In 2011, all three primary bodies agreed to work towards a merger that might see a model new organization with 180,000 skilled members and 10,000 candidates and registered students. Sandman Hotel Groupoffers CPABC members and college students unique corporate rates at Sandman and Sandman Signature motels throughout Canada. Experience nice hospitality at certainly one of 50+ properties that includes well-appointed, pet-friendly rooms, suites, and lofts. Sandman is pleased to supply friends free Wi-Fi, handy onsite dining, and complimentary parking at many locations. Guests also take pleasure in entry to health amenities, as well as pools with scorching tubs at most motels. The current surroundings of rapid technological change continues to influence the way organizations function, presenting both opportunities and challenges.

div style="text-align:center"> <iframe width="562" height="313" src="https://www.youtube.com/embed/FcxeL7N5aNA" frameborder="0" alt="Canadian professional accountants" allowfullscreen></iframe></div> The Canadian Institute of Chartered Accountants was integrated by an Act of the Parliament of Canada in 1902, which later became often known as the Canadian Institute of Chartered Accountants Act. Known as "APA", in effect in the western provinces as early as 1950, earlier than merging with the Certified General Accountants at various dates as late as 1998. The designation is still reserved in Alberta, Saskatchewan, Manitoba and New Brunswick. Individuals who full the two-part Valuation for Financial Reporting certificates that's collectively offered by CPA Canada and CBV Institute will receive an exemption from CBV Institute’s Valuation for Financial Reporting elective course. Collaboration was key for CPA Canada because it addressed challenges and opportunities dealing with the occupation. Silver-level certification within the Excellence, Innovation and Wellness standard was achieved on February 1, 2019.

h2>Job Description</h2> Historically, some small tax-preparation companies have concerned their clients in tax fraud by claiming fraudulent expenses or deductions. If a non-CPA tax preparer tells a taxpayer that they will receive a refund on their taxes, the place they have traditionally never obtained one, this could be a pink flag that should warn taxpayers to seek a second opinion. Determine the extra schooling, analysis and experience requirements for members of reviewed accounting our bodies not deemed substantially equivalent. CPA Canada has agreements in place which permit Canadian CPA's to obtain membership or working rights of quite a few worldwide accounting bodies listed beneath, usually without any examinations. The group helps develop public coverage via its involvement within the process. CPA Canada contributes its expertise on many issues referring to tax and financial policy, monetary literacy, abilities growth, climate adaptation, immigration, commerce, ethics, good governance and accountability.

ul> <li>Some bookkeeping companies will put together the books of the enterprise, then send the results to a CPA agency for tax technique, compliance and sign-off.</li> <li>Following these processes will enable accountants with abroad expertise to turn into CPAs.</li> <li>Rates are available for business or private use, and are based on individual journey solely.</li> <li>Allan Welsh & Company is a chartered professional accounting firm outfitted to supply accounting services to all shoppers, from big business to individuals and every little thing in between.</li></ul> The Society’s unique RPA instructional program has been acknowledged for maintaining a high commonplace of excellence with a particular concentrate on Small and Medium Sized enterprise. CPA Canada has labored with the provincial, territorial and Bermudian CPA bodies to find a path forward on governance and the way best to symbolize CPAs nationally since the unification of the career a decade ago. More just lately, we entered into discussions with CPA Ontario and CPA Quebec to progress the difficulty. An employer will review your resume and canopy letter whenever you submit them to them. A screening interview will observe if the recruiter selects your resume for additional consideration.

h3>Governance Of Cpa Canada</h3> New accountants looking for information about the labor market may discover it helpful to attach with experts on LinkedIn?. As well as at networking events, or via their provincial affiliation. Having made first contact, spending one-on-one time with your new contact. Also maintaining in contact through e-mail or social media will assist you to expand your community. https://kennedyaccounting.ca/ can then provide you with information about hiring procedures, suggestions, and even job openings that aren’t advertised.

