2015-11-18 Evaluation request respecting the delivery of services PDF

Transcription

2015-11-18 Evaluation request respecting the delivery of services PDF
5, Place Ville Marie, bureau 800, Montréal (Québec) H3B 2G2
T. 514 288.3256 1 800 363.4688 Téléc. 514 843.8375
www.cpaquebec.ca
Evaluation request respecting the delivery of services
to third parties
Part 1 Personal information
�����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������
 Note that we will contact you through the information entered in your file, which you are responsible for keeping up to date.
Member No.
First name
Last name
Part 2 Current professional status
�����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������
Select all that apply:
❏❏ I do not currently offer professional services to third parties.
❏❏ I currently offer one or more professional services to third parties, including or excluding public accountancy, as a contract employee,
as a self-employed member or within a partnership or joint-stock company (shareholder/partner), whether compensated or not.
❏❏ I practice in a professional services firm as an employee (I am neither an owner, a partner nor a shareholder).
Do you plan to keep the position currently entered in your file?..................................................................................................................................... o Yes o No
Part 3 Services you wish to offer or currently offer to third parties
�����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������
3.1 What has prompted you to offer your services to third parties or expand the range of services you provide?
1 / 5
3.2 What professional services related to the CPA profession do you wish to offer or currently offer to third parties as a self-employed member, a
partner, a shareholder, an employee or a contract employee, whether compensated or not?
Public accountancy, assurance and other engagements1
Taxation and financial planning
❏❏ Compilation engagements (Notices to Readers)
❏❏ Personal taxation
❏❏ Review engagements
❏❏ Corporate taxation
❏❏ Audit engagements
❏❏ Commodity taxes
❏❏ Quality control
❏❏ Personal financial planning
❏❏ Assurance and other engagements
❏❏ Trusts and estates
Accounting and financial reporting
❏❏ International taxation
❏❏ International Financial Reporting Standards (IFRS)
Governance and strategy
❏❏ Accounting standards for private enterprises (ASPE)
❏❏ Risk management
❏❏ Accounting standards for not-for-profit organizations (ASNPO)
❏❏ Change management
❏❏ Public sector accounting standards
❏❏ Governance
❏❏ Electronic data processing (including bookkeeping and payroll)
❏❏ Strategic planning and management
Management accounting and performance management
Other professional activities
❏❏ Comparative analysis (benchmarking)
❏❏ Feasibility analysis
❏❏ Analysis, design and implementation of management
information systems
❏❏ Cost and/or product and service profitability analysis/
financial analysis
❏❏ Internal audit
❏❏ IT auditing
❏❏ Budgeting and financial forecasts
❏❏ Compliance with laws and regulatory requirements
❏❏ Activity-based costing/management
❏❏ Business start-ups and turnarounds
❏❏ Internal control
❏❏ Business valuations
❏❏ Costing
❏❏ Financing and negotiations
❏❏ Performance management and identification of
performance indicators
❏❏ Mergers, acquisitions and sale of businesses
❏❏ Operational management and administration
❏❏ Project management
❏❏ Production management
❏❏ Cash management
❏❏ Insolvency
❏❏ Business plans
❏❏ Business process reengineering
❏❏ Investigative and forensic accounting
❏❏ Due diligence
3.3 When do you plan to start or when did you start offering these services?
Date
YYYY
MM
DD
3.4 Have you offered these services to third parties in the last five years?�������������������������������������������������������������������������������������������������������������� o Yes o No
1
You must wait until the Order has reviewed your file and informed you of the conditions you must meet, as applicable, before you may engage in these activities or offer this type
of service. Moreover, only public accountancy permit holders may issue audit or review engagement reports.
2 / 5
3.5 Under what status do you plan to offer or do you offer these services?
❏❏ As a self-employed member or contract employee
uuIf
you plan to practice as a self-employed member, which legal form(s) will you use?
❏❏ Sole proprietorship
❏❏ Limited liability partnership (LLP)2
❏❏ General partnership (GP)
❏❏ Undeclared partnership
❏❏ Joint-stock company (JSC)2
uuUnder
what corporate name will you be offering (billing) or do you offer (bill) your services? Please indicate the date each firm opened.
Note: Please refer to the Order’s website for assistance in selecting your corporate name and using the CPA logo.
❏❏ As an employee of a CPA, a CPA firm or a partnership or company of CPAs
Name of firm where you are employed
Date of employment
YYYY
