High demand for accountants exists in a number of Canadian provinces, including Nova Scotia, Saskatchewan, Manitoba, and Quebec. Canada’s Job Bank initiatives demand for qualified accountants and monetary auditors will increase by way of 2028, keeping up with provide. Accountants trying to migrate to Canada can discover information about the process in this article. In this text, we will focus on the most common immigration program, the necessities, and methods to make your utility profitable. The nature of a Canadian tax audit dictates if one needs a Canadian tax lawyer, a Canadian tax CPA, or each. The Society proudly holds the singular distinction of being the premier professional accounting organization in Canada providing a novel perspective with a special emphasis on Small and Medium sized companies. Chartered Professional Accountants of Canada works collaboratively with the provincial, territorial and Bermudian CPA our bodies, as it represents the Canadian accounting occupation, both nationally and internationally. This collaboration permits the Canadian occupation to champion greatest practices that benefit enterprise and society, as nicely as prepare its members for an ever-evolving working environment that includes unprecedented change. On October 1, 2014, the union of Canada's accounting career grew to become complete with the mixing of the CGA-Canada and CPA Canada, placing all of Canada's recognized nationwide accounting bodies underneath the singular CPA banner. The Canadian CPA designation has since grown to greater than 210,000 members in Canada and all over the world. CPA Canada is the national group that represents the career, and the CPA designation has been in use by members of all constituent accounting our bodies in the provinces, territories and Bermuda since 2014. The legislative process for implementing the new designation began in Quebec in May 2012, and was completed within the Northwest Territories and Nunavut in January 2019. Hear about recent developments in sustainability reporting and assurance requirements and regulatory requirements, and the implications and alternatives for CPAs. The CPA Canada Member Savings program supplies exclusive financial savings on a variety of national, brand name services to members and students. Rosewood Hotel Georgia is happy to offer corporates charges to the CPABC members. Ideally positioned in the heart of downtown Vancouver, Rosewood Hotel Georgia is a brief walk from Stanley Park, artwork galleries, museums, boutiques and restaurants. http://marketingbuddy.com/members/cafetower9/activity/654584/ suggest that CPA Ontario and CPA Quebec re-engage with CPA Canada, including all provincial, territorial and Bermudian our bodies, and work with a world-class conciliator to information future deliberations. Establishing a clear timeline to attain this goal with out further delay would align with our mutual obligations and finest serve the complete occupation. https://www.meetingwithpia.org/members/chefbranch5/activity/1216039/ want to show both technical and delicate expertise, similar to a skills evaluation. You are required to cross a quantity of interview rounds after you're chosen for an interview round.

ul> <li>The CICA developed and supported accounting, auditing and assurance standards for organizations in Canada, developed and delivered education schemes, and issued the professional designation of Chartered Accountant.</li> <li>A CPA mentor can give you this practical expertise during your CPA PEP program.</li> <li>Clients rely on James to help them understand their operations from a enterprise perspective and make strategic enterprise choices to attain their goals.</li> <li>If you are successful you will be given a letter which you'll be able to submit along with your application for everlasting residency to the IRCC.</li> <li>To become an accountant in Canada, you should first full an accredited accounting program, such as a Bachelor's diploma in business or accounting.</li></ul> If all 4 expertise are required-reading, writing, listening to, and comprehension. You will in all probability need CLB level eight results whatever the province’s specific requirements. Quebec requires you to demonstrate your French proficiency earlier than you possibly can enroll in a CPA program. It is necessary so that you can submit copies of your educational credentials and skilled credentials to the CPA body in the province or territory the place you plan emigrate to Canada as an accountant and follow CPA. For how to submit your paperwork, each provincial CPA group has its personal pointers. 1934 ? The Canada Companies Act is amended to supply for the involvement of the DACA in setting requirements for accounting policies. The designation was created once provincial societies began to be formed. Originally often identified as "Registered Industrial and Cost Accountant" or "RIA", it was simplified in some, but not all, provinces round 1967.

