Course curriculum

  • 1

    Introduction & Learning Outcomes

  • 2

    Madoff Fraud

    • Overview

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    • Investigations and trials

    • The SEC review

    • Review of the auditor

    • Review of audited financial statements and monthly reports

    • The reasons why the fraud was not discovered

    • Impact of the fraud

    • Ethical lessons learned

    • Conclusion
  • 3

    Oversight of Ontario's CPAs

    • Oversight of Ontario CPAs

    • Member, firm and licensee directories

    • Professional misconduct and complaints

    • Hearings and appeals

    • Practice inspection

    • Continuing professional development

    • Code of Conduct introduction

    • Preamble to the CPA code

    • The five principles of ethics

    • Layout of the Code

    • Rules by category

    • All member rules

    • Providing professional services

    • Providing public accounting services

    • Code of Professional Conduct

    • CPA Ontario discipline cases

    • Violations by rule

    • Top 7 broken rules

    • Actual discipline cases

    • HST fraud

    • Employee fraud

    • Failure to disclose loan from client and NTR client relationship

    • Professional incompetence
  • 4

    The QuadrigaCX Fraud

    • Overview

    • The OSC review

    • Regulating crypto platforms

    • Key lessons learned

    • Conclusion
  • 5

    Oversight of BC's CPAs

    • Protecting the public

    • Good character requirement

    • Member directory

    • Firm directory

    • The complaints process

    • Fee dispute resolution service

    • Investigation and discipline process

    • Complaints

    • Consequences of breaching the CPA code

    • Code of Professional Conduct

    • Discipline summaries
  • 6

    Oversight of Alberta's CPAs

    • Protecting the public

    • The complaints review process

    • Appealing dismissals of complaints

    • Fee mediation service

    • Membership confirmation

    • Firm directory

    • Rules of Professional Conduct with Guidance

    • Discipline case reportable outcomes

    • Actual discipline cases
  • 7

    Conclusion

    • Recommendations

    • Conclusion
  • 8

    Course resources

    • Course resources
  • 9

    Quiz for verifiable CPD

    • Quiz for verifiable CPD