Position DD
Name of immediate superior
Firm address City Telephone (work)
MM
Province Postal code Suite
Country
Ext.Email (work)
❏❏ As an employee of a professional services firm not held by CPAs
Name of firm where you are employed
Date of employment
YYYY
Position DD
Name of immediate superior
Firm address City Telephone (work)
MM
Province Postal code Suite
Country
Ext.Email (work)
-
3.6Who will be your target clientele? (select all that apply)
❏❏ Individuals
❏❏ Private corporations
❏❏ Public corporations
❏❏ Not-for-profit organizations
3.7 Do you administer or hold property or money belonging to third parties3 or intend to do so?������������������������������������������������������������������������ o Yes o No
2
If you practice the CPA profession within a partnership or a joint-stock company and have not already done so, you must also submit to the Order your duly completed
Declaration of information on the practice of the CPA profession within a partnership or joint-stock company.
3
If you hold or administer property or money belonging to third parties, you must meet certain requirements and submit a form for opening a trust account to the Order.
3 / 5
Part 4 Details on structured training activities completed
�����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������
If you have completed structured training activities in the last five years in the areas related to the services you will be offering which have not been
reported in your compulsory continuing education report, please provide us with the following details (use additional sheets as needed).
Please attach proof of attendance for each of these activities.
Course title
Course date
YYYY
MM
DD
YYYY
MM
DD
YYYY
MM
DD
YYYY
MM
DD
Duration (hours)
Organization that offered the course
Any other detail you consider relevant
Course title
Course date
Duration (hours)
Organization that offered the course
Any other detail you consider relevant
Course title
Course date
Duration (hours)
Organization that offered the course
Any other detail you consider relevant
Course title
Course date
Duration (hours)
Organization that offered the course
Any other detail you consider relevant
4 / 5
Part 5 Declaration and signature
�����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������
❏❏ I declare that the information provided on this form is true, that the form is completed in full and that the required documents have been attached.
I understand that any false representation or incomplete statement could have significant consequences.
❏❏ I understand that if the value of my professional services is below $10,000, I must inform ACPAI Insurance at least 30 days before it reaches
or exceeds the $10,000 limit and pay the corresponding premium.
I have read the following regulations
❏❏ Chartered Professional Accountants Act (sections 4 and 5)
❏❏ Code of Ethics of Chartered Professional Accountants
❏❏ Regulation respecting the refresher training periods and the refresher courses of the Ordre des comptables professionnels agréés du Québec
❏❏ Regulation respecting the public accountancy permit of the Ordre des comptables professionnels agréés du Québec
❏❏ Règlement sur l’assurance de la responsabilité professionnelle des membres de l’Ordre des comptables professionnels agréés du Québec
❏❏ Regulation respecting the practice of the chartered professional accountancy profession within a partnership or a joint-stock company
❏❏ Regulation respecting trust accounting by chartered professional accountants and the indemnity fund of the Ordre des comptables
professionnels agréés du Québec
❏❏ Règlement sur la formation continue obligatoire des comptables professionnels agréés du Québec
❏❏ Regulation respecting compulsory continuing education for Québec chartered professional accountants who hold a public accountancy permit
❏❏ Règlement sur la tenue des dossiers et des cabinets de consultation et sur la cessation d’exercice d’un membre de l’Ordre des comptables
professionnels agréés du Québec
YYYY
MM
DD
Signature (compulsory)Date
Part 6 Documents to include with your request
�����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������
❏❏ Resumé
❏❏ Copy of your letterhead respecting the conditions set out in Section 17 of the Règlement sur la tenue des dossiers et des cabinets de consultation
et sur la cessation d’exercice d’un membre de l’Ordre des comptables professionnels agréés du Québec
❏❏ Proof of professional liability insurance coverage in accordance with your new professional situation
❏❏ Proof of attendance at the course(s) indicated in Part 4, if applicable
Please return this duly completed and signed form along with the required documents by one of the following methods:
uuBy email:[email protected]
uuBy mail: Pratique professionnelle, Ordre des CPA du Québec
5, Place Ville Marie, bureau 800, Montréal (Québec) H3B 2G2
Information:
514 288.3256 [5028] 1 800 363.4688 [email protected]
5 / 5

Documents pareils