img class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" src="data:image/jpeg;base64,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?+Q5kNR28/iWR/IDk+WiKDQt1Ywk4GnjEBbuCo?++tbWr8ItiUphLlzVKoVaQQNyQ58uyD7BP1fqrU/J+GPpK+0UMQJ8RR7OMznCofksqH8tEWUKZAbbx4g1OocjNDAUMaT6rU2kdPuro6ZUKXMqCE0ZmqvPSSjeypx1xCWyUgA8N7uw7jTWBSZ9UmR4MRG5+U6llpPqtRAA/U6IpFuRF3cYJz3On8d5n/tUgavlr4ZLB/ZKWXHqkZ3y+xUkSVAF3bjfs7DnnH5ayZGerlOqFSt2voDNVo0x2DLQknaVIOAtP+6pOFD2I0RHr02CkYUsE6ipNRaKyGUD7jUj0ttmFe18U226xIktxZYfK1MLCV/QytYwSCO6R5asrqn8OaLftd2vdPXqlUJsDLz8GS4hZkMD8Yb2oSd4HIHngjuRoiqWO6l3yHJ8u+piFCW5gbUjJ8+dDFIntS2G5MU70OAEEDWhOnXR23rpsun3DPqtXakyw6VpZdaSgbXFJAALZPZI89EVcNUuKr?/arGRr69BhoSQMcefroIsy751wU+XKca2GPPlREqzyUtOqQCfchOjyxqI7eV1waCt1fhOLLskoP1JZTyrnyzwnPqoaIoaVDjOZwkEnz1FP0FndvODnV79S+idPpFjVer2M1PercKOqTFYckFwPlH1KbCfVSQQPcjWbYV4N1enx6hGcJQ+2Fj2z5aIpF2jQxysj7DTVyBT2z9KASO2edWD0SsOi9UKlVmK7KnNIgNtLbEZxKNxWpQOcpP9UemreHwz9NMEOOVdZ9TNxj9ANEWXD4COCQkDtppImtI7EHWiLo?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?+nHnrtYc0eU440Q3FkeT8LgZ+FLixjLlOziAfAvuf8LWUxrd20OVKNndka+RuodJltNrdG1twZDjZ3pIPnxzjT+SpqQ0H2lBSFjckjsRqUcjJP6StabGlgNSNpAVWiZSeNBlUh8qynVmVSOFAkY0H1aGDuIGp8KilTN5IJnMRfECAElYz2PP8A4abRJfyoAWjPHdOi67LcZqrY3KKHW87HE9xoDlwatS1bXU/MIHG9A5/MaksKYNV3jhWm7spKgc851FNyUPcE8+mnCGt2MnJ0RKLUleeO+vgCE+XbSqY5UMAADtr6InJ5/IaIk0EKPtrcPwz2jDtrpdAqSWR85WszpC8ckEkNp?+wQB+ZPrrEqYxHI1uv4fK5Fr/SWiBh1KnYLJgSEeaFtEpwfunar7KGiLHXVvrh1R61dSLgodv3hUrUse3Jz1KZapT6mJFSdbUUuOuPJwoJ3AhKUkDAGcnUNTKRX6cQ5TOpF6Rnh3dTX5RKj7grIOnd39P650q6gXHblZhqajTqrKqNLlEfu5cd5Zcyk/wBZJUUqHcEehBKbL7iMELGNET2iWvNFxTrtr9x1KtVSe20w7Mnu73fDbGEJzjsBrQfw?+2ixVLicuF9oOMUgYbJ7eOsYH5hOT+YOs+sTpDyw00srUohISnkknsMa3D0os9VmWJAoz7aUzFt?/MTMeb6+VDPnjhOfRI0RBi/iBgK+JP/QTGjoXHZowlSZwPDc5aipuP6f7FKlfdSRqrvifsFNB6lUq/YX0Q7pbFNnpA+lExpOWnPutvKT/AOiHrqStz4UL+pV413qBU72o8qu1ytKrC30MOpDRC9zTac87UJCUj2Grs6vWCjqL07qlsrKUzVth?+C8P+plt/U0sH+0AD7Ejz0RUV0Nt9yD1LokxawcfMjH3jua1BOq1NgSodPmzGWX6ktTMVtawFPLSkqUlI8yEhRx6A6y18O9dcrN4W85ICkSUmU1IaUMKbdQw6laSPIhQOpn43ZTsGD02nRpbsWRHusOMPtKKVtOCK9hQI9NEX3rD00iWFWXr3o0BAt+pvf8ASLDacJhSFH/bgD/q1n8WOyiD2JxcXSEtnprSS0QUYf247Y8dzUJ0l6l0nq9bEqj1qOwalFaMWqQlYKHkKGPEAPdCxnjyOR76M7PtSBY9sRbXpjrzkSF4iWS6rcsIUtSwknzxuwPPAGiLAHTefHj0SpoUvJ/bNQ4H/wCoXrW3w32uYduybvmRyh?