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Corporations Canada is Canada's federal corporate regulator, operating under Innovation, Science and Economic Development Canada. It is responsible for administering laws regarding the incorporation of Canadian businesses as well as "corporate laws governing federal companies, except for financial intermediaries ."
The Canada Business Corporations Act (CBCA; French: Loi canadienne sur les sociétés par actions) is an act of the Parliament of Canada regulating Canadian business corporations. Corporations in Canada may be incorporated federally, under the CBCA, or provincially under a similar provincial law.
The Auditing and Assurance Standards Board (AASB) is an independent organization body who serves the Canadian public interest by setting the standards for financial statement audits of Canadian companies. [1]
Volumes of the Statutes of Canada at a law library. The Statutes of Canada (SC) compiles, by year, all the laws passed by the Parliament of Canada since Confederation in 1867. They are organized by alphabetical order and are updated and amended by the Government of Canada from time to time.
European Union: The Audit Directive of 17 May 2006 enforces the use of the International Standards on Auditing for all Statutory audits to be performed in the European Union. The Audit Directive of 17 May 2006 is important in order to ensure a high quality for all statutory audits required by Community law requiring all statutory audits be ...
No requirement of compulsory audit: All the companies, whether private or public, irrespective of their share capital, are required to get their accounts audited. But in case of Limited liability partnership (LLP), there is no such mandatory requirement. A limited liability partnership is required to get the audit done only if:
The CPAB has two governing bodies. The Council of Governors consists of six members: the Superintendent of Financial Institutions, the Chair of the Ontario Securities Commission, the Chair of the Autorité des marchés financiers, the Chair of the Canadian Securities Administrators, [a] a Governor selected by the CSA, and public accountant that has audit oversight regulatory experience ...
Partnerschaftsgesellschaft mit beschränkter Berufshaftung (PartGmbBH): partnership company with limited professional liability ≈ limited liability partnership (US); only for professional services; Partenreederei: combined and continued ownership of a single merchant vessel; no longer available for new businesses since 24 April 2013.