INDEX OF TOOLS January 2017
1st
reference source
PROFESSIONAL DEVELOPMENT
cpaquebec.ca/pd
5 REASONS TO USE OUR TOOLS
1 2 4 3 5 6 7 TYPES OF TOOLS
USER LICENCES
FEE SCHEDULE
OUR TOOLS
THE 10 MOST POPULAR TOOLS
OUR CUSTOMIZED SERVICES
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5 REASONS WHY OUR TOOLS ARE ESSENTIAL 1
Whether you are working in financial accounting, assurance, management accounting or taxation, you will find tools adapted to your functions that will be a daily reference source and that will help you to perform better.
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Practical and customized tools to help you fulfill your role You are looking for examples of use? You would like to have access to detailed explanations to help you make the best decisions? You would like to know the best practices, trends and latest changes in a specific field? Our numerous tools will meet your needs.
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A + in your career
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Tools within your reach Maximize your time by consulting your tools directly in your file on the Order’s website in real time and wherever you are.
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Use your Corporate passport or your CPA Promo
to take advantage of the best prices
Most of the tools and licences are open to the passport concept and the CPA Promo.
Tools presenting the latest standards Consult our tools to stay abreast of the latest standards and to comply with regulations and laws related to the CPA profession.
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DIFFERENT TYPES OF TOOLS TO DEVELOP YOUR SKILLS Reference guides
Use the reference guides to help you apply theory and learn about the particularities of each competency or specific area of activity.
You carry out audit, review or compilation engagements? Each model file presents an example file for a fictitious entity, practical exercises and theoretical concepts for a specific sector.
models Implementation Consult the implementation models
to help you transpose theoretical concepts into your organization.Theoretical concepts required to carry out a specific professional activity are included in those models, as well as concrete examples in the form of exhaustive case studies.
Whether you are a CPA in business or in public practice, refer to the model financial statements to view several distinct examples of financial statements with appropriate references to the CPA Canada Handbook as well as a brief analysis of the relevant accounting standards.
Bulletins
You can purchase annually a bilingual summary of the latest budgets and receive them on the same day they are tabled. Available in PDF and Word format, they can be adapted to the colors of your organization.
Model financial statements
Use the programs and checklists to guide you in the planning and execution of various mandates such as assurance or taxation.
Model files
Programs and checklists
Dictionaries Looking for the correct term? Our bilingual dictionaries will help you find the right words thanks to detailed definitions. You will also find synonyms, variations, additional concepts and comparisons between different concepts and terms.
Participants’ manuals
Get the participants’ manuals offered in training activities to learn more about a topic that interests you.
Guides Consult the guides to learn more about some characteristics of a specific subject.
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Types of tools
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FEE SCHEDULE
Plan your purchases now and take advantage of our best offers! Purchase the paper or electronic version of a tool and get the second version at 50% off.
Member/client file
Electronic version
View the list of your tools and access their electronic version
Available upon purchase and until August 31
The electronic version of a tool is available in the member/client file of the buyer, the person designated by the corporation or the holder of a CPA Promo upon purchase and until the last day of the current professional development season (August 31).
FEE SCHEDULE Corporate passports CPA Promo À la carte
Terms and conditions Read the terms and conditions to better understand your rights and the permitted use of the material.
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FEE SCHEDULE (NEXT) CORPORATE PASSPORTS CPA passport Reference guide
Multi-CPA passport
Model file
Implementation model
Guide
Model file
Implementation model
Guide
CPA Reference guide
Non-CPA Model file
Implementation model
450 PDC (paper)
375 PDC (paper)
375 PDC (paper)
500 PDC (paper)
360 PDC (PDF)
300 PDC (PDF)
300 PDC (PDF)
400 PDC (PDF)
Model financial statement
LEGEND
Reference guide
Multi-user passport
Model financial statement
Model financial statement
750 PDC (paper)
625 PDC (paper)
625 PDC (paper)
600 PDC (PDF)
500 PDC (PDF)
500 PDC (PDF)
Participant’s manual
Participant’s manual
Participant’s manual
PDC: professional development credits
300 PDC (paper)
250 PDC (paper)
250 PDC (paper)
300 PDC (paper)
CPA Passeport: 3 PDC for $1
240 PDC (PDF)
200 PDC (PDF)
200 PDC (PDF)
250 PDC (PDF)
Multi-CPA passport: 2.5 PDC for $1
Budget summary
Budget summary
Multi-user passport: 2.5 PDC for $1
750 PDC (Word and PDF) Checklist
625 PDC (Word and PDF) Checklist
Budget summary
The majority of tools are open to the passport concept and CPA Promo.