+qnZGK/wAQjoJwR6BSsn3ASdZJ6K23JuuoP27DWEuzrgnt7sZ2J+ZXuWfsnJ/LW8brtatv9OKjaNgVVmiVJ2lrgU6a6grTEWW9iXcDklPce4GiID6EfEBF6z3PftHaitMxLbrCodMdSr?/yyKgBtTvv?++S52/hUjWbOpljzem3VSt2o2ylFLqKv2zRyBx4DpPiN+xQ6FjH9UpPnq7ehvwu3H0Xn0aRCuenPNQGVx5gQ24FSW1j6gc+e8JVz5p1KfFzZCqpZkTqHT0H5+z3vmHNoyXYS8JfQfYfS5/6s+uiKD+Elh5mrXGXT+KPHwP8AiXqtPi4pztb+ImLTX61V48Vm0IkhDEWoPMN+IZktJXtQoDdhIGfYatP4UnPHqNckA5Q7FjKSfYqXoA+JdLJ+JdouqAxZcLH/ALbM0Reegl/3hY94U+3ptyVWs29VXUQ1MVGSqQuItRwhxta8qxkgFJOMHIxjVh?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?/W5/u1sQxkcd1ysiYSOs9lYlu0aW4Wo6CQkYzx?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?/EMjI1T+p4dX6rfuPgf8AsfcKWh3hWwu9Oid1fFA3d1I6iUJu0KdRIr0xxSyxG+fadcQ202pQSlRKC0TtyMIx56KviK+KALi21afw+3/SJVdrNQ/12fEDUxMGG2klZKVApClKKAMjsFap96DT4FQk2nIocRmZEU0l6IUtqKCtIUjlJKeQoHv56SRDg02vSqIxTI0erQnxFfYbCNyHFYwkqBxzkeerW5kD60vBsahuNxtv9N+VjSUXOdQ/iMaTz10JI/8AMUL/AOVq0uivxANUqnVGl9b+otN+bZdS7EqkxLMND7ahgtbUhKdyCnOcchY9NUpXqRXKIpaax8nHW262wtn9pxVOhxawhKdgc3ZJUPLz0jW7MmRWZqatTIc1NLAcntsy2JC4eRnLraFFSBjzIxrUb1vpry0Nnb7uNxv/ALYUvSf4R1Rr+6YUD4qBXKFftAk2xWY8irPyo85C2okssuIeS4Qfp3K2LBPcrV6HXj4vOqnTa?/4dhU+yr3o1ckxbk8Z5mDLQ8ttv5d0biEngZIGffVYt0SBGpprEeiRGoDslqAXwG0hTzoyhvGcnPrjHI1N0yyKHTq5IpcukMMVaG6hpyMlpPiJWrBQARwd2Rgg851tfnsYvMesahdi?+K5+1hR0Oq6SlBuSvWtX4dz2u3idCJTtUPokNHG9lf+6rA+xAPca1TT/iO6PSKTFl1m+6PRZb7QW5BnyksvsK/iQpKj3ByMjg9xxrOypcSmM1d1ULwW7fkIi1RZKFfKOr/CleCe?+RyMjkZI0yrkOlKprly1WkxnYTTjbK5biEbUrcOEJ55JJwOPUZxqLeoYjmeo2VtWByOTuB+9poddUlPhBrvTay?/wBu3rfV80aluyanObpaJctDe5pb61KdAV3yNgB9N3rqU6wfEffN2dVG7Y6D9RYUO3aVTkvVGpRobExEqU4olLaFOJUPoQBnb5qIPbUMu0ok56fT3aFEC6KQmalwspbibkhY3uKIbTlKgfxZ0hR6XRW6t+wKGzTlz3I5mFqHKjrSpgZy4VoWUAfSe5B1V+r4Fkes3YXyOKu/spek/kBfV9SPiY7N9bFK/wD2KF/8rV92b146dzen0akdXr5oUOrusOQqmzUHW44lfwqWEHAKVpIPHHJHlqiqglynqjCU0ltE0qEZxDrbrTyk?