h2>Watch A Recording Of Our Annual Basic Meeting</h2> Representing greater than 220,000 members, CPA Canada is doubtless certainly one of the largest national accounting bodies worldwide. The Institute of Chartered Accountants of Scotland is the worldwide professional body for Chartered Accountants. We educate, study and lead, enabling excellence while all the time working for the wider public good.

div style="text-align:center"> <iframe width="561" height="311" src="https://www.youtube.com/embed/XKhU3Zd4GFg" frameborder="0" alt="Canadian professional accountants" allowfullscreen></iframe></div> The Sutton Place Hotels are happy to offer CPABC members and college students unique corporate charges. Discover elegant guestrooms and complicated décor paired superbly with nice facilities and personalised service. Each Sutton Place Hotel is near companies, monetary or entertainment hubs. Over 4 decades, IFAC has represented the global occupation and supported the development, adoption, and implementation of worldwide requirements that underpin the contributions of today’s global accountancy profession. IFAC has maintained a long-term strategy to building and strengthening a global accountancy profession that supports clear, accountable, and sustainable organizations, monetary markets, and economies. If you’re excited about furthering your accounting career in a new country, migrating to Canada is normally a great choice. The construction and actual property sector usually are not resistant to the specter of cyber security attacks. Knowing the place the threats are and how best to protect your self against them are key to any business that makes use of technology in their operations. Reset your organizational mindset to prioritize security in any respect ranges to assist scale back dangers. A variety of options are available to accountants who are interested in immigrating to Canada, chief of which is the Express Entry Program. Insights, sources and tools from main voices in accountancy and enterprise. The Society is honored by the inclusion in the official compendia of Professional Associations maintained by the Community Colleges. The Society has additionally been recognized by all ranges of governments and is included within the directories of Professional Associations. Throughout this process, CPA Canada has demonstrated openness to lots of the proposals put ahead. Your provincial