Checklist
60 PDC (paper)
60 PDC (paper)
360 PDC (Word)
300 PDC (Word)
300 PDC (Word)
Program
Our partner's à la carte prices are different from those of the Order.
625 PDC (Word and PDF)
75 PDC (paper)
Program
Guide
Program
150 PDC (paper)
125 PDC (paper)
125 PDC (paper)
750 PDC (Word)
625 PDC (Word)
625 PDC (Word) 2016-2017
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FEE SCHEDULE (NEXT) CPA PROMO – À LA CARTE CPA Promo
À la carte 1 CPA
Reference guide
Non-CPA
Model file
Implementation model
Guide
Reference guide
Model file
Implementation model
450 PDC (paper)
$150 (paper)
$200 (paper)
360 PDC (PDF)
$120 (PDF)
$160 (PDF)
Guide
Model financial statement
Model financial statement 750 PDC (paper)
$250 (paper)
600 PDC (PDF)
$200 (PDF)
LEGEND PDC: professional development credits CPA Promo: 3 PDC for $1
NOTES 1
Taxes not included.
Participant’s manual
Participant’s manual 300 PDC (paper)
$100 (paper)
$120 (paper)
240 PDC (PDF)
$80 (PDF)
$100 (PDF)
Budget summary 750 PDC (Word and PDF) Checklist
Budget summary $250 (Word and PDF) Checklist
75 PDC (paper)
$25 (paper)
360 PDC (Word)
$120 (Word)
Program
Our partner's à la carte prices are different from those of the Order. The majority of tools are open to the passport concept and CPA Promo.
Program
150 PDC (paper)
$50 (paper)
750 PDC (Word)
$250 (Word) 2016-2017
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NOTES 1
The tool must be downloaded before the last day of the season, i.e. August 31. The licence is renewable.
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Price varies according to the number of users and the size of the organization.
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It is the responsibility of the licence holder to have the latest version of the tool in order to comply with the current standards.
USER LICENCES NEED TO SHARE, MODIFY OR ADAPT TOOLS? Limited use licence
Unlimited use licence without adaptation
Unlimited use licence with adaptation
Non-shareable among colleagues of the same organization
Shareable between colleagues of the same organization
Shareable between colleagues of the same organization
Available versions
Available versions
PDF / Paper
PDF / Paper
Word (programs and checklists only)
Word (programs and checklists only)
Reproduction, extraction and printing
Reproduction, extraction and printing
Reproduction, extraction and printing
Yes (with restrictions)
Yes (without restriction)
Yes (without restriction)
Content adaptation and modification: No
Content adaptation and modification: No
Content adaptation and modification: Yes
Download on 5 supports
Unlimited download
Unlimited download
Duration of the licence: unlimited1, 4
Duration of the licence: 12 months1, 2, 4
Duration of the licence: 12 months1, 2, 4
Price3
Price3
À la carte: from $1,000
À la carte: from $1,000
Passport / CPA Promo: from 2,500 PDC
Passport / CPA Promo: from 2,500 PDC
Delivery time for tools in their electronic version
Delivery time for tools in their electronic version
Delivery time for tools in their electronic version
24 hours
48 to 72 business hours
48 to 72 business hours
Licence included with the purchase of a tool
Available versions Word
For any use other than that mentioned above or if the number of users exceeds the number allowed by the Order (see the fee schedule of the tool you wish to acquire on our website), you must request a quotation.