/iCVtqUkkeYzkah7ioCc0l+t0ZgCsFTdPdkloJeI7gKUfp7g/VjjnVg6lhuY2QSt0uujYo1uQPoFHQ7wj/4aeoXTHp9cN5UWp9RqGikU6Q3EplRfntpZkx9ylt7XCcKIQpIPuDq3Kzffwo3ZVRW65e3T6oVBDIjiS9U4xc8IEqCN27OAVKOPUnWXal0vkxaal6Zb1KREfytsfOwyl7Bwdg8T6znA4zqFj9LqZOqNVpjVr05L1Bc8KpreUw0zDVgH946pQQOCPPVDet9Oe0ubO2hz7h5r/JUjE8bELUlwfFP8L/SSiPN0K76NNdSCtmk24gSn5LmOwS0NoJwBuWoD1OsxU6+ql8RHXKi9SOtEyHaFmUBSnaVSp0lKURmxhSlOqPCnnCEJOOAOB2JKDHS2bFrsWjU6044m1BpciGY6mVNyW0J3FbboVsUAPRWeRplIpAl0mqTpUYKhUfBqPi7U/LfvA3haVEHO84wATq2PqeHKLZK08cEdzQ+52+uyx6bh2V//ABP/ABdUS3rAh07oJf1Dql3VmosQmHIbjUz5FnO515SOU42p2jIxlY9NUj/p5+KcIBPWhBVjn/oKF/8AL0hS+lz79Oj3DTaLTWoshS0MyHZcaOFlP4gnxFpJx9teaRa1Wr0B2qwWojcBuSuEJcqcwwy5ISopLba1rAcO4EfTke?+oP6xgRlwdM0aTR3Gx8fXlZETz2V3fDp8StajPVemdfuodOcRtRIgVSUyzCQnH0rZVsCUk8pUPPhWqh?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?/aFI6fWau233kT3pwUai8pPD6lDaRj?+qBwAfIayXX63MtG5alQGH3lpgPrZAWDtWgH6ePPjGtHXH1Kp8AqiUWMupyNud7asMpPkCrz?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?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?+NjvjIGcZ17nUymKhr8ak+LFpyA6oiOVoZSM85AwOAdaQ/DnTnf8c7I3LgS8UASHlxHiiSBXagVbeRq9EsN+KN8Jtf1dsg9PrFtaqdN6bfdURJnuNw5FUVFVASUo/eFKASQvgDI/h1FVCyrY6hWZ09p1x3FbdEdsyNMiTbfqs0RWNzzgUmS0pQ2r+kYPn6emiQ288qSmcmgyC+E7UufLK3BPpnGo24bYZmwnH7gt1x2NHQp1xb8UlLaQMlRJHAAB1aMXpbXh8GW0Say8e4EW69tJNf3EbUeFM4uWB7oXVXg/wCaStz9TuklRpl9UOa6m6qFSLQoFvExpny5rcpmUsrRHdUMr2bkZIBBAV3HOh285lvSr1smFZsuDFtWm2v4VMpTbu6VEeW5vkNyQTkLCtuDgJI/D56kYVmR50Bk0q1jIhjDjSmo48P2KScA/lptOpEWl1BmROpBhzHgUtLeYKFrA7gEjnHGs9L6T03DzWmDJDpGk?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?+9W0lS/+Y86uu2rDplFKDGiobxgcADjTUBuokpOl2tHQ0AGdSwtuOgBRa59caKqfTC6oNRmt6vYdvvong0iDSlIelLQuQs4RnyPokeZ03eVHVSCqR03EnbMqqC1HByGc4Wse5/hH89FjUBqNGbgUphDDLScJIThKR6AafyVyDtlLWlEdOQpog5V6HP8AhjXNKZdYS8n9zHHYDg/YjV7WBvCgXEqEEJUB1bkMF5Dhy6tR5SfX3+2nLSWfE/1FPjvK+kuEcIz6+g092uSEqDO1iLyouYwV+4/xJ/LvnSCIC2EKFNaLMYnKkYwpXmSPvz7nnUlFIuRdj?/ixlJdmgYKs/QPY6UV8gplxFSAWtQw4hYz/AMvtpZdQjMt?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?+sSHokpAfQlfLiwA0CpWM5GcnTGiVWHB6hVlFuyk1KLNZ+blxGDlbDySEubR6nhW3zyv7a+ZtweqYONP02OBzBK0OG4NubWvdvGoWa57d17M5WDkTRZr5Q4sJB2qgb07HnTsoDpzF6tdWaWm?/Zl9SKBAqKlOU+nQI7RDLOfp3qUklasdyT37Y0Q0izX7Aqt03xcNYk16pCEh9TjjSEEJbaV9KUpAAO1IGQPM+p07pF72JYsVVKpV70imwW3FLEOajCmNx?