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Correction: Dealers will install a kit onto the affected saddlebags that prevents the arm from unlatching inadvertently.
The term “independent” is widely mentioned in accounting and financial references across Canada. Many of these references are troublesome and indicate that investors have been misled. Traditional definitions of third-party independence have been abused, sometimes quite severely. For example, our federal finance minister has stated in writing that “… the Accounting Standards Board … (is) the independent body with the authority to establish accounting standards for use by all Canadian entities.”
What definition of “independent” could the minister possibly be using? Basic questions arise, such as who finances the Standards Board, who appoints its governing board members, and who monitors or oversees the board’s decisions. The Minister’s remark is deeply flawed in multiple respects. Control obviously rests with conflicted external auditors.
Yet the ultimate responsibility to the public for regulatory independence clearly lies with Canada’s elected officials. They have an inherent duty to ensure that Canada does not fall behind other industrialized nations. Attracting investor dollars is vital so as to maintain or improve Canada’s job creation and standards-of-living.
The minister’s remark is an acknowledgment that full authority over reporting quality in Canada has been delegated to regulators that, in my opinion, fail to meet most of the traditional requirements for being independent. They were not elected by a national vote nor are their financial decisions seriously monitored by elected parliamentarians. The power to set the quality level of Canadian standards therefore rests, unlike in the United States, with a non-independent body.
Marijuana reporting is but one example of regulatory failure, in which the mythical valuations of marijuana companies are being ignored. Neither the securities commissions nor the standards board have curtailed such audited distortions. Meanwhile, the savings of Canadians are being eroded by financial tricksters. Oversight in Canada consists of delay, hoping the public loses interest.
The quality of Canadian financial reporting shows a clear, major decline over the past 15-20 years. The frequency and large dollar losses alone should be sending glaring “act now!” messages to lawmakers. However, our parliamentarians continue to remain silent; they hide in part behind their own unsupportable definition of independence.
Long ago, the U.S. acknowledged the deep deficiency of allowing reporting standards to be chosen by audit companies and their lobby groups, which have inherent conflicts-of-interest. Important improvements were then made in the U.S. In contrast, in 2005-2010, Canadian lawmakers bought into a system of reporting that is grossly inferior to what is needed, especially given that we are neighbours and sometimes competitors of the U.S.
In my opinion, Canada has many regulatory bodies that claim to protect investors but are funded by industry or professional groups. Lawmaker consultations with such suspect groups, and their published assertions, merely provides misleading information.
The difference between the Canadian Public Accountability Board (CPAB) and the U.S. Public Company Accounting Oversight Board (PCAOB) is stark. The PCAOB is funded independently through government-supervised regulators. In Canada, CPAB derives its funding from auditors, who in turn bill their clients — the companies that contract their audit and consulting services.
In Canada, CPAB provides an audit firm with a draft report of its findings, which is “discussed” with the firm before it is finalized. The final report is private — it is not shared with the public, the subject issuer of the audit or its audit committee. In the U.S., much of the reporting is public, including, thankfully, audits of Canadian firms under their purview.
Take PCAOB’s 2017 inspection of Deloitte Canada, which is readily available online. It revealed that, for two of the five audits that were reviewed by PCAOB, Deloitte as auditor had “issued an opinion without satisfying its fundamental obligation to obtain reasonable assurance about whether the issuer maintained effective [internal control over financial reporting].”
PCAOB is careful to warn readers not to make unfair extrapolations, such as assuming that audit deficiencies indicate undisclosed material weaknesses, or the deficiency remained unaddressed after the inspection team brought it to the firm’s attention. But it warns that failure to take appropriate action could be the basis for disciplinary sanctions, presumably with the full weight of the U.S. Securities and Exchange Commission behind the PCAOB.
Which brings me to a very important distinction. There is a major difference between good audit review scores and good audits. It comes down to the quality of the process, the issues that are focused on by regulators, and the substance of the inspection itself. The independence of the U.S. model seems far more trustworthy to me than the lack of independence we have in Canada.
The views and opinions expressed by contributing writers to Canadian Accountant are their own. Canadian Accountant and its parent company bear no responsibility for the accuracy and opinions of contributing writers.