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USER LICENCES (NEXT) CHOOSE THE USER LICENCE THAT WILL BEST MEET Y OUR NEEDS! To reproduce, print, modify, adapt or distribute a tool, you need the permission of the Order, unless the intended use is permitted. Indeed, the Order grants licences allowing certain uses of the Order’s material. Included with every tool, the limited use licence does not require prior authorization from the Order and is valid for an unlimited period.
Limited use licence
Unlimited use licence
Obligations, terms and conditions
You would like to share your tools with your colleagues? Valid for 12 months, the unlimited use licence is required for sharing between colleagues.
In case of non-compliance with these obligations, the Order reserves the right to institute any legal action that may be necessary and obtain compensation.
Without adaptation
Read the terms and conditions to better understand your rights and the permitted use of the material.
• Sharing between colleagues within the same organization
• Download of the material on 5 different media
• Unlimited download of the material in electronic version (PDF)
• Printing of one page or extraction up to 250 words, for a maximum of 5 times per material
• Reproduction of the material in paper version without restriction
• Reproduction of one page, for a maximum of 5 times per material
• Extraction and printing of the material in electronic version (PDF) without restriction
• Printing of the speakers’ notes delivered through symposiums without restriction • Use without modification and printing without restriction of the programs and checklists
Request a quotation!
Questions
Contact our team at
[email protected].
With adaptation • Sharing between colleagues within the same organization • Download, reproduction, extraction, printing, modification and adaptation of the material (Word) without restriction
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OUR TOOLS CHOOSE TOOLS ACCORDING TO YOUR FIELD OF INTEREST Purchase your tools without further delay! 3 SIMPLE WAYS TO PURCHASE THEM:
à la carte
with a Corporate passport
using the PDC of the CPA Promo
Visit our website for a complete list of tools.
Assurance
Accounting and financial reporting
Financing and business cycles
Taxation, commodity taxes and personal financial planning
The organization’s finance function
Governance, strategies and risk management
Optimization and the role of the CPA in other corporate functions
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OUR TOOLS ASSURANCE MODEL FILES
PROGRAMS AND CHECKLISTS
01. Dossier modèle d’audit – Entités du réseau des services de garde à l’enfance
16. Sample letters for audit, review and compilation engagements
02. Dossier modèle d’audit – Entreprises à capital fermé
17. Modèles de lettres pour les missions d’audit, d’examen et de compilation
03. Dossier modèle d’audit – Organismes municipaux
18. Programme – Contrôle qualité
04. Dossier modèle d’audit – OSBL du secteur privé
19. Programme d’audit - Entreprises à capital fermé
05. Dossier modèle – Mission de compilation
20. Programme d’audit – Organismes municipaux
06. Dossier modèle – Mission d’examen (avec extraits selon la nouvelle norme)
21. Programme d’audit – OSBL
07. Compilation engagement model file
22. Programme – Mission d’examen et de compilation
GUIDES 08. Canadian Professional Engagement Manual (C•PEM) 09. Canadian Professional Engagement Manual Electronic Templates 10. Guide du praticien canadien (GDP•CA)
23. Quality Control Program 24. Review and compilation engagement program 25. Audit program – Private enterprises 26. Audit program – NFPOs
11. Manuel d’assurance de la qualité (MAQ)
27. Programme d’audit sur l’état de l’occupation et des présences réelles des enfants
12. Masques de saisie électronique pour le Guide du praticien canadien
28. Programme d’audit sur l’état de la rémunération du personnel
13. Quality Assurance Manual (QAM)
29. Programme d’audit – Comptes en fidéicommis des notaires
14. Guide sur l’information financière des régimes de retraite – Présentation et audit des informations financières
30. Programme d’audit condensé sur les états financiers - CPE et BC
