Monthly Archives: April 2008

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PCAOB and PCAB – differences in funding

Several people have asked me about the difference between the PCAOB in the United States, and the CPAB in Canada. Please see below for a brief synopsis – hope this clarifies. […]

PCAOB AS # 5 – Aligning with Canada

On May 24, 2007 the Public Company Accounting Oversight Board (PCAOB) in the United States released Audit Standard #5 (AS 5), which supersedes Audit Standard #2 (AS 2). […]

C-SOX / Bill 198 – Best Practices

The Sarbanes Oxley Act of 2002 in the United States and its Canadian counterpart Bill-198 has placed a much greater emphasis on internal controls and providing tangible proof to stakeholders that the financial statements and disclosures are correct – by way of documentation of processes / key controls, testing the effectiveness of controls CEO and [...]

Balanced Scorecard – a great management tool

The Balanced Scorecard is a relatively new performance measurement tool which provides management with a method to align the organization’s strategic plan with its operating budget and ongoing measurement program (variance analysis). […]

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