CGA-Canada’s Independence Standard Responds
来源:
高顿网校
2014-07-01
1993年,为了帮助和促进会计行业在中加两国的发展,培养下一代会计师,以促进全球会计事业的发展,CGA在加拿大国家发展署的资助下进入中国,并在这期间逐渐热门,高顿网校小编为想要了解CGA-Canada’s Independence Standard Responds to the Need for Increased Transparency 的同学介绍一下:
CGA-Canada’s Independence Standard Responds to the Need for Increased Transparency
The Certified General Accountants Association of Canada (CGA-Canada) welcomes the Canadian Public Accountability Board’s (CPAB) decision to accept the CGA Independence Standard, giving effect to the required rule change as of June 20, 2006.
“CGA-Canada is responsible for setting professional standards for its members and has an obligation to protect the public and ensure CGAs maintain the highest ethical standards,” says Anthony Ariganello, FCGA, CPA (Delaware), President and Chief Executive Officer of CGA-Canada. “The CGA Independence Standard provides an assurance engagement framework for auditors and meets stringent international and Canadian regulatory requirements.”
Corporate wrongdoing which resulted in a widespread loss of public trust in financial reporting increased pressure for transparency and better governance. CGA-Canada, recognizing the need to restore that public trust, developed the CGA Independence Standard in 2004 to strengthen accountability and transparency.
The CGA Independence Standard requires an auditor to identify threats to independence and adopt appropriate safeguards to protect the public. It also addresses the concerns that accounting firms be able to conduct engagements and provide an audit opinion free from client influence or other conflicts of interest.
“Already acknowledged by the CGA Code of Ethical Principles and Rules of Conduct (CEPROC), this rule change requires CGA firms that are participants in CPAB’s oversight process to adhere to the CGA Independence Standard,” adds Ariganello. “We are pleased the CGA Independence Standard has been endorsed and that CGAs will continue to provide high quality assurance services under CGA rules.”
About CGA-Canada
CGA is the fastest-growing accounting designation in Canada. The CGA designation focuses on integrity, ethics and the highest education requirements. Recognized as the country’s accounting business leaders, CGAs provide strategic counsel, financial leadership, and overall direction to all sectors of the Canadian economy.
The Association sets standards, develops education programs, publishes professional materials, advocates on public policy issues, and represents CGAs nationally and internationally. The Certified General Accountants Association of Canada represents 64,000 CGAs and students in Canada, Bermuda, the Caribbean, Hong Kong, and China.
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