15. Guide sur les coopératives – Aspects comptables et autres particularités
31. Forfait 3 programmes – CPE et BC 32. Programme d’audit – Petits et moyens OSBL du secteur privé
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OUR TOOLS ASSURANCE (NEXT) 33. Programme d’audit – PME
REFERENCE GUIDES
34. Programme d’audit sur l’état des subventions octroyées aux responsables d’un service de garde en milieu familial (RSG)
38. Référentiel – Missions d’audit 39. Référentiel – Missions d’examen (norme actuelle et nouvelle norme)
35. Forfait 4 programmes – CPE, BC et RSG 36. Complément au Guide du praticien canadien (GDP•CA) pour les membres du Québec : modèles de lettres pour les missions d’audit, d’examen et de compilation adaptés 37. Supplement to the Canadian Professional Engagement Manual (C•PEM) for Québec members : sample letters for audit, review and compilation engagements
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OUR TOOLS ACCOUNTING AND FINANCIAL REPORTING DICTIONARIES
GUIDES
01. Dictionnaire des dérivés et autres instruments financiers
12. Guide sur les syndicats de copropriétaires – Présentation des états financiers et conseils pratiques
02. Dictionnaire de la comptabilité et de la gestion financière – 3e édition 03. Dictionary of Derivatives and Other Financial Instruments
13. Guide for syndicates of co-ownership – Financial statement presentation and practical tips
MODEL FINANCIAL STATEMENTS
14. Guide sur l’information financière des régimes de retraite – Présentation et audit des informations financières
04. États financiers modèles – Entreprises à capital fermé – Partie II du Manuel de CPA Canada – Comptabilité 05. États financiers modèles – IFRS – Partie I du Manuel de CPA Canada – Comptabilité 06. Model Financial Statements – IFRS – Part I of the CPA Canada Handbook – Accounting 07. Model Financial Statements – Private Enterprises – Part II of the CPA Canada Handbook – Accounting 08. États financiers modèles – OSBL du secteur privé – Partie III du Manuel de CPA Canada – Comptabilité
15. Guide sur les coopératives – Aspects comptables et autres particularités
REFERENCE GUIDES 16. Référentiel – Comptabilité – IFRS 17. Référentiel – Comptabilité – Entreprises à capital fermé 18. Référentiel – Comptabilité – Organismes sans but lucratif du secteur privé 19. Référentiel – Comptabilité – Secteur public
09. Model Financial Statements – Private sector NFPO – Part III of the CPA Canada Handbook – Accounting 10. Forfait – États financiers modèles – OSBL du secteur privé – Partie III du Manuel de CPA Canada – Comptabilité / Guide sur les syndicats de copropriétaires – Présentation des états financiers et conseils pratiques 11. Package – Model Financial Statements – Private sector NFPO – Part III of the CPA Canada Handbook – Accounting / Guide for syndicates of co-ownership – Financial statement presentation and practical tips 2016-2017
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OUR TOOLS FINANCING AND BUSINESS CYCLES MODEL FILES
PROGRAMS AND CHECKLISTS
01. Dossier modèle – Évaluation d’entreprises
04. Programme – Vérification diligente
02. Dossier modèle – Vérification diligente
REFERENCE GUIDES
IMPLEMENTATION MODELS
05. Référentiel – Fusion, acquisition et vente d’entreprise
03. Modèle d’application – Économie
06. Référentiel – Financement
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OUR TOOLS TAXATION, COMMODITY TAXES AND PERSONAL FINANCIAL PLANNING BULLETINS
REFERENCE GUIDES
01. Résumé du budget du Québec / Québec Budget Summary
15. Référentiel – Fiscalité des particuliers
02. Résumé du budget fédéral / Federal Budget Summary
16. Référentiel – Fiscalité des sociétés
GUIDES 03. Guide sur les coopératives – Aspects comptables et autres particularités
17. Référentiel – Planification financière personnelle (PFP) 18. Référentiel – Taxes à la consommation
04. Réduisez vos impôts