/AkEoUkZPYgkfbjTGj9SRctzVv5GOa5Qo0dpD0uK0VhaVAlWBj6wklYITkkYxk9+rm/kc/pzsbpOK5koA1DQWktBGpuqtyfrutHHdkYuW2bPmDoyTXuBF0aNKIsWkdXb4o7V5V/qK7SDUU+NGp1OiteDHQeUpJWlSlceZJ1KQKJK6cUm8r6qVRertWDSpJW6hLYV4TAKUhKQAMgAHHppxS71sC0YTdKpnUKkxafGyERZxy4yk9kJJUlQA8goE++mFO6kUysy7g+bzVbXUpuK7MaaKkkLQAVbQAVJJOw7QfwjvydM8YOfgOh6Riua8UXDQWksBGpt9z8XvSxi?/mcXKEufOHNNhp1AgOrY12+ybWnSerIpzF2VvqA5JmPJElynfKtiJsIz4aQE7hxwDuz25OiSes03qVb7kZRbYr8aUqQz5eKy2kpWB6lKyD/ZTqNb6h9OqHAECX1Opi6fHQG0M5BlBI/hJHKvThG7HnnnQ7RKzcHUW/Weo0GlyYVAt2O7HpDElHhuTS5jxnSk8pCkpASDyMAkDJGtfNxI+sT/8AJMcxgRvD7aWA232t35N91djTvwI76nKHkvaW76iKO570KUlYKVqv/qIAcD9sp7/+gRr71ZTijdPh?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?+qoKbUnHlkE+500vy/wCnX7cVrWjYEl+qxaNIE6o1dOS0Nram0thZA3qVvKlEccDkk8cX8PM/J9Rhx8SP1I7dZfFoeznfX3vhdHqp9fEklnfpdQoNfqa7/wAeyMTGZI+pSU/YAa7SYjOkcNk67X1leEWB4hVu+kBKfXOp35XxmvGSvGBwR66EYlTS5JDJVsx/CoYOi2DKKWQhIygjnnWxHtsrnC09os+4qJKan0qoPxJLRyh1p0oWj3BGtM9KPjZvm0lsUu/WjX6anhT5ViUgeoV2V9j+us0trO0lBylXnri39QS4sqwPL11fSrItfqhQuu3TLqF02r9xW9cLbwhUqTIkwXCG5TaUtqJBQr7Hntr8ueivWOhMfF/Srspj1QapVwyfkZPzziSv96ktj8OAEhW3A8gNJR31IQptLyhlJbIBxlJ4I+xB7aD6z0yiOT41dtx0U6bFcS8gYPhlQVuzx2OfTUXg1QWA0A2v2RYhttgYAx6HU3SqC/NIccHhMf1j3V9h/jqD6NV62L2silXCxXINTkGGwZSGXAQy94Y3pUnvkKz30ftyzJWtpSVsJQcAKxlY9R7aoZHfKwXVsvTCY8JIjwmRx?+Ig8A+p8zry82hQO9K3XSPJXb8uw/8AH11yF5yzHTsQj8S+36e/vpMO5K2oIwon63f6vvnz/wDDV4FcKKTTMMF1tuadz6+G9v4c+n30nJjrbdEt?/C3FdoqSClXvz5/y0uWQ4FNMoS44sYW8rsD/AN/T00kHmKKAJ7hW4v6UunkkeSf8tFlPI2H0iTJKOD/s/JB8vz0m5JkTnHGoaClKeFOZxz56ZPRpdQeEkFbCB3b/AO0Hof8Av+upSMplaMJRs2nlHmk++lbpQCaMUpuCov09ADiuXcg?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?+UjOCPCR5Ac+uiLVcy2KPMe+YmU+NIWT+JbCOf5aiLteodKojtPU9EiKWW1pZCgknDiT2HPl/LRmklaUnaDnnWeOryY0bqpV35NTEJtNNp4LinNiclT+BnProitJijWxUW26i3TKe+shJUtCEq2qIz3HnzqQAShOxtIQkcADtqu+l902jbVEqdNuG76ZGlqqBcDcqWlDmwtN4OFHOONG7ldoXgQaiK5B+RnKUliT4yfCcIBP0qzg9j+miJGdQaTUXPFn06O+R2LjYV/fpRiLCiRy3HYaaZA5SkAJA0F9bKo47aDNPtiuvMSqgorblQl5QW0cLRvSrIySBxoL6dXbW+mNpXNctZrs?