Certified General Accountants Association of Canada 100 – 4200 North Fraser Way Burnaby‚ BC Canada V5J 5K7 © CGA-Canada‚ 2011 All rights reserved. These materials or parts thereof may not be reproduced or used in any manner without the prior written permission of the Certified General Accountants Association of Canada. Second Edition‚ Version 2.12 Printed in Canada PRO 170/11 CGA-Canada Code of Ethical Principles and Rules of Conduct TABLE OF CONTENTS Code of Ethical Principles
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Essay In today’s society every business needs to assess and analyze their net income and budget in order to be successful. For this specific purpose‚ there are accountants. There are 3 types of accountants‚ CMA(Certified Management Accountants)‚ CGA(Certified General Accountant) and CA(Chartered Accountants). All 3 of them have a specific job. A CMA accountant usually works directly for a company. At this position the person’s duty is to record and report different expenses in order to make
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As a Certified General Accountant (CGA)‚ ethics are a fundamental requirement. CGAs affect the welfare of their clients and also the wider stakeholder-society. It is crucial to work in accordance with the six CGA Canada Code of Ethical Principles. Fraud and negligence do occur however and they have negative implications on the professional‚ the client‚ the professional body‚ and society as a whole. For example‚ in the case of Kelley Lynch‚ she was trusted by her client‚ Leonard Cohen‚ to work responsibly
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Assignment 1 Session 3 Question 1 (7 marks) The following are independent statements concerning certain auditing issues. Required Indicate whether you agree or disagree with each statement‚ and explain your reasoning. a. An adverse report would be issued when an auditor was unable to observe a company’s inventory count at the beginning of the year because the auditor was appointed during the year. (1 mark) b. When encountering a violation of generally accepted accounting principles in an
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HEAD OFFICE 393 St-Jacques Street Suite 920 Montreal‚ Quebec H2Y 1N9 T 514 849-1155 1 800 263-5390 MAILING ADDRESS 680 Sherbrooke Street West 18th floor Montreal‚ Quebec H3A 2S3 T 514 288-3256 1 800 363-4688 IMPORTANT – MESSAGE TO CPA‚ CGA UNIVERSITY RESOURCE PEOPLE Please note that as of January 1 2013‚ the Ordre will cease to register students who are either in the undergraduate diploma path or the equivalency of diploma path. Under the Ordre’s regulations‚ only candidates for the practice
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Personnel Five-Year Development Plan: How to be a qualified accountant Xingyi Wu 1591926 Personnel Administration V3 Dr. Bahareh Assadi March 07 ‚ 2013 Personnel Five-Year Development Plan: How to be a qualified accountant In the modern society‚ the developing speed of economy is very fast‚ which means the world is becoming a business world. As a result of this trend‚ the role of financial management is getting more and more important. That is why more and more people
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although a change in DNA sequence occurs. It’s because multiple genetic codons can convert into code for the same amino acid. Amino acids are coded for by three nucleotide sets called codons.Ex)Amino acid arginine- coded by * CGT‚ CGC ‚CGA and CGG. If the CGC is changed to CGA‚ the amino acid arginine will still be produced. | Missense Mutation | Missense Mutation modifies the nucleotide sequence so that a different amino acid is produced. This
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CGA-CANADA PERSONAL & CORPORATE TAXATION [TX1] EXAMINATION March 2012 Time: 3 Hours Notes: 1. 2. 3. This examination is based on the Canadian Income Tax Act with Regulations (CCH 92nd Edition). Round all calculations to the nearest dollar‚ except price per share. The following items‚ applicable to the 2011 taxation year‚ are provided for reference: Federal Income Tax Rates — 2011 2011 Taxable Income Up to $41‚544 $41‚545 – $83‚088 $83‚089 – $128‚800 $128‚801 and over Personal Tax Credits 1. 2.
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CGA-CANADA ADVANCED PERSONAL & CORPORATE TAXATION [TX2] EXAMINATION June 2009 Marks Time: 4 Hours Notes: 1. 2. 3. 4. 20 This examination is based on the Canadian Income Tax Act (ITA) and its Regulations consolidated to July 2008. To clarify your answers‚ you may reference them to the applicable provisions of the ITA and its Regulations (except for Question 1‚ which is a multiple-choice question). Round all calculations to the nearest dollar. All calculations must be shown in
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CGA-CANADA MANAGEMENT INFORMATION SYSTEMS 2 EXAMINATION June 2005 Marks 20 Time: 4 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example‚ if the best answer for item (a) is (1)‚ write (a)(1) in your examination booklet. If more than one answer is given for an item‚ that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded for
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