VOLUME 33 • NUMBER 1
A P U B L I C AT I O N O F T H E C E R T I F I E D G E N E R A L A C C O U N TA N T S A S S O C I AT I O N O F B R I T I S H C O L U M B I A
MARCH 2006
“The job market
for CGAs is as
strong as I’ve
seen – it’s very
hot for candidates
across the board.
There are
opportunities in
all companies,
whether in
CGAs ride a
wave of
opportunity
and demand
service, natural
resources or
manufacturing.”
–Sam Dulay,
Financial Recruiter
7
B.C. budget doesn’t
deliver debt reduction
11 18 20
Donors give big for
Educational Foundation
Member survey
shows satisfaction
2005 ethics stats
released
L to R: Gary M. W. Myn e tt,
Jef f P. Matthews,
CA;
CA, CBV ;
Ro be r t D. Ma c ka y,
Hu gh G. L i vi n gsto n e,
CGA, CBV ;
CA, CBV, CFE ;
Ve rn Bl a i r,
CA, FCBV, AS A
Blair Mackay Mynett Valuations Inc.
is the leading independent business valuation and litigation support practice in British
Columbia. Our practice focus is on business valuations, mergers and acquisitions,
economic loss claims, forensic accounting and other litigation accounting matters.
We can be part of your team, providing you with the experience your clients require.
Suite 1100
1177 West Hastings Street
Vancouver, British Columbia
Canada V6E 4T5
Telephone: 604.687.4544
Facsimile: 604.687.4577
Telephone:
Vern Blair: 604.697.5276
Rob Mackay: 604.697.5201
Gary Mynett: 604.697.5202
Hugh Livingstone: 604.697.5238
Jeff Matthews: 604.697.5203
outlookcontents
March 2006
Vo l . 3 3 N o . 1
cover story
CGAs are in Demand
8
It’s a hot job market for CGAs right across Canada. It’s no different in this province
according to the B.C.-based CGAs and recruiters Outlook talked to, who say all signs
point to an employees’ market.
features
7
B.C. Budget Signal Strength
27
The recent provincial budget continues to focus on sound financial
management, but a plan to pay down the debt is needed.
7
11 Educational Foundation News
A Web auction, new bursary and scholarship sponsors and your
generous support all added up to a big year for the CGA-BC
Educational Foundation.
views
18
20
Our annual update on ethics and
maintenance of standards cases.
25
Have your say. The provincial government wants
your input on PST reform.
by Moe Jones, FCGA
Put some PEP in your step and spread the word
about CGA with the 2006 President’s inaugural
column.
26
Practice Review
Deadlines, deadlines and jobs – don’t miss any of
them.
27
Snapshots
Meet the 2006 Board of Governors; CGAs moving
on and moving up; and politically minded CGAs.
body in British Columbia and beyond.They are at the
Final Word
Working Papers
Get involved with your chapter; learn about
CPD changes.
Recruitment, Employment, and Empowerment: These
three words are the new mantra at the Association;
sessions student newsletter
2008
21
Read and Win!
Read the Vision 2008 report
included in this Outlook mailing
for your chance to win a prize.
vision
2008
24
The Best and the Brightest (Part 2)
Find out how four of CGA-BC’s Top 10 recent CGA
graduates made the list.
Job Interview Tips
Find out how to avoid the most common interview blunders.
2008
vision
vision
28
2005 Ethics Stats
crux of all we do to serve today’s—and our future—
Capital Report by Edward Downing
Member Survey
The results of the 2005 member
survey are in, revealing CGAs’ views
on your Associations’ activities and
priorities.
Techview
by John Yu, FCGA
The promise of technology continues to be realized with tools that allow you to access your PC
from anywhere.
21
members to a career filled with opportunity.
6
by Ed Kroft, CGA (Hon.)
Find out what the federal election may mean for
pending and promised tax
legislation.
they mark the areas in which the Association will be
5
TaxMatters
working to define itself as the pre-eminent accounting
3
spotlight
working to define itself as the pre-eminent accounting
body in British Columbia and beyond.They are at the
editor’s message
Vision 2008
Ambassadors in training.
outlook
By Edward Downing
editor’s message
2
By now, you will have read and heard about the Association’s new strategic plan, Vision
2008. This new initiative emphasizes a renewed commitment to three key areas:
recruitment, employment and empowerment.
To support Vision 2008, the Association has launched a new marketing campaign over
the last month that includes commercials on the major Lower Mainland television stations and radio ads on CKNW and CKWX News 1130. This campaign features
vignettes of business situations that demonstrate why companies need to hire CGAs to
succeed. The Association is also sponsoring RRSP and tax tips on Global TV.
The Association continues its high-profile recruitment activities around the province.
Through our high school visitation program conducted by our chapters, our post-secondary campus program, and all our other recruiting efforts, we’re making sure CGA is
the designation of choice for prospective students.
The Preferred Employer Program is off to a great start and work has commenced on a
re-energized employment referral site that will feature more job opportunities than ever
for members and students.
One of the most exciting aspects of Vision 2008 is the development of our new ambassador program. Many CGAs and CGA students have expressed an interest in working
with the Association to help promote the CGA designation to both the business community and prospective CGA students. We are now preparing an ambassador training
program to empower members to promote the CGA designation.
While every member may not have the time to commit to the ambassador program,
remember that CGAs are the best advocates of the profession. And a good way to keep
informed of what is going on at the Association is by reading Outlook, resources 2006
and other publications such as the Vision 2008 newsletter and the student calendar.
outlook
ExecutiveCommittee
President
Maurice (Moe) Jones, FCGA
Past-President/Treasurer
Rita M. Estock, DBusMgmt,
FCGA
First Vice-President
Gordon Clissold, CGA
Second Vice-President
Pat Keller, CGA
Secretary
R. W. (Bill) Caulfield,
BA, FCIS, CGA (Hon.)
ExecutiveStaff
Executive Director
R. W. (Bill) Caulfield,
BA, FCIS, CGA (Hon.)
