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Industry committee No, I am referring to “vérification” or “audit”, if we again wish to use the term used in France. In fact, it is known as an audit and review engagement, as per clauses 182 and so forth of Bill C-4.
March 31st, 2009Committee meeting
Christiane Brizard
Industry committee Yes, that is what I was saying. The three associations and the Office des professions reached a consensus. In Quebec, we use the term “auditeur”.
March 31st, 2009Committee meeting
Christiane Brizard
Industry committee No, we did not discuss that.
March 31st, 2009Committee meeting
Christiane Brizard
Industry committee Personally, I do not object to the term “expert-comptable”. Historically, that is the term that has always been used in legislation. In my opinion, changing terms without providing an explanation results in more confusion than anything else.
March 31st, 2009Committee meeting
Christiane Brizard
Industry committee I believe that the CGA commented more on the use of the term “public accountant” than on the term “auditor”. From experience, I can tell you that when you do not necessarily use the same terms found in provincial legislation, it requires that you go to court to obtain an interpre
March 31st, 2009Committee meeting
Christiane Brizard
Industry committee I am going to complicate this even more. The Quebec bill that was just adopted, Bill 46, does not use the term “vérificateur” nor the term “expert-comptable”, but just “auditeur”. If you would like to know why, I will explain it to you. I was a member of the working groups that
March 31st, 2009Committee meeting
Christiane Brizard
Industry committee In Quebec, we use the term “auditeur”, but the nine other provinces use “public accountant”, therefore “expert-comptable”.
March 31st, 2009Committee meeting
Christiane Brizard
Industry committee I agree completely with what my colleague just said and I would add that, in general, in order to practice public accounting, one must hold a specific permit for public accounting in addition to being a member of the Ordre des CGA and the Ordre des CMA. Therefore, you can be a m
March 31st, 2009Committee meeting
Christiane Brizard
Industry committee In Quebec, the Professional Code establishes a single framework applicable to all professional bodies. Beyond this, specific legislation has been adopted for bodies whose members enjoy an exclusive field of practice. For example, under the Professional Code and Chartered Accounta
March 31st, 2009Committee meeting
Christiane Brizard