CPA authority should approve your registration earlier than you probably can start the CPA PEP. Getting a CPA as an accountant with worldwide training will rely on your current credentials and certifications. If you aren't a member of a global accounting body but have a related undergraduate or graduate degree, you have to begin the CPA certification course of from scratch in Canada.

h3>Provincial Nomination Program</h3> Prescribed practical expertise with approved training places of work, that are set in place in accredited CA firms, workplaces of provincial or nationwide Auditors General, and chosen firms and authorities organizations. Originally created by DACA, with membership initially restricted to chartered accountants, in a transfer designed to prevent the GAA from shifting into the rising field of price accounting. The CPA certification program consists of training, a period of assembly relevant expertise requirements, and the Common Final Examination. Tune into this two-part webinar to learn about the quickly evolving sustainability landscape.

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?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?+ICZp8itR7OmGbfSzDJy0+aR+z3op+2W2RMmsBLoVhPMneihf71qO3NKa01bQ65g5WQOvwyRUbtF+btU1fKlSUSHCClJ8p+NSdd9LSwWzse9Zh0pLtx7rWxQta3pg8IR3yxcSL8HXNRPSGYxPNye9rKlnPQJQQlI+ZV16USuC+nX7eyuBcfO08CkIVuAD23608vPKuTCUYCsnJPoKZndd2/RlxYjzI4WtbmEKQ509NqkXulwAidBsQJJyrB8Lh7rqNu3st8qWkHmx0A2/niizexktnag9wKvr2p7xd70qGqKwpuMI7TqOVzB5gpZ+BKfyoyXkAeHWp0phZAL9yVgtckElS6w4ACaMHoMVvbHlGwr4wPStqEjlFNkjXvIOpxWBABzgV97ele4TXl5fBSk9qhOs4LkmK6iOgKecQVDHbfrU6IA3IFR6+uMwkOu8yStaSlKe?/f/rVWsDXRHdwrFMSHiy573Vq6wfaSt0q5JWlhLwYSo9AlYP8TirBTLnMiuptUQed08qSeifiaauIWjY4kuXuWltLqliQ2pwYLaknIIP0FIYuobdrZKDarmhL0f8AvywsFxC8dKxLWub8S3lLOHAtai5pfV1js8dq0yFutuJ8uXBnnV3Ofj1pJfrjKdm?/pSKlaobnlKVY5kn1A9KAN3kcW7NcleDd2Z8ZRy0p2HunfbcURrExrqdaWn75fIil5SsMMM8iOTbIUSc1efiLkKwKYxO6uM+anc2UhOnn5sk8rUdtTi1HskDJP5UDeBuqpNuXKt1yQ85a9QITKfZP4m3nSSVpHrnr64HpUo4w8QWLVpKPY4VyYjO3mSbcp8nKWipteP8A3BOfQZqAcL9MXzTVxS7cWXHEpIIeUvmSvfPX5k0umLmEP7oMrmzXb2Ctfw7U7ZXH4qZjcqIV+RSDugHsodqmcxltai42TvvgdKhHDuCx55aylxcg86j6mpyshpIQU5IG+9ajRt4ZnhY/VthcpVpz?/wBOb/yivf8A88f5TWae/wBxRgYHLXo/37/SaaO5VFnwhMV1Uf0m4E+goP8AtEwBcdEy1kAqbbI9cUXbskm6OkdMConqeDbpoXapvhuCa2SplRySBsTj6igVoJpzbyR9ONqoX81yY1LbmW7o+poFJCiFI7A1H27g7EWWUAFPoasT7T/CJvRF9NxsqT7pKyrw/wBg/Cq1S3S3IxynIPeqcTg5iZSsLXp1lTVSGVBxhCxjoVVF3fdC+T7qtsjug5H2p1TI8RPKBkdD5aQyVwEeX3RwrG5PSuPXmJuvodfiMx7Y66644vdAHLuBSJia8zIhuyGiPCQdyD5DnelUt1UgBMRoMrQeZPL1z8TTtbr2HGAzdLeyp4jlLikZC/jmoD4bKZ5Se+8RDaoDyFupK1pCUYPXNSvhRdpjrKp89DoduzgQGlHYNgYBxUUutj0nNfZl?