Director of Administration
Dan Cheetham, CGA
Director of Marketing &
Communications
Edward Downing,
MA (Journalism)
Director of Education
& Student Services
W. D. (Bill) Johnson,
FCIS, P.Adm., FCGA
Director of Corporate Affairs
Juliana Laing, BA
Director of Member Services
Kathy Hurst, CGA
Director of Public Practice
Services & Public Practice
Advisor
Tina Peters, BA, CGA
Edward Downing is CGA-BC’s Director of Communications
edowning@cga-bc.org
Advertising
For advertising rates contact Pardeep Sidhu at (604) 730-6228 or visit our Website at www.cga-online.org
Outlook is the premier way to contact B.C.’s CGAs.
Outlook is published four times a year by the Certified General Accountants Association of British
Columbia and is sent to 13,000 CGA members and CGA students. Opinions expressed are not
necessarily endorsed by CGA-BC. Copyright CGA-BC 2006.
Articles, enquiries and letters
Articles, enquiries and letters should be sent to Outlook:
CGA-BC, 300-1867 West Broadway, Vancouver, B.C., V6J 5L4
(604) 732-1211 or (800) 565-1211
ISSN 1488-2337 Outlook - Certified General Accountants Association of British Columbia.
CGA Online
Members, you can now find all of your most important CGA-BC services online at CGA Online
at www.cga-online.org.
Cover Illustration
Getty Images
OutlookStaff
Managing Editor
Edward Downing
(604) 730-6208
Communication Officers
Sheila Keenan
(604) 730-6238
David Ferman
(604) 730-6206
Graphic Designer
Trevor Hargreaves
(604) 730-6226
Contributors
Kasandra Bonn, MBA, CGA
Brigitte Ilk, CGA
Ed Kroft, LLB, LLM, CGA (Hon.)
Susan Threlfall
John Yu, MSc, CDP, FCGA
Josh Christensen, CDP, FCGA
Ta x M a t t e r s
Post-election Chaos
O
What is the status of recent tax legislation?
By Ed Kroft, LLB, LLM, CGA (Hon.)
n January 23, 2006, the Conservative party returned to
power after more than a dozen years out of office. Yet,
as a result, there is now much chaos regarding the status
of both proposed draft tax legislation released in past years and
promises made by the Conservatives during the election campaign. It is easiest to review this topic based on what has already
been released for view to the public and what has been promised
to the public.
February 2005 federal budget amendments
Although the bulk of the legislation pertaining to 2005 budget proposals was passed in June 2005, some amendments were released in
draft in August and November 2005. These proposals dealt with
changes to claims for medical expense tax credits, disability tax
credits and the introduction of a new adoption tax credit. Also
included in the package was legislation pertaining to patronage dividends paid by agricultural co-ops. Unfortunately, this legislation
What about the legislation introduced by the Liberal government
in its last days in November 2005? Proposals were released pertaining to an enhanced basic personal amount for individuals. The dividend tax credit and related gross up for dividends from taxable
Canadian corporations (public corporations and certain Canadiancontrolled private corporations) were to be increased significantly
once the 2006 taxation year began. For the 2005 taxation year, the
personal tax rate was to drop from 16 per cent to 15 per cent with
projected increases to the threshold at which the highest personal
rate applied (as of 2010).
These and other changes did not get passed into law prior to the
fall of the Liberal government. It remains to be seen whether the
Conservative government will adopt any or all of these changes.
Conservative promises made public
In the course of its campaign, the Conservative party made promises to Canadian taxpayers. The following is a summary of the Conservative party’s tax promises taken from their Website and news
reports.
There does not appear to be any one document on the Conservative party’s Website that summarizes all of the tax proposals.
GST and personal income tax
• Reduce the GST by two percentage points, to six per cent immediately and to five per cent over five years.
• Not proceed with the proposed reduction of one percentage
point (16 per cent to 15 per cent) in the tax rate for the lowest
income tax bracket (the lowest bracket is taxable income of
$35,595 or less);
• Not proceed with the proposed $500 increase in the basic personal amount;
Continued on page 4
Ed Kroft, LLB, LLM, CGA (Hon.), is a Partner in the Vancouver offices
of McCarthy Tetrault, Barristers and Solicitors, which has more than
40 tax lawyers across Canada. His practice is restricted to taxation.
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There is a great deal of draft legislation that has not yet found its
way into Parliament but has been the subject of much comment
by professional groups for a number of years. For example, draft
technical amendments to the Income Tax Act were released in
December 2002. They were re-released in February 2004 and
again in July 2005. These technical amendments, together with
explanatory notes, are about 600 pages in length and deal with
various arcane amendments to the Income Tax Act.
However, also included in the package were proposals relating to
the taxability of non-compete payments flowing from the grant of
restrictive covenants. These amendments were to be effective after
October 7, 2003. Two of the three sets of draft amendments also
contained changes to the regulations pertaining to the foreign
affiliate rules and the calculation of surplus accounts. A press
release, issued in July 2005, suggested that additional changes to
these foreign affiliate regulations would be forthcoming sometime in late 2005. Nothing has yet appeared.
Beginning in 1999, draft amendments were suggested to rules
contained in sections 94 and 94.1 of the Income Tax Act pertaining to the taxation of income derived from non-resident
trusts (NRTS) and foreign investment entities (FIES). The draft
legislation relating to NRTS and FIES has been released five
times with the latest package out in July 2005. This legislation
was intended to be effective as of 2003 though it has not been
passed into law or even been introduced through a bill in the
House of Commons.
November 2005 proposals
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Released to the public: technical amendments,
foreign affiliates, FIES and NRTS
was never passed and, even though it was intended to apply to the
2005 taxation year, such claims will not be a feature available to
individual taxpayers when preparing their T1 returns.