+tyGpUNMIOvut+C4sPEhs/UUY2k8Y7fbRFcrFLhR1KXEgttKX3LaAM/pp0izxV3EvO0sOqT+Famt2PzxpPp5ekC/bbj3HHb8N10lMhvJWW3R+IbiAT3Bz76MUTn229rchaRjsONEUIuyW3WvBmxQ4j+qtHH89Jmy6V4AiilxS0DwhSRj9NS7s90creWfvpH9seGOAD7kacImjNrIjNhqPEYbQnslCQANM37RjTHCtynMuOIOAstgnOm8vqNDcUY1HqUKXLS74K2Gn2y4jnCiUkjtg5HfjTg1+U2AFT1n+yAMnRE3FhojuKeYpaELV3KG8E/mNNpllsSMKm01twp5HiIBx+un5uWR2+YeP56SNdccH4nCPfRFHuWyw42WHY7Zb7bSkEY0rEtqnQ0eGyy00n+qlIA0q7UlqHCyPvpq5NUvkv49edEX2XadryjunUyM8f8AfQk?/4aUjQLdpqPCh06OygeSABpit7dn97nB9dJqUO2/+eiKUXKp6DhLLeu1ClxAOM512iL89nqXDmlImspcUnspJwofbSao1XpTKnYLxlstcqjufiP2V9vXT2OpLQSlnDqfMk86fMrDSFpCUqCudXMPcq8pG3rspVXcQw0vwH0cLjO/SsH7eep9xIyCNx3cE+mgGuUKHMdEtLCmnkqylxBwtB9QdSFv3JVYElMCs7pbahhqWkck+QWP8dXNcboqBUuurwkV39hDC3wz45SP6ucanWijanYohR7Dtz+Wq0u9btJuWlXekFKQ74Ekj/s1cc/ro+MpISl8ObkjC089xqYNmlhFdlX9eXTWut3JZ9UdiSWwQrbgpcT5pUk8KH31u3oZ8XVm9Wm2aLdzzNBuNpCfDStW1iSrgHYo/xEn8B/LOvzt8UZTuQU55CgfI6TC3YziX4zn7xJyCDggjsRrNWo0Cv2TamPyspm?/6shP8APLg8iPTPp358tO0NKdSlO0MsJyQgcE/f2P+WsQfCr8UdYqlx07pp1FmuS1Sj4NJqTyyXWnP4Wln+MHsCeQcd9bMYqsioOrhpQG1NcLUexHqPUfb37ajVKJCknZyI+2LDQFOD6QlIxjSRprMnJqKUSSvkoUPpT7e/wD39Neo7DbCcIB/tHudLqcHHYD7awsXXC8IeVBV4byyps8IcPl7HX2Qk7vmWXAh1PGc8K9jpnVKtTqZAfnVeYxGhsIK3nn1hCEJHcknsNZe63fGTZVt0aVQLFluV2TLQGmpsclEZhW4bklwj6uD/DnGe41B7i0WFJjdbgCaC067ccaM2/JlSWmWYo/1grVt8D1Uok42++qK6ifFbAb8Wg9MmGK1UkIw5VComBGXnsCOXVDvhJ29sq76xrXeq95XSxXbIvG8JsZ2TGak06BBX4saSVYV4CggKUokYwCcZByNXB8KKrNu?/bSK5BQmfDT4bcZeAnxED6gU4745/UdxqgSud?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?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?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?+2sUbWbUPbk11oR41p28W6w1LE5mpsPbT4aBn8P4lds50X2f1Gr1uXcx1IfqUNt2p1BxMtmKQ2pp1JCt/hA5AyrIOTn6vXTOsO3ddtLF80C20URm2I6WXpdPV9W7OPqyCCeT359hjQhKNo0mfBq/im5TMgrVISh3ZKadUDglRHG1ZBx5g6GMEWpCV+n0r9vP7r9dbBv6Bf1qRbgiKSHFjY+2k5CHABnHscgj2OqP+JTpy4ZIv+kpVtcKWqg2gcJPZLv+B/LVG/Bt1qXa9TRb1cdWIcvDKgVg7U5G0keqSo/kT6a3TW006ZS5TNRU18jIZUh4uKASW1Dnnt289UkKs?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?