+7oceQQeTPkz8qm+jPEkXRlEdvKkqGAkbJA7VA7Y2HaMog3Pf7xwgG0EteJHSrmbWO46UYPZk4d3HiDrxFvZSTHZjq94V2CelByIlxzkSlJW4pXIEjrXRj2VuHbPBnhTJ1nfmA3crq170QoeZLePIj69as10/SjsOTgKtptP1pbngcpj0Bbo+gYs+1eGPEbfcSfiAaZdX2K3yP0bqSD7o63b5YdZLn4lBRKuRSe/IobHO2cVvTdZ7zsudOcC3JTq3VZ7FR7U0uojPW1aFJzzL5vkQc1mpz1JtxK19MBFFsAW51bE11tMgBakjJUPU9akDaGVMJbYHQbVD439moqJp8ttyCHkDm6GobbABW2HcSVrueoEWaUhhwNoOcYWhSt?/pSdzX6GLk3FnWvDD2A3IYCiAf3kncVo4laRvWp5dvumnZ6IspjbmKAoEeih3Hzp74f8ACi9am1Jb7XcLk0JLzgbLqGylsH15cn+NXo4Ydg8T90rmlma8g4Az5WRq9m7TB1NxBi3NTJXCtLapi1EHl5+jY+eTzf6auORgZOwpj0RpuHpHTEGww4kdgRmglfgjyrXjdWcAkk75NJNSXYqPgNqIaGQcKIzWloKT8JFsvcnJWN1OuOoT9S1gMBOc29Ro/MloeIod87VE75qi7oBXGKCkDdvpn5GmmTdw0+mOt0qKh5T3z6Gme93N3w0x1BDa1nbmPYdfyq+Al9k6C8/pBlUhLqiSD5VHdJ9KgOrZaRpu9NOrLjjkV5KED/Kd/WvjVMaSq1SkNS3E+8I/4RIAUOv3obwdRzptqfsyHwhQHhuEDzKTXr2Ug2+VPLRdBAsNutpThDMZtOE9vKKE/DBqFp7iDxTgFKA9c5zF1bKj1Q61ynH+tC6JC2lFhGOqUAfYUDuK0l/SOurVqRKiiLc2VW6WRsMg8zaj8jzD/VSzWIjLSkDtlNtGkEVW3d3wnG/3mXElOuR0IC0LKgkqxkelaLfxIjqcDDuUuDAW0v8AEPlURu8xLrocDoKCc8wJyaaLtKYnBDDToaeTnlXzYUPh8qyDGXFiFtXOIN2lHF3ULdxtZhxby5CLygjxUYC8nsMjakbGkEWUi8SnZl1db8wCEArJ9eY7/aq3XrV99t18tum4t2XJnSjzIC8ANJyEhRI7E9Nuxo2WN/jpZvBtt4iRlMrRlEhUlKkgftbHm?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?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?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?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?/bIPLxyu0Dxy8YLEaOpw?/rLDSeY/cmgzDawrJFNJMvKXQXbGAV8eGPf2k4/A2T+dLpk5uFDK1dc4HzpCyoOT5LgOyOVsfMDekOppIbYjIP67lR4CJyVILNcX0BLrKyHCcpAos8O77Nt9xZfuEouJKhzIPTFBOyTmY7KXl4ASN1q+XQVL7FqN8pEnmDbAOEZHmXRGEDlDeLrrdwh4gxeImlmrlGjKZVFCYriSrIJSkbg+lTd9oPtLaWkEKBFUy9ibi0W5cjQN05UIuCi?/DUTuHAN0n5gbfEfGrmcznpVSVga4jsixvNr9wh/dYvuzrjKxjBOKbX5XudpcmhtK1oJQ2APNnGRn4VJtcQZJj+/xWVOKQPOlAyfnihM/crrJK222lpGdwoEVkayEwyObbB4W4oarrxNkByOUy2r9IwGXFznFOvuKU4tfqSc0KuOOnP62Wh52IookpB7fio5P22Wq2+Jjzgbih7cLXOlOrb2IJIwKXB/4cgBX5Sau5cudeodO3my3F1mVGUtQV2GRS3RNjvV/v8AGt7UR3wUuBbh5TlRztVzb5whs9wmJky46eYnfNSSyaZ4U6D928FTLk9R5lJbTzrJ+lXf6tubta25S7+l7Tuc6wSrg7wEucrU1hvs9sIjwglzwiPTpV4ogSlCUAcpAAxig3w615paQllmI46y6AEf2rZA+9F9touIS4zKwTuD2rV6W21K2+CeVldVd?