PROGRAMS AND CHECKLISTS 05. Checklist – Information gathering – Personal income taxes 06. Liste de contrôle – Acquisition de contrôle 07. Liste de contrôle – Avances/rémunération des actionnaires-dirigeants 08. Liste de contrôle – Collecte d’information – Impôts des fiducies 09. Liste de contrôle – Collecte d’information – Impôts personnels 10. Liste de contrôle – Cristallisation du gain en capital latent sur les actions admissibles de petites entreprises 11. Liste de contrôle – Révision d’une déclaration de revenus d’une société 12. Liste de contrôle – Roulement de biens à une entreprise 13. Liste de contrôle – Taxes à la consommation 14. Liste de contrôle – Révision d’une déclaration de revenus des particuliers
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OUR TOOLS THE ORGANIZATION’S FINANCE FUNCTION GUIDES
REFERENCE GUIDES
01. Analyse comparative (benchmark) : atteindre les objectifs de performance et relever les défis sociaux – Éditions JFD
06. Référentiel – Contrôle interne
IMPLEMENTATION MODELS 02. Modèle d’application – Analyse financière et des opérations
07. Référentiel – Élaboration de politiques et procédures 08. Reference guide – Leading and emerging practices in performance management
03. Modèle d’application – Processus budgétaire et suivi des prévisions
09. Référentiel – Optimisation et gestion de la performance de l’organisation par la fonction finance
04. Modèle d’application – Optimisation des ressources de la fonction finance
10. Référentiel – Gestion de la performance – Le CPA et l’information décisionnelle
PROGRAMS AND CHECKLISTS
11. Référentiel – Gestion de la performance – Coût de revient et pratiques pour réduire les coûts
05. Liste de contrôle – Analyse et diagnostic des meilleures pratiques de gestion
12. Référentiel – Économie
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OUR TOOLS GOVERNANCE, STRATEGIES AND RISK MANAGEMENT DICTIONARIES
REFERENCE GUIDES
01. Dictionnaire des dérivés et autres instruments financiers
03. Référentiel – Gouvernance
02. Dictionary of Derivatives and Other Financial Instruments
04. Référentiel – Élaboration de politiques et procédures
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OUR TOOLS OPTIMIZATION AND THE ROLE OF THE CPA IN OTHER CORPORATE FUNCTIONS REFERENCE GUIDES 01. Référentiel – Le CPA et les aspects légaux des affaires 02. Référentiel – Le CPA et les ressources humaines
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THE 10 MOST POPULAR TOOLS 01. Model Financial Statements – Private Enterprises – Part II of the CPA Canada Handbook – Accounting
06. Audit program – Private enterprises
02. Sample letters for audit, review and compilation engagements 03. Review and compilation engagement program
08. Model Financial Statements – Private sector NFPO – Part III of the CPA Canada Handbook – Accounting
04. Guide for syndicates of co-ownership – Financial statement presentation and practical tips
09. Reference guide – Leading and emerging practices in performance management
05. Model Financial Statements – IFRS – Part I of the CPA Canada Handbook – Accounting
10. Package – Model Financial Statements – Private sector NFPO – Part III of the CPA Canada Handbook – Accounting / Guide for syndicates of co-ownership – Financial statement presentation and practical tips
07. Audit program – NFPOs
Special offer for CPAs 20% discount on à la carte price Order your copy before March 14 and pay only $31.95 2016-2017
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OUR CUSTOMIZED SERVICES You are looking for information or technical references? The professional development program offers you several services for free in order to answer your questions. CPA advisor CPA advisor, standards and professional products and services
Ethics reference service Ethics reference service
Technical References References to standards – Information and guidance on the application of standards from the CPA Canada Handbook – Assurance References to standards – Information and guidance on the application of standards from the CPA Canada Handbook – Accounting
The floor is yours! Help us better meet your needs by sending your suggestions and ideas at
[email protected].
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A + IN MY CAREER
[email protected]
1st
reference source
PROFESSIONAL DEVELOPMENT cpaquebec.ca/pd
5, Place Ville Marie, bureau 800, Montréal (Québec) H3B 2G2 T. 514 288.3256 1 800 363.4688 Téléc. 514 843.8375