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Continued from page 3
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• Extend the $500,000 capital gains exemption and rollover to fishermen who transfer
fishing assets within the family;
• Increase the pension income amount to
$2,500 (currently $1,000). The pension
income amount will be increased to $2,000
immediately and by an additional $500
over five years;
• Provide a child care allowance of $1,200
per year for each child under the age of six
starting in 2006. The amount will be taxable in the hands of the lower income
spouse and there will be no clawback of the
amount from middle income (middle
income is not defined) families;
• Provide a “tools tax deduction” of up to
$500 for employees who are required to
provide tools as a condition of employment (aimed at apprentices but presumably could apply to others) and for the selfemployed;
• Provide a $1,000 “apprentices’ incentive
grant” for the first two years an individual is
registered in an apprenticeship program. It
is not clear if this will be provided directly
to apprentices like a scholarship or whether
will be provided through the tax system;
• Provide a tax deduction for textbooks to
college and university students of up to
$500 per year. The deduction would be
transferable to parents;
• Exempt the first $10,000 of student scholarship or bursary income from income tax;
• Provide a tax credit of up to $500 per
child to parents who register children under
the age of 16 in organizations which promote physical fitness; and
• Provide a tax credit equal to 16 per cent of
the cost of transit passes for travel on buses,
light-rail and subways. There will be no
upper limit on the amount of transit costs
to which the credit will apply and one
member of a family will be able to claim the
credit for the entire family’s transit use. The
credit, however, would only offset tax otherwise payable.
Corporate income tax
• Increase the threshold for the small business tax rate on active business income to
$400,000 from $300,000;
• Reduce the small business federal tax rate
to 11 per cent over five years (it now sits at
13.12 per cent);
• Provide employers with a tax credit equal
to 10 per cent of wages paid to apprentices
for two years, up to a maximum of $2,000
per apprentice per year; and
• Provide a tax credit of $10,000 for each
child care space created by employers for
their employees or the wider community in
collaboration with not-for-profit organizations.
Other capital gains
• Eliminate the tax on capital gains on listed stocks donated to charities.
• Eliminate (or defer?) the tax on capital
gains in respect of transactions in which
proceeds are re-invested within a six-month
period.
What lies ahead? Will an April
budget have the answers?
As many of you prepare your clients’ taxes,
you may find that all or some of these proposals will have found their way into the
next federal budget. It is also likely that
some of the draft legislation that has been
sitting around for years will ultimately be
passed into law, notwithstanding the change
in government. Yet, this legislation may
apply back to taxation years that may now
be close to being statute barred.
Te c h V i e w
Making the Connection
T
Web tools help you access your PC from wherever you are.
By John W. Yu, MSc, CDP, FCGA
Virtual Network Computing (VNC)
All of the remote access solutions in the
market, including those described above, are
based on VNC, a universal standard for
remote access via the Internet. VNC is an
open-source cross-platform solution that
was originally developed by AT&T. Many
variants of VNC are available today. VNC
enables remote access to desktops via the
Internet’s TCP/IP protocols and is independent of technology or operating system
platforms. In essence, VNC transmits the
keystrokes and mouse clicks from one computer to another, relaying the screen updates
back in the other direction, over a network
that supports TCP/IP.
The open source version of VNC has been
available at no cost since 1998, and more
than 50 million copies of the software have
been downloaded by businesses, commerce,
Ingenious uses
Apart from remote access to home or office
PCs using VNC, ingenious uses are being
dreamt up and offered by innovative companies. Case in point, the multimedia
remote access service offered by Orb
(orb.com). The Orb service was launched in
January 2005 and now offers the service for
free.
Orb provides remote sharing of multimedia
files, such as video, audio, digital pictures
and other digital images, from a home PC
to any Web-enabled device such as mobile
phone, PDA, laptop, or remote PC. If the
home PC is equipped with a TV tuner, it is
also possible to watch TV remotely using
the Orb service by connecting to the home
PC using a Web browser. Like other forms
of remote access, it is necessary to download
and install a piece of server software on the
home PC.
I can think of many uses for the Orb service. For example, snowbirds vacationing in
the sunny south or business travellers on the
road could watch their favorite hometown
TV news, keeping current with local events.
You could share your digital camera pictures
on your home PC with friends and relatives
living in other parts of the world.
With remote access using VNC, the whole
world becomes your neighbour and you are
never completely away from home.
John W. Yu, MSc, CDP, FCGA, is an avid watcher and consumer of technology, and has
been working in the IT industry since 1970. He is Vice-President of Information Technology
at CGA-Canada. He is also the privacy officer for CGA-Canada and CGA Shared Services
Facility Corp.
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For CGAs in public practice, this technology can be used to replace pcAnywhere to
remotely access clients’ computers to provide technical support as well as to troubleshoot accounting problems from a distance.
Other vendors offer similar solutions. For
example, Access-Remote PC (www.accessremote-pc.com) provides several levels of
remote access service via the Internet, ranging in price from about $10 (U.S.) per
month for individual users to several hundred dollars for unlimited corporate use.
CGA-Canada has been using a similar solution from Webex for remote technical support. Webex (pcnow.webex.com) also offers
a subscription service, called PCNow (for
about U.S. $10 a month) to individual
users who want to access to their PCs via
the Internet.
outlook
hose of us who travel or visit
client sites regularly often need
access to files and documents
from our own office computers. While it is
possible to preload and store the needed
files onto USB keys in advance, we may also
need access to computer programs that have
been installed on our work stations while we
are away from the office.
Remote access to your home or office computer is now possible through the Internet,
for a very small fee or for free. Typically,
you need to download and install a piece of
software on your personal computer (PC),
then leave your PC powered on and connected to the Internet so that you can
access it from anywhere in the world.
For example, GoToMyPC’s Web-based system (www.GoToMyPC.com) is free and
the set-up is simple and straightforward.
Here are the steps:
1. Register, download and install GoToMyPC on your Internet-connected host
PC. The one-time install is fast and easy,
and you can add additional PCs at any
time. Set-up takes only minutes.
