COPYRIGHT NOTICE — This document is intended for internal use. It cannot be distributed to or reproduced by third parties without prior written permission from the Copyright Coordinator for the Office of the Auditor General of Canada. This includes email, fax, mail and hand delivery, or use of any other method of distribution or reproduction. CPA Canada Handbook sections and excerpts are reproduced herein for your non-commercial use with the permission of The Chartered Professional Accountants of Canada (“CPA Canada”). These may not be modified, copied or distributed in any form as this would infringe CPA Canada’s copyright. Reproduced, with permission, from the CPA Canada Handbook, The Chartered Professional Accountants of Canada, Toronto, Canada.
OAG Copyright and CPA Canada Licence Agreement
Dec-2023
OAG Copyright
© His Majesty the King in Right of Canada, as represented by the Auditor General of Canada, 2023.
COPYRIGHT NOTICE—This document is intended for internal use. It cannot be distributed to or reproduced by third parties without prior written permission from the Copyright Coordinator for the Office of the Auditor General of Canada. This includes email, fax, mail and hand delivery, or use of any other method of distribution or reproduction.
CPA Canada Licence Agreement
© 2023 Chartered Professional Accountants Canada. All Rights Reserved.
© 2023 IFRS Foundation. All Rights Reserved.
© 2023 International Federation of Accountants. All Rights Reserved.
© 2023 American Institute of Certified Public Accountants (CSAE 3416). All Rights Reserved.
CPA Canada Handbook sections and excerpts are reproduced herein for your non-commercial use with the permission of The Chartered Professional Accountants of Canada (“CPA Canada”). These may not be modified, copied or distributed in any form as this would infringe CPA Canada’s copyright.
Reproduced, with permission, from the CPA Canada Handbook, The Chartered Professional Accountants of Canada, Toronto, Canada.