Monthly Archives: June 2012

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Changes to COSO Internal Control framework

In previous articles on the Edelkoort Smethurst Schein CPA's LLP web-site, the evolution of internal controls has been discussed in detail. One of the key concepts in those articles was that the internal control practices that we see in practice today, evolved over many years from a collection of widely recognized but often loosely defined [...]

Small Business Administration and Taxation Services

Introduction: Edelkoort Smethurst Schein CPA's LLP is a Chartered Professional Accountant firm with many years of experience in accounting, financial reporting and taxation, with a practice that is rapidly expanding. We are registered in public practice with the Chartered Professional Accountants of Ontario to provide personal and corporate income tax services, accounting, audit and assurance services. We are also set up to provide a full range [...]

U.S. Income Tax: U.S. Citizens living in Canada

Personal income tax laws differ greatly between Canada and the United States of America. One of the primary differences is that Canadian income tax laws are based on residency, while U.S. tax laws are based on citizenship. […]

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