2. Remotely access your PC from any other
computer anywhere in the world with a
Web browser. Just connect to the GoToMyPC Website. There is no additional software to install—a self-launching plug-in
will allow you to access your own PC
online.
3. Begin working on your own PC remotely as if you were sitting in front of it. You
can remotely access your email, computer
applications, documents and network
resources.
With GoToMyPC, you can even transfer
files back and forth between your current
workstation and your own PC and you can
print a file on your own PC locally.
Another interesting feature is that you can
access your own PC remotely from another
PC, Apple Mac, Linux, or even Unix workstations.
education, and personal users.
VNC has two components, a server and a
client. The server is the program that is running on the computer that shares its screen,
and the client is the program that watches
and interacts with the server remotely. VNC
has been used in a wide range of applications
including system administration, remote IT
support and Help Desks. It is also used to
support mobile users in accessing files and
their PCs on the road. VNC permits several
connections to the same PC, and, because of
this, is often used for collaborative projects
in the workplace or classroom.
CapitalReport
Your Views on the PST
I
Association invites member input.
outlook
By Edward Downing
n order to meet member expectations
and to ensure that the CGA position
is always heard, the Association is
actively involved in bringing issues of concern to government as it relates to the profession.
CGA-BC regularly comments on changes
to legislation that affect CGAs and the business and other communities. We also work
to maintain a high profile with government
through meetings with ministers as well as
MLAs on both sides of the house.
We are, after all, a member-based organization and regularly seek the input of our
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6
and measurable program of PST regulation
simplification.
Here is just a small sample of PST complexities and incongruities that we used to illustrate the problem:
• PST is charged on (shrink-wrapped) software packages, but not on software that has
been customized. But there is a huge grey
area in between, and defining what is subject to PST is terribly complex for sellers of
software, servicers of software programs and
owners. A simplified formula is needed and
it could be revenue neutral.
• There is no PST exemption for charities. If
a donated painting, estimated
to be worth $1,000, sells for
$10,000 at a silent auction,
the charity is liable for PST
on the selling price. This is
not often enforced, but charities remain at risk.
• If a law firm hires an associate to work on a client file,
the associate’s services inside
the firm are subject to PST.
This is an unwarranted
exception to the principle
that PST be applied to the
end user.
The Minister has asked for
additional input from CGABC, in order to provide his
officials with more examples of PST applications that are unwarranted, overly complex or unfair.
The Ministry is also hosting a number
of PST seminars around the province.
For more information, visit online at:
www.sbr.gov.bc.ca/seminars,
e-mail taxseminar@gov.bc.ca
or call (250) 953-3223 or (250) 387-6674.
While we are preparing a more in-depth
analysis of the PST issue, the Association is
also seeking member input on PST reform.
The Minister has asked
for additional input
from CGA-BC, in order
to provide his officials
with more examples of
PST applications that
are unwarranted, overly
complex or unfair.
members on key issues. Over the past few
months you have likely read e-mails from the
Association seeking member input into the
reform of the PST proposed by Small Business and Revenue Minister Rick Thorpe.
On January 19, Gordon Clissold, CGA, the
Association’s First Vice-President, met with
the Minister and ministry officials and presented our views on PST reform. We
explained that our members have told us
that PST rules are far too complicated and
convoluted for the operators of small- and
medium-sized businesses to interpret accurately. We said there needs to be a targeted
We have put together a short survey (see
below) which you can send to us by mail,
fax or complete at www.cga-online.org.
Keep in mind that one of the questions
posed by the government in its first round
of PST deliberations was, “Is your proposed
solution revenue neutral?”
We have argued that rather than rule out
options that fall outside the definition of
“revenue neutral,” there is merit in developing revenue impact models that demonstrate how PST reforms are beneficial
when weighed against the economic stimulation that will be the byproduct of those
reforms.
For consistency in organizing our next
submission to the Minister, please follow
this format:
Sector (e.g. forestry/mining/financial/legal):
_________________________________
_________________________________
PST application or rule:
_________________________________
_________________________________
An outline of the problem:
_________________________________
_________________________________
The change required:
_________________________________
_________________________________
Desired outcome:
_________________________________
_________________________________
Is your solution revenue neutral?
_________________________________
_________________________________
The Association is preparing its submission
for the end of April 2006.
Please forward your comments to the Association by March 31, 2006.
Fax to: (604) 732-9439 or mail to:
300-1867 West Broadway, Vancouver,
B.C. V6J 5L4
Attn: Edward Downing.
You can also submit your comments to the
Association by e-mail to
edowning@cga-bc.org.
Edward Downing is CGA-BC’s Director of Communications.
BUDGET 2006: REPORT FROM THE LOCKUP
Debt reduction must be a priority.
CGA-BC continues to support the government's focus on good financial management and delivering balanced budgets. But good financial management
also involves having a plan to pay down
the rising provincial debt. That was the
view of CGA-BC President Moe Jones,
FCGA, and the Association’s budget
analysis team after reviewing last
month’s provincial budget.
Jones and the Association’s budget
analysis team particpated in the provin-
cial budget lockup on Feb. 21 in Victoria. Reporters and interest group representatives were literally locked up
together to review and comment on the
budget before it was released publicly
later in the day.
"We spend $2 billion a year to service that debt and in spite of budget surpluses the debt continues to grow,"
Jones said. "It is important to stress
that this government's fiscal house is
built on a very strong foundation and
we commend the government for its
commitment.
"But we believe that the government had an opportunity to approach
debt reduction with the same leadership and financial discipline it showed
when it legislated an end to budget
deficits.
"Reducing the accumulated debt
will increase B.C.'s competitiveness
and free government revenues for better use," Jones said.
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7
views
Clockwise from top left: The Association’s budget analysis team was made up of (from left to
right): Executive Director R.W. (Bill) Caulfield,
CGA (Hon.); CGA-BC President Maurice (Moe)
Jones, FCGA, Director of Communications
Edward Downing, and First Vice-President Gordon Clissold, CGA; Finance Minister Carole Taylor explains details of her first provincial budget.
