New for CGA-BC*
• oving from the assessment of individual
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practitioners to the assessment of firms,
whereby the results of the individual partners
will affect the overall results of the firm, and
partners will be made aware of the outcomes
of inspections for their fellow partners.
• s assessment relates to the firm, re-inspection
A
will also focus on the firm, and the scope
of the re-inspection may include all
partners in the firm who perform the type
of engagements that did not meet the
inspection requirements.
• e introduction of a substantially different
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practice inspection methodology—one that
includes different file selection, different
categorization and evaluation of deficiencies,
and different consequences; the most
significant of these consequences is the
re-inspection requirement if the firm is
deemed not to have met the standards.
• ssessing practitioners based solely on
A
their adherence to the standards of the
CPA Canada Handbook (currently, CGA
practitioners are assessed on their
adherence to both the CPA-Canada
Handbook standards and the CGA-Canada
Public Practice Manual).
• dopting the CPA national practice
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inspection approach, and no longer
providing practitioners wit