Dr. Al Rosen, FCA, FCMA, FCPA, CFE, CIP and Mark Rosen, MBA, CFA, CFE, provide independent, forensic accounting investment research. They are the co-authors of Easy Prey Investors: Why Broken Safety Nets Threaten Your Wealth. Learn more at Accountability Research Corporation and Rosen & Associates Limited.
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A pest inspection is essential prior to closing in numerous areas of the united states. Termite inspections are extremely essential to get a safe and secure and pest free home or office Walbridge, OH. Furthermore, a termite inspection might save the home-owner a considerable amount of loan in repairs by recognizing problems early! It serves quite a few applications. It will have the ability to identify where problem areas are, and deal tips regarding how the property owner can decrease their threat of invasions. Star Termite Inspection is committed to safeguarding your privacy.
The inspector will offer a treatment plan for your home, and a composed estimate. A state-licensed inspector will perform each service and provide a extensive report on any presence of wood damaging organisms in your house. Acceptable cost and discovered a lot of extra repairs which other inspectors Walbridge, OH missed out on.
Don’t lose acquiring an outstanding home because it has termites. Quite simply, there’s an extremely effective treatment of getting rid of termites however the treatment and repair cost could be expensive. Below ground termites are the most frequent type in the U.S.A..
Whether there are termites in your house, our house termite inspection group will ensure to locate them. Afterwards, the termites will look for somewhere else to broaden their nest Walbridge, OH, so if there’s the presence of discarded wings around your home, then it’s possible that they’ve fixed to take roost within. Our termites specialists obtain all the wetness they desire from the wood itself.
An East 99th Street resident who was waiting for a take-out order just outside a Flatlands Avenue restaurant got into a confrontation with three men last Thursday night and was stabbed in the chest and had his face slashed, police said. More...
Those veterans of the war in Vietnam who were physically wounded in battle, just as those who were emotionally injured, know what it's like to spend time in a hospital after returning from overseas duty. More...
In two separate incidents, two local teenagers were shot last week. One of the victims is still in the hospital, having suffered a gunshot wound to the face. More...
Congressman Ed Towns, State Senator John Sampson, and Assemblyman Alan Maisel attended last week's United Canarsie South Civic Associa-tion meeting to discuss hastening improvements for Canarsie Pier, which has been a neglected site for the last seve More...
We've seen plenty of "Jon Stewart for president" bumper stickers, and it would be fun to see a straight-talking, scathingly satiric guy like him on the campaign trail against the usual suspects. More...
Brooklyn Center for the Performing Arts at Brooklyn College begins its 2006-2007 L'Chaim Series on Sunday, October 29, 2006 at 2 p.m. with the return of Marilyn Michaels. More...
It's impossible to say anything bad about Mindy Smith. She's just so ... sweet. And how she manages not to step over that line into saccharine is baffling. More...
In conjunction with thousands of events nationwide, Isaac Bildersee I.S. 68 showcased its agenda with a "Lights On After School" concert and basketball tournament last Thursday evening in support of its Out of School (OST) afterschool programs. More...
The unprecedented "VH1 Hip Hop Honors Week" kicked off last Thursday at the Brooklyn Museum of Art on Eastern Parkway with education as the main theme and boasted a celebrity-studded line-up, as well as workshops, receptions and film screenings spot More...
Excavation on the grounds of a new house to be built at 1610 Canarsie Road was abruptly stopped by officials of the City Department of Buildings last week when it was discovered digging at the site was a danger to the occupants of the house next door More...
QUESTION: After the small plane crash in Manhattan on October 11, Brooklyn Congressman Anthony Weiner said he's reintroducing legislation that he first authored in 2004 that limits flights over Manhattan. Do you agree or disagree with his proposal? More...
If the adage "As goes General Motors, so goes America's economy" was still relevant then the U.S. economy would be on the verge of a depression. When you add Ford and Chrysler to the mix, there's really a problem! More...
From Day One, improving accountability has been the foundation of our Administration's historic 'Children First' school reforms. More...
A report appeared this week in major periodicals indicating that at least half of all teenage boys think a person has to lie and cheat sometimes in order to succeed. More...