The budget included $421 million in funding on
services for children, and $400 million in funding
to increase training and skills development and
expand post-secondary education; Numerous
reporters sought out CGA-BC’s opinion on the
budget. Jones was quoted by several media outlets, including the Vancouver Sun and CKNW;
Jones being interviewed by Terry Donnelly of CBC
Radio during the budget lock-up.
Sun columnist.
Cayo, Vancouver
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COVER
British Columbia’s Certified General Accountants and the many students aspiring to
accounting careers are riding a wave of opportunity and demand these days.
CGAs: in demand.
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H
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8
ere’s what it looks like from
the crest: B.C.’s economy is
the strongest we have seen in a
generation. Unemployment is at a 30year low. The dollar is at a 15-year high.
And, interest rates are expected to rise
only moderately.
The job market in B.C. is reaping
the results. There is a serious skills shortage across the province and companies
are scrambling to find employees to help
them keep up with work demands.
Unlike just five years ago, job seekers no
longer need worry about whether they
can find a job. In this market, they focus on how they can find the
best job.
In no profession is this boom more pronounced than in
accounting. Across Canada, CGAs enjoy full employment.
“This is an employees’ market,” said Brian Blamey, CGA,
partner with Galloway Botteselle & Company in Vancouver.
“Indicators suggest that in British Columbia, the economy isn’t
slowing down between now and 2010 and when business is doing
well, accountants do well. We’ll be needing more people.”
The boom is not confined to Vancouver’s super-hot market.
Andrea Kemp, CGA, of the Kemp Harvey Group in the Okanagan, has found the competition to hire CGAs very fierce.
“We tried to fill a position in the fall by placing an ad in the
business section of the local paper,” Kemp said. “The same day our
ad ran, two competing local firms had ads for numerous positions
on the same page. I cut it out and kept it as a souvenir.”
The strong interest in CGAs isn’t confined to public practices.
Financial recruitment specialists are scrambling to fill positions in
all sectors.
“The job market is quite strong, especially in areas like mining, resources, construction, property development and management, and in public practice,” said recruiter Bill Schulz, CGA, of
Holloway Shulz & Partners.
Headhunter Sam Dulay of Dulay Burke Financial Recruitment in Vancouver, agrees.
“The job market for CGAs is as strong as I’ve seen – it’s very
hot for candidates across the board. There are
opportunities in all companies, whether in
service, natural resources or manufacturing.”
The situation has become so extreme that
some firms are turning away work because
they don’t have the staff to do it.
“One public practice firm turned away
$100,000 worth of work in one year,” said
Tina Peters, CGA, Director of Public Practice
Services at the Certified General Accountants
Association of British Columbia. “They just
didn’t have the human resources to accomplish
the tasks.”
Dan Relihan, CGA, Manager, Recruitment and Marketing, at CGA-BC, attributes three factors to the
strong increase in demand for CGAs.
“The accounting field has taken a triple hit,” Relihan said.
“We’re seeing demographic factors with the baby boomers nearing
retirement; there are echoes in Canadian laws that mirror the Sarbanes-Oxley Act in the Enron-hypersensitive U.S.; and, the economic boom we’re experiencing in B.C.
“The SOX 404 effect may be temporary, but the demographic shift is going to be long-term and the economy doesn’t show
signs of slowing. We should see continued heavy recruitment of
CGAs.”
To meet the demand, CGA-BC has spearheaded an aggressive
advertising and recruitment campaign to encourage university
graduates to enter the profession. This campaign has high visibility on campuses and in the media. The Association is also implementing new programs, like the Preferred Employer Program and
Employment Forums, to more effectively link employers with
potential employees.
“We are enhancing our employment referral service by adding
many features, components, bells and whistles to make it easier for
employers to access students,” said Relihan. “We want to make it
more user friendly for employers and show our students there are
more jobs opening.”
Employers find CGA-BC’s programs very useful.
“I have used CGA-BC’s online site when filling positions,”
Kemp said. “It is a fantastic resource and their staff is terrific.”
By Josh Christensen
cent increase in average starting salaries, to
$69,250 to $94,000 annually. Senior
accountants at medium/small firms will see
base compensation rise to $48,500 to
$60,250—an increase of 4.6 per cent from
2005.
Kemp’s firm has adjusted salary offers
and focussed on quality-of-life matters to
attract employees and he still finds it difficult to find enough employees to do the
work.
“We started targeting our job adver-
“Indicators suggest that
in British Columbia,
the economy isn’t
slowing down between
now and 2010 and when
business is doing well,
accountants do well.”
Become a CGA ambassador.
As part of Vision 2008, CGA-BC’s strategic focus on recruitment, employment
and empowerment opportunities for members and students, the Association is
looking for 100 ambassadors to help promote the CGA designation. We need
ambassadors to represent the Association at recruitment and other events.
Signing up as an ambassador is easy. We will provide you with training and the
time committment is just a few hours each month.
Contact Edward Downing, Director of Communications,
at (604) 730-6208 or by email at edowning@cga-bc.org to
become a CGA ambassador.
9
feature
tisements to regions where people would
want to move like Williams Lake,” Kemp
said. “We have also been working with our
employees to offer benefit packages and
have recently initiated RSP matching,
comprehensive medical coverage and we’re
even bringing a yoga instructor in at lunch
twice a week.
“But money is a factor too. We recently negotiated with a candidate we thought
was perfect. He wanted more money than
we planned, but he held the cards so we
negotiated. Unfortunately, he ended up
getting a better offer.”
Recruiter Bill Schulz has also found a
significant increase in salaries offered to
CGAs in the past year.
“A CGA going in to a new job this
year would be rewarded with a salary
increase of about 10 per cent over last
year,” Schulz said. “Employers are finding
it much more challenging to fill positions
with people who have the necessary skills.”
Blamey’s firm has found that most of
its employees are very happy with their
jobs, but lifestyle can get in the way.
