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An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.
The Auditor General of Canada is an officer of the Parliament of Canada to aid accountability and oversight by conducting independent financial audits of federal government operations. These audits provide members of parliament with objective evidence to help them examine the government's activities and hold it to account.
The Legislative Assembly of Ontario is the legislative chamber of the Canadian province of Ontario. Its elected members are known as Members of Provincial Parliament (MPPs). Bills passed by the Legislative Assembly are given royal assent by the lieutenant governor of Ontario to become law. Together, the Legislative Assembly and Lieutenant Governor make up the unicameral Legislature of Ontario or Parliament of Ontario. The assembly meets at the Ontario Legislative Building at Queen's Park in the provincial capital of Toronto.
Certified General Accountant (CGA) is a professional designation granted to Canadian accountants. A person who meets the education, experience and examination requirements of the Certified General Accountants of Canada (CGA-Canada) is entitled to use the professional designation and add the letters "CGA" to their title. A CGA is jointly a member of CGA-Canada and a provincial or territorial CGA association, or a CGA association overseas.
Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854. The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. The title is an internationally recognised professional designation; the certified public accountant designation is generally equivalent to it. Women were able to become chartered accountants only following the Sex Disqualification (Removal) Act 1919 after which, in 1920, Mary Harris Smith was recognised by the Institute of Chartered Accountants in England and Wales and became the first woman chartered accountant in the world.
The Legislative Assembly of Upper Canada was the elected part of the legislature for the province of Upper Canada, functioning as the lower house in the Parliament of Upper Canada. Its legislative power was subject to veto by the appointed Lieutenant Governor, Executive Council, and Legislative Council.
Sir David William Smith, 1st Baronet was a soldier and political figure in Upper Canada.
The municipal government of Toronto is the local government responsible for administering the city of Toronto in the Canadian province of Ontario. Its structure and powers are set out in the City of Toronto Act.
The Environmental Commissioner of Ontario was a non-partisan officer of the Legislative Assembly of Ontario charged with upholding the province's Environmental Bill of Rights (EBR). The Commissioner did not report to any ministry, but rather to the Legislature itself, and was selected via recommendation by an all-party committee chaired by the Speaker of the Legislative Assembly. The candidate was then appointed by unanimous vote of the Legislative Assembly of Ontario.
William Cayley was a lawyer and political figure in Canada West.
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The Office of the Auditor General Manitoba—known as the Audit Office (1876–1916), Office of the Comptroller-General (1916–69), and Office of the Provincial Auditor (1969–2001)—is an independent office of the Legislative Assembly of Manitoba whose stated purpose is to assist Members of the Legislative Assembly with matters such as accountability and the performance of government.
The Auditor General of British Columbia is an independent Officer of the Legislature of British Columbia, responsible for conducting audits of the government reporting entity (GRE) which consists of ministries, Crown corporations, and other government organizations such as universities, colleges, school districts, health authorities, and similar organizations that are controlled by or accountable to the provincial government. Independence is a vital safeguard for fulfilling the Auditor General's responsibilities objectively and fairly based solely on the evidence found while conducting proper audit procedures. For this reason, the Auditor General reports directly to the Legislative Assembly and not the government of the day.
Chartered Professional Accountant is the professional designation which united the three Canadian accounting designations that previously existed:
Dianne Saxe is a Canadian lawyer and politician who was elected to represent Ward 11 University—Rosedale on Toronto City Council following the 2022 municipal election. Before entering politics, Saxe practised environmental law and served as the last environmental commissioner of Ontario from 2015 to 2019. She was deputy leader of the Green Party of Ontario (GPO) from 2020 to 2022.
Chartered Professional Accountants of Canada is the national organization representing the Canadian accounting profession through the unification of the three largest accounting organizations: the Canadian Institute of Chartered Accountants (CICA), the Society of Management Accountants of Canada and Certified General Accountants of Canada (CGA-Canada), as well as the 40 national and provincial accounting bodies. It is one of the largest organizations of its type in the world, with over 217,000 Chartered Professional Accountants in Canada and around the world.
Canada was the second nation in the world to formally organize its accounting profession, after the United Kingdom, but it occurred in a fragmented manner by both locality and specialty. It would only begin to experience significant consolidation from 2012 onwards.
The auditor general of Nova Scotia is an officer of the Nova Scotia House of Assembly to aid accountability and oversight by conducting independent financial audits of provincial government operations. These audits provide members of the House of the Assembly and the public with objective evidence to help them examine the government's activities and hold it to account.
Bonnie Lysyk served as a government official, including as the Auditor General of Ontario from 2013 to 2023. Previous to this post, she was Provincial Auditor of Saskatchewan, and Deputy Auditor General and Chief Operating Officer of Manitoba.
References
- ↑ "Office of the Auditor General of Ontario Operations Report" (PDF). Office of the Auditor General of Ontario. Retrieved 24 January 2021.
- 1 2 "Our History". Auditor General of Ontario. 28 June 2011. Archived from the original on 9 January 2012. Retrieved 22 November 2011.
- ↑ Dutil, Patrice (2011). The Guardian: Perspectives on the Ministry of Finance of Ontario. University of Toronto Press. p. 16. ISBN 9781442642546.
- ↑ Jones, Allison (5 June 2019). "Health, education, environment: A look at where Ontario's PC government has made cuts so far". CTV News Toronto. The Canadian Press. Retrieved 9 June 2019.
- ↑ https://www.auditor.on.ca/en/content/news/newsrelease_EnvCommissAppointment.pdf [ bare URL PDF ]
- ↑ "Auditor General Karen Hogan Appoints Commissioner of the Environment and Sustainable Development". 14 January 2021.
- ↑ "Auditor General of Ontario Appoints Commissioner of the Environment".
- ↑ "Charles Sproule, Provincial Auditor". Auditor General of Ontario. 28 June 2011. Archived from the original on 4 November 2011. Retrieved 5 December 2011.
