known as the Canadian Institute of Chartered Business Valuators (CICBV), is a Canadian business valuation organization. The CBV Institute is a not-for-profit valuation professional organization that establishes the practice standards, educational requirements, and ethical guidelines for its members. The Chartered Business Valuator (CBV) (french: Experts en Evaluation d’Entreprises (EEE)) designation is a credential for business valuation professionals in Canada. CBVs are governed by The Canadian Institute of Chartered Business Valuators. CBVs quantify the 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, capit ...
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Institute Of Internal Auditors
The Institute of Internal Auditors (IIA) is an organization which advocates, provides educational conferences, and develops standards, guidance, and certifications for the internal audit profession. History Established in 1941, the IIA today serves more than 200,000 members from more than 170 countries and territories. IIA's global headquarters are in Lake Mary, FL, United States. Anthony Pugliese is the President and CEO. Pugliese succeeded Richard Chambers, in 2021. Previously, Pugliese was President and CEO of CalCPA. Professional certification The Certified Internal Auditor (CIA) is the primary professional designation offered by The IIA. The CIA designation is a globally recognized certification for internal auditors and is a standard by which individuals may demonstrate their competency and professionalism in the internal audit field. In order to become a certified internal auditor, candidates must possess a four-year degree from an accredited institution as well as ...
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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 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 principle ...
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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 e ...
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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. Primarily located at the Seymour Schulich Building on the Keele Campus in Toronto, Toronto, Ontario, the school also maintains an executive education centre in Toronto's Financial District, Toronto, Financial District in downtown Toronto and satellite campuses in Hyderabad, India and Beijing, Beijing, China. The school also has satellite centres in ...
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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 from ...
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