“Vancouver is an expensive place to
live, so many of our employees live in
places like Maple Ridge or Port Coquitlam
but after a couple years, some find the
commute is too much,” he explained. “We
might move towards offering some
employees the option to work from home a
couple days per week or be more flexible
with work hours to avoid peak traffic. We
always have to be cognizant of the market
for CGAs and respond to the demand.”
What exactly makes the CGA career
choice so desirable for new professionals?
According to Blamey, they will be entering
the field at exactly the right time.
“Demographically in the next 10
years, people will be looking to sell their
practices as baby boomers move into retirement,” Blamey said. “People coming into
the profession now are going to be sitting
really pretty.”
Of the 3,000 CGA practices in Canada, 1,000 are located in this province – well
over its demographic share.
According to Peters, the future holds
opportunities, and even a potential crisis.
“Over the next five to 15 years, about
60 per cent of public practice firms will be
looking at succession planning,” Peters said.
She explained that 600 of B.C.’s 1,000
firms are owned by people over 50.
outlook
According to Blamey, his firm has
used CGA-BC’s employment forum to fill
most of its positions for the past three
years. His company is attracted to the variety of candidates that the forum offers and
they attend whether they are hiring or not.
Blamey said, “CGA-BC fills a room
with 35 or 40 potential recruits. Public
practice firms attend the forums and do
speed interviews with people for three to
five minutes.
“Students get a chance to talk to us
rather than sell themselves through
resumes and we get to pick the cream of
the crop for formal interviews later. We
send people from our firm whether we’re
hiring or not—you never know when you
will find the right person.
“It is getting tougher to find people,
but good people are still available.”
Employers are also adjusting to the
new job market they face. Salaries and benefit packages are becoming more attractive
and employers are focussing on other
rewards to make positions more desirable.
Recent salary surveys show that new
entrants in the profession and other members of CGA achieve incomes ranging
between $40,000 and $1 million annually.
Salaries vary between regions, industries
and positions, but with the CGA designation, income potential is not an issue.
Robert Half International’s 2006
Salary Guide for Canada predicts base
compensation for accounting and financial
professionals to rise an average of 2.5 per
cent in 2006. According to the salary survey, average starting salaries for entry-level
accounting professionals at large firms are
projected to climb 2.8 per cent, to between
$36,250 and $45,500. Managers at medium/small firms can anticipate a 4.3 per
outlook
Continued from page 9
feature
10
“They will be looking to sell their
practices at a time when we might have
more people retiring from the profession
than entering it.”
Dulay believes he knows why employers and business owners in B.C. are attracted to CGAs.
“The brand is well recognized,” Dulay
said. “People want to hire a designated
accountant—someone they know is a professional.”
Dulay’s background in recruitment
lends itself to sage advice regarding career
choices.
“We follow up with people we help
match with employment after two or three
years,” said Dulay. “With good, solid career
advice beforehand, we find job satisfaction
with CGAs is very high. Those who have
poor job satisfaction typically didn’t receive
good career advice beforehand. Salary is
important, but a career choice should never
boil down to the dollar.”
Blamey agrees with Dulay about
obtaining solid career advice to have solid
job satisfaction.
“We’re a public practice firm and our
staff get great exposure to different kinds of
work,” he said. “People at the largest firms
are often pigeonholed into doing the same
tasks. But, some people come into our firm
and don’t know what public practice is all
about—it can be high-paced and high-pressure.”
Will the strong job market for CGAs
cool if the traditional boom-and-bust cycle
of B.C.’s economy starts another downward
slide? All indicators suggest the strong economy will continue for several years.
Dulay’s experience in financial recruitment tells him that the future is bright.
“The boom has been going on for
three or four years now and for the foreseeable future there is no reason why the situation shouldn’t continue,” he said.
Andrea Kemp feels that CGAs will be
receiving more work as time goes on.
“The economy is strong, people are
employed and operating businesses, but
they are being smart about it and want to
use professional accountants,” she said. “A
decade ago, half the businesses in our client
base were losing money and the other half
were turning a profit; today, far more companies are doing well and the workload for
all practices is reflecting that.”
Schulz believes that the growth
prospects for CGAs entering the profession
will remain encouraging.
“The economic growth of the province
is the major thing driving the surge in
demand. With the Olympics coming in
2010, it is a huge driving force. Also in
China, there is huge growth in trade there,”
he said.
“B.C. typically has a pretty strong net
inflow of population and I do feel that our
province is one of the leaders as far as new
entrepreneurs starting new businesses.
“With demographic changes, people
will be retiring and the next wave of young
CGAs will be filling the positions. The
future is extremely bright.”
What’s your experience with the job market? Send your views to edowning@cga-bc.org
2005 . . . New Milestones in Generosity
MESSAGE FROM THE CHAIR
strategic plan to enable the Foundation
to solidify its direction and ensure our
ability to continue helping those in
need. Over the past 17 years, we have
funded more than 340 individual bursaries and scholarships. Of those, 69 of
our recipients have become CGA members—no small number. Many of these
students may not have been able to continue in their CGA studies without this
assistance. Time and again we have
heard from these students how great a
difference we have made to them at a
very difficult time. I encourage you all to
support the Foundation and support
the future of the organization . . . our
students.
To close, I would like to thank all the
Trustees who have served over the past
17 years and who continue to support
the Foundation and its efforts. A lot of
time and a lot of effort goes into building our Foundation, but we receive a
very big payoff . . . knowing we have
made a difference in somebody’s life.
L.A. William Seney, CGA
Chair
CGA-BC EDUCATIONAL FOUNDATION BOARD OF TRUSTEES 2006
CHAIR
L.A. WILLIAM SENEY, CGA
VICE-CHAIR
LORI A. MATHISON, CGA
TREASURER
LAURIE DYE, FCGA
TRUSTEES
BRIAN J. FRIEDRICH, CGA • KAREN A. HORCHER, CGA
GUESTS
JOHN F. NOONAN, CGA • JOANNE PULIS, CGA
CANDACE P. NANCKE, CGA
CHENG-YAN (C.Y.) TAY, CGA
SECRETARY
KATHLEEN V. HURST, CGA
11
educational foundation
other a duck, sold out by the end of Conference. We trust all 250 of the critters
went to good homes.