+d+0goymWnVhLQUMlxSSe/b39Toi60pyEXA1HDXCYanN3GCSG+Mflo7k+EpEpwN7fFdf5GAew7/roRo90QG6a/SIXgtp2b8BKwSU7fNSj5DTw1lTjaQAolx10DZ5gpRgY0RMr/b+Su+ag7sKpjxSo85/dNn7/AK6AHX23Mb2eS0fq4/q6MeoMmQ7chDbbrq3oimQjjI3tNjOPQY/u0EmHUSsNsQ3nilISSgAZUUg459ARnRE9Q6ErcShwgK5xng/TqVqC3kQgtkbXPlUK37UnbgdznUMzDrA/1h+jyUsufRvKR6D0PPcfrqdnRVSYKG44Wpa4YKWkpJWeDgcd9ETa1pipt8IK1rXuUFErVknKfX150k44GstIPIlFQIP+6r/PTewllu9IhcSppRIBS5wQcAa8ysMywlS0gB4qOVDttPOiKZEla31KLigVAFR5OOO39+iamPR2V06W80l5DSiopWjclQyRyPTQVFeJO7ZuAQEkpwocDkd8aK6BXabGhutrmss7UlK1OLG1Kt2eccjjRE/uyLBM5NSpjDEYLUkOpbQUpyVEApHYeWnbaUJbZUVgZCSBg8nUfXHok6k+HCqkV1SXUuICVHJAWCRnAHbPnr5Tql47bLHhKWpHKiAMA4x/3+2iIKuaUtm6JavEAJCc4+wzo06Gzlr6gRVLeUcsPd1Z/gOq+vkPMXE+8tlaUuhK0Ejv5E/qNK2beUiya0xcCYYkKShaUtrWUpIUNuc4OiLUt0dTqHatSRTZ6Ja3ltpc/dIBASSRkkkeh1NGtw1U0VcykiIWQ/4qiQA3jOTntxrKl39T5dz1ZNSl0RMdxLKWdgeJ7EnP4ffT9zqtPrlOi0AOSoSURflVstuAodCc8nt3TgY9tEWhZXUC1o6kIXWmdyhkbcq/uBxrtZPjVSUkOeM6hxXiH6lZyBjt3412iKOUlk5Urkntr004lC87ylQ7DPfUeZOAO+dKtOt53K5UDkamFsKeYkqUQ4pISDx31KsqJaGzCsfrodYdUsgHGpWC8CMbylQ4OdXscFBykXTuQUlR+x0hjwzkD3xpZLZcSSVBR9jpJaSlRSQePI6uUCvqnU7gs8ZHfTaaA4hKhxzkDXtaQtspK/qH92kHFgx8oOSDjRYC0f8AAq+o3XeshsqbXDjQENuJ7pUpTpOPyA41qu/6xNqFv?/tGO3vqNL/eLQn/AKxA77B+h9iOfLX58fDL1vo/SjqdUKRcJDUC6VsR1PqOAy62nKSfb94RrfEqa3MjNvw3QsrTuaWn6goEeXqCDrnyPp5B4U/kKTtrqpFrU6mJKz4NRjbNw52yU5Kkq9CU8gaqT41LCTdFkN3tAbUajbuS4pHdyGr8f/IcL+wV66gp7s2wrlWV5Zp0x8PhOOI7nkoewP8AI+2rjjXDT7rorkcqQ8HWtjrauQoEfUk?+o5I1ON2r2FC0crBbFAuq/bRndQI0qlsG1m0sLjxFFEpw4GXDgAAbVHvknnnjUM7X7aob1JrtlIlzprKFu1RFSa8RpWQOCSDgg8fUTnHbGnd?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?/8Xym0xkpDLjbSUH/eGE4x9+5z7avmNHSvISgH140lJjAKIAA9sawioWsdFW5jTkd2vy0pdTtc2lY8TKsq3fVznsf89Q56ERA+hTtxTVoQlCCgjAUlIxg4OrrrLrcd4NOKCVHtnUDKqMeO+lp1eFK7DOiIDHQ9JjNsf0mmbU7txUkq357ZySOOwxj3zrxL6HW7IEf59QlKip2NrcSQoDJPkR5k6tlslLCVk8EZGh+p1ZDCykd89tEQSeiFruORHWkIjuxUqRvZQQXUnOAvk5wTnPc8ZzprUegVPnOLWm45zCVLLiW2UJSlBwBxkE+Xro4jVd5xXDe4H31ILnyEtBaY+f8Ai0RVL/8Ad2pTTqXXLmqzqkcDcpA4x24T27aTPQKA2pPhXTWGwlW4BKm8Z/5fLOrNmVaahJIgbv8Aj1Hft6pKzupSk57fvNEVfH4e6a4VF26auvfyQpTeM5zn8Pr/AH6dOdAaS8ouKr1T7Y4WgEd?+xCcjvo7arE5acGnEf?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?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?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?+OqvxK2+9Peu6QunO0io/smY3Ijx0OMS9m/wy3+L8PO4Db76DHuu3WKqPJfarDj5QoJBbhIOD5DhOivr?