Search
Searching Content indexed under Audit by Osler, Hoskin & Harcourt LLP ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Federal Court Of Appeal Holds Canada Revenue Agency Does Not Have The Power To Compel Oral Interviews During Audit
The Canada Revenue Agency (CRA) has increasingly requested oral interviews during audits, particularly in transfer pricing audits. In Minister of National Revenue v. Cameco Corporation,
Canada
17 Apr 2019
2
Livent Decision And The Scope Of Auditor Liability
In a significant decision on December 20, 2017, the Supreme Court of Canada provided important guidance on the scope of responsibility of auditors in Canada.
Canada
2 Jan 2018
3
SEC Agrees To $11.8 Million Settlement With Auditor For Alleged Audit Failures
In October 2016, the U.S. SEC announced Ernst & Young LLP agreed to pay $11.8 million to settle SEC allegations related to failed audits at oil services company Weatherford International PLC.
Canada
23 Nov 2016
4
Penalties Assessed For Untimely Disclosure Of Liabilities Arising From An Investigation
On September 9, 2016, the United States Securities and Exchange Commission ("SEC") charged RPM International Inc. ("RPM") with failing to make proper disclosure.
Canada
26 Oct 2016
5
CEO/CFO Certifications Respecting Internal Control Over Financial Reporting To Come Into Effect For Fiscal Years Ending On Or After June 30, 2006
The Canadian securities administrators (CSA) announced on March 10, 2006 that they will not defer implementation of CEO/CFO certifications regarding internal control over financial reporting (ICOFR), contrary to previous expectations. The CSA also announced that they will not be proceeding with a proposed multilateral instrument on reports on internal control over financial reporting, although they expect to introduce amendments to annual certification requirements to require certifying officers
Canada
 
22 Mar 2006
6
U.S. Securities and Accounting Regulators Give New Guidance on Internal Controls Audits
Management and auditor concerns about the significant costs of compliance with Section 404 of the Sarbanes-Oxley Act have spurred the SEC and PCAOB to issue additional guidance on internal control audits.
Canada
27 Jun 2005
7
Canada’s Tax Court Finds Stock Option Benefits Are Qualified Expenditures For Investment Tax Credits
Depending upon the outcome of any appeal, stock option benefits conferred on employees by taxpayers engaged in scientific research and experimental development (or SR&ED) activities in Canada may qualify for investment tax credits (or ITCs).
Canada
 
14 Mar 2005
8
Canadian Transfer Pricing Developments Multinationals Should Know About
Prompted by government concerns about the depletion of Canada’s tax base, tax authorities here are now using transfer pricing principles as a primary audit tool to evaluate – and challenge – income allocation to Canada by multinationals. As a result, virtually all cross-border business activities between related parties are now subject to transfer pricing audits. Here, we look at some of the key areas tax authorities are zeroing in on.
Canada
16 Jul 2004
Links to Result pages
 
1