Two new corporate scholarships funded
by Intuit Canada and TelPay Incorporated were added in 2005. A new bursary
sponsor, Loren & Company, also came
on board at the end of the year. We must
acknowledge the generosity and support
of our corporate sponsors; thanks to
their contributions we now offer 17
scholarships and four named bursaries.
A variety of fundraising events were held
by CGA-BC chapters during 2005,
including Burnaby/Royal City, Prince
George/Cariboo,
Richmond/South
Delta/Tsawwassen, Southern Vancouver
Island, Surrey/Langley/North Delta and
the West Kootenays. Those volunteers,
who give so freely of their time, help
make the good work of the Foundation
possible. We thank them and the members and students in every chapter and
look forward to more innovative
fundraising events in 2006.
With the Foundation’s 20th anniversary
approaching in 2008, the Trustees will
be focusing their attention on creating a
outlook
It was an active year for the Foundation
in 2005, filled with new events and new
milestones in generosity. In addition to
our traditional activities such as participation in Convocation, the Quarter Century Club dinner, fundraising events, letter campaigns, and corporate relations,
we had an incredible response to our
first Web auction and our participation
at Conference 2005 surpassed expectations.
Our inaugural Web auction hosted by
the Foundation was incredibly popular.
With 26 items available over three days,
the bidding was fast and furious. This
fun and interactive event raised $5,000
for the Foundation. Thanks to all those
who made bids and thank you to all our
corporate sponsors; we had some great
items up for auction and the response
spoke volumes about the quality of your
donations. Another highlight from 2005
was the introduction of two new “CGA
members” proudly wearing their CGA
t-shirts. Who knew these friends of the
Foundation would be the item of the
Conference trade show! Our very popular CGA friends, one a monkey and the
MAKING A DIFFERENCE
Members, students and the corporate community have given
generously to the CGA-BC Educational Foundation since
1988. The Board of Trustees, staff and especially the students
who have been assisted, thank each of you for supporting the
Foundation. Every effort has been made to ensure the accuracy of this report. We apologize for any errors or omissions.
The following includes donations received from January 1, 2005 to December 31, 2005.
outlook
CHAIRMAN’S
CIRCLE
$1,000 and above
educational foundation
12
Anonymous
Salim Ahmed
Yik Fung Au-Yeung
Reid Hurst Nagy
Estate of Rosalie
Victoria Cameron
Allan Collings
Galloway Botteselle
& Company
Peter Sol & Kathy
Hurst
Kemp Harvey Group
Fred Kruberg
Loren & Company
Gwynneth Marsh
Robert Morrow
Estate of Helene
Murphy House
Richmond/South
Delta Chapter
Southern Vancouver
Island Chapter
John Trofanuk
John Yu
PATRONS
$500 and above
Francis Chan
Hussain Dalmir
Rita Estock
Allan Matthews
Peter Wu
CHARTER
MEMBERS
$100 and above
Anonymous
Devora Aharon
Sheri Allen
Michael Andersen
Glenn Atchison
Onno Bakhoven
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Heather Banham
Gabriele Banka
H Peter Bayerthal
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Brian Blamey
Harvey Boyes
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William Bruce
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Chapter
Doreen Cameron
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Philip Chong
Tennyson Choo
Wing Len Chu
Gordon Clissold
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Gerald Cullen
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Frances Davies
Roy Daykin
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B Jane Dewitt
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M Dave Fairhall
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Friedrich
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Candy Louie
Roger Lu
Betty Luft
Kitty Lui
Allan Lumb
Philip Mah
Sandra Marsh
Barrie Martin
Raymond McDonald
Barry McLean
Brian McLelland
Edward Mead
Arthur Mihailoff
Sam Milad
Bruce Milton
Bryan Mix
Ellen Mochizuki
Rajabali
Mohamedani
Archie Moore
Charles Mountain
Kamaljit Nagra
Tawfiq Nakhleh
Edward Nickel
S Dianne Nielsen
David Nixon
Barbara Nunes
John O'Brien
Irene Olljum
Leo O'Neill
David Paradis
Mary Pattison
Susan Payment
William Perrault
Prince George/
Cariboo Chapter
A L Ursula Pritchard
Harold Pybus
David Raderecht
Peter Rampton
John Ratcliffe
Leonard Rawluk
Dan Relihan
Noll Richardsen
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Judy Rothwell
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Jane Sacharoff
Karen Schenkeveld
Ann Senae
John Seney
L A William Seney
Harry Seto
Yu-Young She
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C Paul Sinitsin
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outlook
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outlook
educational foundation
14
Lorraine Huamali
Julie Huang
Linda Huang
Teho Huang
Yong Zhi Huang
Peter Huber
Kimberley Huggard
Graham Hughes
Justin Hui
Lily Hui
Saphire Humchitt
Satvinder Hundal
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Sheryl Hunt
Birgitte Hunter
John Hunter
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15
educational foundation
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outlook
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16
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Centre
ANNOUNCING LOREN & COMPANY BURSARY
The CGA-BC Educational Foundation is pleased to add Loren &
Company to our list of bursary sponsors. Established in October
2005, this annual bursary, in the amount of $1,000, will be awarded to a student who is a single parent and employed in public
practice. Loren & Company is a CGA public practice firm whose
focus is on small business and individuals. The first bursary will
be awarded in the 2006/2007 academic year.
SCHOLARSHIPS
The Foundation would like to acknowledge our 2004/2005 scholarship winners on their academic achievements.
These awards were presented at the CGA-BC Convocation ceremony, November 5, 2005.