/ANVo1/WTQaBc1vzmOoVDqS4dZqrzJbNVhMtlMN14HkSEoWUKzyQlJJ8hUFFuyuW21Kj0mUGm5yPDeBQFZGCBjPYjOfuAfLUX6q9vKk2r9ytFPxC9eERw2alI2pV4XNNR+IeX4e+oiX1z61Syl1VRfUF8pIp6eeM8fTzwDqF/0s3u4547lRaWotFpWWEYUD+JR4/EexV3I02b6pXRFbZaabppTGShDe?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?+Eemu12qkKTk9ROoMxalSr0qruZLExSVP/AEqfZCA0sp7EpDTQBI7ISPLX1nqZ1EiMtRol5VFpDDiXmtqk5QsLUsKScZBClrIIORvV6nXa7RYUBVa7XauXP2rW50sOuB5aHX1FCl4xu29s++NRKj5+mu12iJZH4RpFYySNdrtEXhI2++pe37muC1ZTs63KxJp0h9hcZxyOvaVtLGFIPqDrtdrDmhwojZZBI3CXk3veMqoO1aRc1RVNewHH/mFBa8EEAnPIBSn9Br65f98OKC13dVlKGeTLWeSQfX2Gu12o+mzws63eV8/p3eqyCq66rkdlfNLz3z3z66U/p7ewWlf9KqmVJ7EyVZHJP95J/M67XaemzwE1u8rwb5vMJDSbnqIQlCmwnx1Y2qOSnv2J5++l5nUS9JzMdl?+4ZYEUAIUhwpXxnBKhySNyv+ZXqc9rtY9KPnSE1u8psb2vEqUv?+lFT3KX4qj8yvJXgDcee?/HfXpN9Xolvwk3VVAkYwBJWBwQR2PkQD9wPTXa7WfTZ4Ca3eUgm7boRG+TTcE8Mc/u/HUU8oCD5/1QE/YAaTqdx1+tNpaq9YlzEIVvCXnSoBXIzz9z+uu12shjQbAWC4nkqNJI7a7Xa7Ulhfddrtdoi+E412u12iL//Z" width="308px" alt="designation"> All 23,000 ICAS members have earned our world-class CA designation of Chartered Accountant, the qualification that’s formed a global business community spanning industries and continents, stuffed with native heroes and corporate leaders. And we continually foster the bonds between our members, so CAs in any respect levels of their careers can learn from shared expertise and join their ambitions to success. On October 1, 2014 CGA-Canada joined CPA-Canada, finishing the process of bringing all of Canada's professional accounting organizations together beneath the auspices of one nationally acknowledged organization. Today all recognized provincial and national Canadian accounting organizations are unified underneath the CPA designation. There are over 217,000 members in Canada and internationally who maintain the Canadian CPA designation. CPA Canada is a progressive and forward-thinking organization whose members convey a convergence of shared values, diverse business expertise and exceptional talents to the accounting field.


トップ   編集 凍結 差分 バックアップ 添付 複製 名前変更 リロード   新規 一覧 単語検索 最終更新   ヘルプ   最終更新のRSS
Last-modified: 2023-10-11 (水) 19:39:24 (211d)