/ckDgcKudhsiYEli3w0kMNpCEg9h2okXezw7tZZGnpjQW26yOUH1xg1GbfbH37dJuaAUpShRaWNsqAOCPqKkMK6e/2uNekDKlx0yQP9PmH3pTpFO6KMyO7/AGTnW6oTyCJvDfuq68bdGrvXBGfCkJLkvRstMqIsjKvd1KCHEfLCkn/RVH9XyrZb47a7i+EB1xLSAe6icV1AuES2680/dYNtCUNait0iOCeiHFJKd/krBrlFxx0/coU5+FcGXGX7Y4tC2j+o4lWFD5ggj6V2ujAqGydiuaZK40z4+4P3RMf4fTLPbIF+tDC3IclkKcQnfCx?+LFO2k7Y/qKY1boEZ5cl5QbS2hBKlE9gKJPs4z4mtdAxbPc0cyw2jlJ6oXgb0c02S16I1tomSxGjslLrKHXktpSopLvKpSiBvso9ar1cDQOr6A/M2VygrZNxpzk2JHyF0o4L8C39CzIN+vd7mPTGV+OYaWgG214wBzZ3PrgUd7jfQ3BeUtxTOEnzkdDT6nRN+Lzi2dS8qVKJCSwk8o9KGHEm5LtU1Vuu89c9qEQfDZbCVvukbIAH5mnkEbI27WLNVFRUVcgdOb244wPBKnrkqbGUuOrmSBygq8uT8ztQV4kalUxIDLMFT62VHnDI5uQj94ZANLL5aeJ+rF++Sri1YICR/YRUq5eVP7xPU1A7/AKVQ64pc7WkJm5NIIRJtzh94XjstCdl?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?/ANmYwhDKT/eKHUq+GandqUVOB15QJGAlPYD4UJ9HT3XmXWVZHgEZOOue33zU/tjziMKUTv2r0Z7rsgsbIyaF1LN0/dYt3t0hTciK4lxBScdDXVTQGsIWutG2nVUJaVIuEZDiwD+BzGFp+igRXHqyTXUOIVyKwdjtV5fYl4mYbuHD25vKBcImQATsTjDiR9MH6GpzN3Mv4ILDtKt?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?+CUjypq2QgNKh+p50R21S7a5eYMlgNKShMKE5yg42IWrY/c0BNN6Vk2K5uyksNogDn8MpT5vFPXm+PQ/WrDXS3tyWXG4cEtICcI5huo+n2zQ/ehJTbrhFP42uR0A/A4P8AGoEKRdYp105eVzbaxHlzvLFVyIbJO+/w7U5TL6q1LLrQSo8wPwxQzj3MwZOQrAUQaeJM92S0XHF5yBiohTRgRJZvVrC0kf2iM79tqHIa8Oe5kkKbWdqc9FXQuwzDUvcDA3psubiU3SQ50K8H61NRumyRDkXO5yrm2oLOPdGz18FI3X9SSK3xLXbrWky0JPOQCSrsR3plsV2RCL7IZkOl?+W8t3lA5WkggZJJ6/CnaS+LiRHYJ5Dsonsn/AO6jbuu3CQwoyrhLXPkbB1XNv2QP/qope78NTaobt1uSp2JBPK2hAz4i842Hck7Cl3EvVLWmbGqHHWEyZSfDSB1Ca+PZrtNykcR9LS1W95bRusd+Q6WiUNtJVnmUemNq5xhcJ7py4Pqu9vv12Xerepq4pmuMuR3Fcqmwg8oSc/L8zVm9L3OM/EzdQmOVHlShOTkD40t45cI4urOMb+stFzoqbfdY7ap/MlSeWUnykpGN+ZISSfUmn?+1cPojEdmG1KSZJCUB1aApGemwJorOEBxuVujWrT0+NhuO0c7hSRhQPz6003252y2p/Rjjz75WgpCinOx2xzdzUmY4dcUrTJWyI9ruEMpyhXhlpzP7J5CQB+9v8q8naU1PeLU+xK0jPjSGti0tIcCvQpWnZQP39cVIFQNlY7TF4Zu2mrVdEx1uCXCYf5wjIVzIBz+dUM/pI9c6fn6p05peHeYqn7bHdXKjpcClsuLUMcwH4SU9jvViNb6p4s6S9lxEbhtpS4S9brjm2QYrbJLsbLqkB4g9AlscwJ26VzotvsA+1Rru6P6g1hbnzJluqec94mJS4pSjkqWp1QJOfnQo27XblKQhzbIU3ua3Fa51lSkKGygNqi1juTMl6XFac5vDWFjIxgHP881c7T/8ARl8Y32UxrjqfTtuiK2cakvuPuD5ciSnP1qX6S/olrTa7qq7X/jTLdS4jkXFiWlKR1z/eKcOf?+Sjl4ugtZhUUOVZJq4f9HZASifqKc6kFt5wRnCe6SlP8zR/sv9GzwDt?/Ku53TVV0UPxJdmtNtn6IaB/91Gnhr7P/AAk4RQn4WhdKohIkq531OyXX1OK23PiKIHQdMCpsla03Q5IXPFgt1iaXaUu2h/PgKJSgntnpTVptN9biTP8AZXX3WZDiPw?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?/ipapTcx39GJYQ+hlOyA4dlKOOp6da89oCQiFpi1uqPmlTWVj6NLB/lS7UADTPFuyYaU4irjPmtXAi6iJqG6RObCpUIKSQjmUSlY2A9fMaKs?