Compliance with the Quebec language requirements for display of trademarks to be mandatory on November 24, 2019
This information bulletin addresses the language requirements pertaining to display, in a language other than French, of trademarks on real estate in Quebec.
Occasional Contributors
4 minutes read
November 19, 2019 
Revenue cycle risks and controls: Essential questions you should ask about your company’s sales and receivables
The importance of finance and accounting controls goes far beyond complying with legal requirements. In fact, revenue cycle controls are perhaps the most important component of an organization’s overall internal control framework! Not only are revenue cycle controls an organization’s strongest defense against fraud and loss, they help ensure that decisions are made based on […]
Fred Stewart
The ISACA has traded in COBIT 5 for COBIT 2019 (Part 3 of 3)
The ISACA has traded in the 7-year old COBIT 5 for COBIT 2019. This is the last of a 3-part series examining this change. Read part 1 here and part 2 here.
Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)
The ISACA has traded in COBIT 5 for COBIT 2019 (part 2 of 3)
The ISACA has traded in the 7-year-old COBIT 5 for COBIT 2019. This is the second of a 3-part series exploring COBIT 2019.
Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)
The ISACA has traded in COBIT 5 for COBIT 2019 (Part 1 of 3)
The ISACA has traded in the 7-year-old COBIT 5 for COBIT 2019. This 3-part article explains COBIT 2019, based on published ISACA guidance.
Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)
It’s almost year end; avoid cut-off errors
Cut-off errors are common and it is important that you avoid them, particularly at year end when one fiscal year will be closed and finalized for the external audit or as a precursor to starting the new fiscal year.
Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)
Improve internal controls over fixed assets (Part 1)
Many organizations face challenges with recording and physically safeguarding fixed assets. Organizations must also meet disclosure and other requirements when they prepare audited or other financial statements, corporate tax returns (applicable to for-profit organizations) and T3010 Registered Charity Information Returns (applicable to charitable organizations). Accounting processes and procedures must facilitate these activities.
Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)
Employee forfeits $115,000.00 in bonuses by resigning; active employment clause valid
A bonus policy may state that employees who are eligible for bonuses must also be actively employed to receive their bonus payments. That is, employers may institute an “active employment clause”. Courts will uphold valid active employment clauses, as demonstrated by Bois v. MD Physician Services Inc., 2017 ONCA 857 (CanLII). MD Physician Services Inc. […]
Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)
Six principles for effective risk management
In World-Class Risk Management, I review the eleven principles in the ISO 31000:2009 global risk management standard and condense them to just six.
Norman D. Marks, CPA, CRMA