We present Part 1 of a historical review and analysis of the role played by the Ontario Securities Commission (OSC) in accounting and auditing from the 1960s onwards. Part 1 deals with the period from the 1960s to 1985. Parts 2 and 3 will treat the roles played by the first five ...
However, for those days when the commute can’t be avoided, hotel group Accor is offering a way of easing the pain. Its ‘Commute and Stay’ package for part-time commuters offers the opportunity to have a city base for the night in a central location, as well as a venue for evening ...
Emerald Pharma issued a news release two days ago (here) in which they stated that they intend to “add internal accounting controls.” Wait – they’re going to “add” internal controls? Why were there no internal controls before? Since Deloitte LLP completes (perhaps “completed” if ...
OntarioSecuritiesCommissionRegulationauditCommissiondesvaleursThis article, Part 2 of a historical review and analysis of the Ontario Securities Commission (OSC), describes the role played by the first four Chief Accountants in the regulation of accounting and auditing from 1986 to 1996. Part 1 dealt ...
AccountingAuditingRegulationOntario Securities CommissionCanadaJohn Carchrae, Fifth Chief Accountant of the Ontario Securities Commission, served 1996-2008. This term was greater than that of all predecessors combined and cdoi:10.2139/ssrn.1532389Vaughan S. Radcliffe...
This article, Part 2 of a historical review and analysis of the Ontario Securities Commission (OSC), describes the role played by the first four Chief Accountants in the regulation of accounting and auditing from 1986 to 1996. Part 1 dealt with the period from the 1960s to 1985. Part 3 ...