Dr. Hershman is Leader of the Breast Cancer Program of the Herbert Irving Comprehensive Cancer Center at Columbia University. She completed her medical degree at the Albert Einstein College of Medicine, and completed her internal medicine and oncology fellowship training at Columbia University Medical Center, where she served as Chief Resident. During that time she completed a Master's degree in Biostatistics at the Mailman School of Public Health. She has developed nationally recognized expertise in breast cancer treatment, prevention, and survivorship.
She has also developed a comprehensive multidisciplinary program to study ways of improving cancer care delivery (CCD), reducing disparities and designing studies to improve the quality of life and quality of care in BC survivors. She has received funding from the American Society of Clinical Oncology, American Cancer Society, Department of Defense, Breast Cancer Research Foundation, PCORI, and the National Cancer Institute. She currently has several R01 grants, and has mentored numerous faculty members who have been granted mentored career development awards. Dr. Hershman has published over 250 scientific articles and has received several awards including the highly prestigious Advanced Clinical Research Award in Breast Cancer from the American Society of Clinical Oncology and the Advanced Medical Achievement Award from the Avon Foundation.
She has several national leadership roles in oncology. Within SWOG she is the Co-Pi of the NCORP Research Base and is Co-Chair of the Cancer Care Delivery Committee. Within ASCO she was selected to participate in the first Leadership Development Program and has been the Chair of the Grants Selection Committee, the leader of the education tack for Health Services, she has been on numerous committees including the quality of care committee, the obesity task force and the workforce advisory committee. She is on the editorial board for the Journal of Clinical Oncology and is an Associate Editor at the Journal of the National Cancer Institute.
In the Breast International Group (BIG) and North Central Cancer Treatment Group (NCCTG) co-led phase III adjuvant breast cancer trial, ALTTO (Adjuvant Lapatinib and/or Trastuzumab Treatment Optimisation), two central laboratories, the European Institute of Oncology (IEO; Milan, Italy) and Mayo Clinic (Rochester, MN), are responsible for confirming the human epidermal growth factor receptor-2 (HER2), estrogen receptor α(ER), and progesterone receptor status of the primary breast tumors for the Rest of World (excluding China, which conducts a separate central review) and North American patients, respectively, prior to patient study entry. As of December 2009, discordance in HER2 and ER testing between local and central laboratories was observed by both central laboratories. For IEO, 14.5% of 8,037 HER2 cases locally positive [by either immunohistochemistry (IHC) or fluorescence in situ hybridization (FISH)] were not able to be confirmed as centrally positive; whereas for Mayo, 5.8% of 412 HER2 cases locally positive were not able to be confirmed as centrally positive (Table 1). Central and local IHC ER discordance was 12.1% and 11.7% for 9,021 IEO screened cases and 419 Mayo screened cases, respectively (Table 2). In particular, IEO observed more false-positive (locally positive/centrally negative) HER2 findings than Mayo and Mayo observed more false-positive ER findings than IEO. Purpose: Motivated by the above findings, we launched a ring study to assess whether the central lab results of a subset of local/central discordant ALTTO cases could be confirmed in the other central lab. Methods: IEO and Mayo exchanged and retested a subset of FFPE breast tumors collected in ALTTO. IEO sent 20 HER2 false-positive, 5 ER false-positive, and 5 ER false-negative (locally negative/centrally positive) ALTTO breast tumors to Mayo. Mayo sent 5 HER2 false-positive, 20 ER false-positive, and 5 ER false-negative ALTTO breast tumors to IEO. IEO and Mayo performed IHC for ER according to their own methodology: DAKO cocktail of ER 1D5 and 2.123 monoclonal antibodies and monoclonal ER 1D5 antibody, respectively. The two laboratories performed IHC for HER2 according to the HercepTest® manufacturers’ instructions (Dako, Carpenteria, CA) and FISH for HER2 using the PathVysion HER2 DNA probe kit and the HER2/centromere 17 probe mixture (Abbott Molecular, Des Plaines, IL). Results: IEO and Mayo confirmed the central HER2-negative result in 100% of 25 cases. Analyses of ER are ongoing and ER results will be presented. Conclusions: In this subset of patients, enrollment ineligibility did not change when HER2 testing was performed by either IEO or Mayo Clinic central laboratories.