Tone at the top sets the tone for all

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Not-for-profit audit committee : best practices

Contents Background and regulatory issues Establishing an audit committee and determining its charter Responsibilities of internal control over financial reporting Understanding and addressing the risks of fraud Defining the role of the internal audit function Establishing an effective...

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Keeping account : a guide to charity financial analysis

"In this report, we think about how charities should manage themselves and spend their resources, addressing issues such as: fluctuations in statutory income in a time of government cuts and changes in commissioning processes; difficulties of increasing voluntary donations generally and income...

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A practical guide for the audit committee of not-for-profit organizations

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Nonprofit overhead costs : breaking the vicious cycle of misleading reporting, unrealistic expectations, and pressure to conform

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Preparing for and Surviving a CRA Audit

This recording of a one hour webinar on a not to be missed topic about how to prepare for and "live to tell the tale" of a CRA audit. Learn about why you should be concerned, what is involved in the CRA audit process, how to prepare for an audit, and what issues can arise during an audit that you...

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Directors and Officers Liability in the Employment Context

A legal discussion and explanation of the importance of statutory remittances and the potential liability of the board of directors if remittances are not made. "The purpose of the paper is to outline the various forms of liability that are imposed by Canadian law on directors and officers in...

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Schedule 3, Compensation : Completing the Registered Charity Information Return

Section excerpt from the Government of Canada's page Completing the Registered Charity Information Return  Schedule 3, Compensation Compensation includes all forms of salaries, wages, commissions, bonuses, fees, and honoraria, plus the value of taxable and non-taxable benefits paid by a...

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Existing transparency and accountability provisions

An overview of how Canadian charities are required to account for generally in the T3010.  It addresses specifically how compensation is reported and disclosed.  Excerpt on the matter of compensation:  "Charities must also report compensation information on Schedule 3 to the T3010...

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Guide sur les états financiers des organismes sans but lucratif : questions que les administrateurs devraient poser

Disponible aussi en anglais sous le titre : A guide to financial statements of not-for-profit organizations : questions for directors to ask Table des matières :  Le processus d’information financière Les rôles et responsabilités liées à l’information financière L’information financière...

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