/Tq7ofFdgNSHSMhM5xSsfQbD7UA+DV5RD17DUHOUPMutk4/dJ/kKsa5eG445nS4R6IG/wCZFS0R26kA8CUfXm7awnxAP6fooJeNBaz8NTtriaYZI6ITFUpX3O1C/U8/iVpt8xpceK3nOMW7yn5HpVl491amRg6iO+2nO3OkZ+eATWOOx5CT4yG3UjuQDTblJg?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?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?/MJcfyq5vVQ6KqueqtGXXQN+ctF3ZGB5mnMeV1HYiq1LRuoIyy9xdMKyubqEgkGDbKO3DXWMTUdqMFTgL6EYU2o7/MU1cSpCrTa2JS0lLAcXDdUD+FDo8p/5gnHzoWWKYm3zGbpaZJjymVAlKT5VjuDU34gXB7X2jJenrc4GpU0ICXDv4SgoHm?+mKtulDWEuwqLYXPeGtF7qaR4jep9N269HDshllKFqHUjG5+9BL2vrvItlr0RCSnDch6VzK9VJDeB/wC4/eiRw5kXHR1oZsr843NDGQ4sp5evUfxoSe0w8vWl40tEZivhm2GS64ooPIFOFAAz0zhv86oz1cE9O5gdn/qYUlBU0tU17m4v+hUa4e3lVlu1vvrySpEZwLWMZ8vej5prU0nUMASJalB1Syvk2xyHpj5CgNGhiHBQ30wmifpByWuHbJiApSMhJSNsgHFR0WQNDo/mrHtBES5kvyQ44y8S9Y3HiMbZoq?/zYbNnQGB4DxS1zD8SlD8J37mn3TfGziZbg3GvzcO6qGAFpSpp0j/MCQftTZetAPfp64vGUhMJ55TmWAOdwFXQ1JYXDLiq9IDenOGlzbjsJSj3p5A51jG3LzHanYKzjnNAUlY4wMCS0xdWJttelJOecFSCPiR0/wC9qcdM6uZYZkv+9oPjPFW+/wAyD6E0LkaD4v2yRIh3nRc2Wcl1jlda8Vtz03VuDT9D0vxDNtQ5J0FeEO4PMlKEHP0Cqk6RreSFEWPZEJ7X6UHIcz8M0k0FbhqLiHc9aSllTjEdmO0kg/2aBk7fM/woVXRev7Vkq4XamdSO6ImR+VINLe0rL4baxYsOr?+Hl9tkO9rSw3NlNeE0Hc4AKlDA61Sron1EFm+IKY6bPHBUAk9rK58O6x40ZTjjZcJGN+lQLWb+qoTZumj40WWpB53be+6WlOD0aX+EH4K2+NN111xqeL4R/qBfDGewS4GgUlB3ykjI39aXSeIbF5hpiwNDT4EhBACloUoKHcK/6ikYpJZRfw8e60oq4oCBzfwyAodZrvovjjEm6b1ZoyQxcIaw1KtV3jIU4lR6FJ3SsHsUmvOB/Df2jbAq4WbXemohsiFKValRnW0LZQNg0pJOMYxg/OjNoe?+2uAyh6Vo5bk8qyqSYg8QDsArGcD50SYOpkTEj/AMvkoB9UUzpaBojLZe+beCU1uqP6wdBjbcXPdUdd9lD2tb/MkOydQaQtjDzy1oDjrrziEFRIGUjGcd6ebP7EHEG3XCFe9ea5tN3iwjh63R4SlKmEnZPiEoCd?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?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?+uM7UVs0Yzw/uH6Rf5feWPDUhTJJwCQRkDvvR91LwyuF9sjbsd6It9zdxtxvr8j0yPiKyspHHTsDnNWgkqHbWvxdQvVfs7z2NOt3SHdW1y0Y94aQwUpKO5SB3HwABr3TWpNK6Ts8XT0myQpkuGFBb0pnCiSe6T/OsrKHUyvpXXhNrokETKxu2cXASr/xFZW+Y0diA2hRB8NtpKRt0wAKV33itqxFvcMN995rlPjNpV+JHcVlZVQ1U26+4/VXW0kAsNgt6IZx+OGh3ZSbdcbMwl2OsrSlC1BxJPxBBo+8OOJuntRCLFnNPoQvDbKmpC0kbfrZO9ZWUVlbM6VjJDuF+4B59VCr0ulfG522x8R9UdbZGtYjhUIeI2r9YkqJ+ZNMeveFuhOJlkd09rXTUW5QXQctuI6H9oEbg/EVlZWygAjYNgt6YWAnaN5ac+qAt81Hrv2OdOympmnpuvOHEVKlQXw4TOtQ7NPEJUVt9kqAyDgGhg3/AEoujpjyGrbwA1A+XDhC1yfCSf8AUpjArKypvdtaXLkTd7w0pLqv+kE1TqO0y7LpbgTPtj76OQTo9+aW6xv1ThoDPam/RXt9cSrpHbsNi4YRJkyKnlkPXK/sNqUvuSp9aMb9s1lZVNtS5ziCPv8AumZoYwwOBP5fsnXVXtYe07b9OztSf1e4VW+HbmlPPIVqSNMkkD9VDUeSpSlfAClPDbjlx54uQY72rLlp6PFlx1vNwLfGX44Vjy5UXCE7b4x6VlZTGFrSC+2QszqU0kT2RtOHGx9EzaUh?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?/QX9UILz7KvDXT+oWr9ZtQ3Fcxh1Lot0p4PpUc7EH8Qx13J6VPVtRoEcMcqQep26msrK9PUSTkdQ3so09LDTAiJtr5TTJksJ3SE0zy5TaiRyg49Kysqk8q6wJpmLgLTl4BJx1NIY9rZdJkhIJz5En+NZWVXRuFIGkphQy?+64EFKSTv1r1i44CEg5SEgCsrK8uJYl9GOYnalkOc2XEpG+Kysry5yv/9k=" width="306px" alt="accountant"> Becoming a Registered Professional Accountant is probably considered one of the finest decisions I’ve made as a professional accountant. Atlantic High Skilled Program -if you're already certified and have a job offer in one of many provinces listed above, you may be eligible for this program. Securing a valid job offer is a sport changer as it'll contribute a big level worth when your CRS is calculated. A job supply stipulating you will be employed permanently as an accountant is price 200 points. A curriculum vitae together with the educational background, professional and work expertise of the applicant, as properly as requests for prerequisite courses exemption, could also be submitted to the Registrar of the Society.

h3>Delta Hotels By Marriott Vancouver Downtown Suites</h3> CPA Canada continues to explore methods and alternatives for the accounting occupation following bulletins by CPA Ontario and the Ordre des CPA du Québec that they intend to withdraw from the Collaboration Accord. $30 surcharge for every extra grownup over double occupancy to a maximum of 4 people. Cancellations on confirmed reservations must be made 24 hours previous to arrival date to avoid the charge of 1 night's room and tax. As rates fluctuate, please contact the lodge to find out about present discounts. Joy Thomas, FCPA, FCMA turned president and CEO of CPA Canada on April 1, 2016. She was a participant within the process that united Canada's accounting occupation underneath one designation. Thomas was appointed to the National Steering Committee on Financial Literacy in February 2017. She is a board director and a member of the governance committee of the International Federation of Accountants. Thomas was also on the board and Chair of the Audit Committee of the Financial Planning Standards Board Ltd. The organization offers steerage on accounting and business issues to its members and others via its publications, webinars, movies, blogs and other types of media.


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Last-modified: 2023-10-11 (水) 20:16:59 (210d)