Level 1 Tuition Scholarship . . . . Janene Brierley-Green
Level 2 Tuition Scholarship . . . Earl Dyer
Level 3 Tuition Scholarship . . . . Xiuwei Zhai
Level 4 Tuition Scholarship . . . . Natasha Tsai
W. Curry McCalpin Award . . . . . Subramanian Balakrishnan, CGA
Dave Elder Memorial Prize
in Accounting . . . . . . . . . . . . . Heather MacDermid
David B. Reid Scholarship . . . . . Diane Fletcher, CGA
Intuit Canada Scholarship . . . . . Jung Myung Kim
ACCPAC International Scholarship . . . . . . . . . . . . Deborah Stewart
Dulay Burke Financial Recruitment Scholarship . . Alan Tung
Robert Half International Award . . . . . . . . . . . . . . Mark Reineking
TelPay Incorporated Scholarship . . . . . . . . . . . . . . Eddy Cheung
OnPayroll.ca Corp. Scholarship . . . . . . . . . . . . . . . Xiaojia Yang
Barbeau Silver Medal . . . . . . . . . . . . . . . . . . . . . . . Betty Chiu
CCH Canadian Ltd. Scholarship – Taxation 1 . . . Simon Feng
CCH Canadian Ltd. Scholarship – Auditing 1 . . . . Tamara Lynch
CCH Canadian Ltd. Scholarship – Taxation 2 . . . . Zhi Hua Liu
In addition to our academic scholarships, bursaries funded
through the donations of our members, students and corporate
partners are also available to CGA students.
Annual named bursaries awarded include the J. Alfred Marsh
Bursary; Vancouver CGA Computer User Group Bursary; Mrs.
Elite Woo Memorial Bursary; Loren & Company Bursary.
ake a donation
M
that
will
ake a difference
Since 1988 the CGA-BC Educational Foundation has
been assisting CGA students through its scholarship
and bursary programs. Adversity or financial crisis can
mean the difference between success and failure for
our students. We see them confronting the challenges
of sickness, disability, and the care of elderly parents.
Thanks to you, the Foundation continues to grow and
provide our students with hope for the future. But,
despite our efforts, we cannot help all students
requiring assistance.
Consider a gift to the CGA-BC Educational Foundation.
CASH — the simplest of all gifts is cash.
BEQUEST — an identified gift in your will, a legacy to benefit future generations.
INSURANCE — existing or new policies, consider
the Foundation as beneficiary.
RRSP or RRIF — donate with your retirement savings plan.
SECURITIES and SHARES — are ideal donations for
individuals who have much of their finances tied
up in investments.
Your contribution can make the difference.
Yes, I would like to assist CGA students by making a
tax deductible donation of:
$1,000
$500
$250
$100
Other $___________
I wish to remain anonymous.
I WISH TO PAY BY:
Cheque (enclosed)
VISA
MasterCard
I would like to make my donation monthly. Please charge my credit card $______________ on the 15th of each
month for ______________ months for a total donation to the Foundation of $ ______________ .
Card number __________________________________________________ Expiry ________________________________
Signature _____________________________________________________
MY RECEIPT IS TO BE SENT TO:
Name _______________________________________________________________________________________________
Address _______________________________________________________ City __________________________________
Postal Code ___________________________________________________ Phone ________________________________
Please direct my donation to the J. Alfred Marsh Bursary fund.
Please direct my donation to the David B. Reid Scholarship fund.
CGA-BC Educational Foundation
300-1867 West Broadway, Vancouver, BC V6J 5L4 Phone: (604) 732-1211
F A X D I R E C T LY T O T H E F O U N D AT I O N AT ( 6 0 4 ) 7 3 2 - 1 4 1 9
Code: N
Taking the pulse of the membership
Association’s 2005 survey shows objectives on target;
make business community high priority.
• Guidance Bulletins
• Employment Referral Service
• Find a CGA Firm
Says Hurst, “The responses we get
from the survey certainly guide our decisions regarding how we use our resources
and set priorities.”
outlook
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he 2005 CGA-BC Member Survey results are in, and CGAs have
clearly stated they want greater
recognition and a stronger voice in the business community.
“Our members told us that representing
them to the business community needs to be
our highest priority,” said Kathy Hurst,
CGA, Director, Member Services. “At the
same time, it’s gratifying to learn that 83 per
cent of our members say the Association is
doing a good job fulfilling this priority.”
Members also give the Association top
marks for positioning CGA as the accounting designation of choice for student education, enforcing ethics, and setting professional standards. (“Top marks” refers to ratings of four or five out of five.
The continuing development of professional expertise is a high priority for
members and 70 per cent think the Association is doing a good job of providing this
service.
Representing members’ interests to
government and other regulatory bodies
was the lowest priority of the six objectives,
although it still managed to receive a top
rating from 64 per cent of all members. The
Association is extremely active in keeping
the CGA name at the forefront with public
sector decision-makers.
Over the last 12 months, considerable
time and effort has gone into promoting
members’ input into government policy on
issues such as PST reform, pre-budget submissions, interprovincial mobility of professionals and changes to the provincial real
estate act. CGA-BC also became an indus-
Kathy Hurst, CGA, Director, Member Services.
try member of CPAB. This is in addition to
our regular MLA luncheon and participation in the province’s pre-budget lock-up.
These activities are also being expanded as
part of Vision 2008, the Association’s new
strategic focus on recruitment, employment
and empowerment opportunities for members and students.
MEMBER ATTITUDES TOWARD
THEIR DESIGNATION
Virtually all members continue to agree
that CGAs have the respect of business (98
per cent), government (94 per cent) and
that they are using their designation and
relying on it in their work (93 per cent).
Members also agree that the designation increases their potential for promotion
and advancement in their organization.
SERVICES
The survey also asked members to apply a
one to five rating to the importance of providing nine different services. A majority of
members rate five services as important or
very important:
• Professional Development Network
• Member/Public Practice Advisor Services
VALUE FOR DUES
In 2005, 82 per cent of members believe
they get very good to fairly good value for
their dues.
By sector, 89 per cent of CGAs in public practice think they get good value, as do
84 per cent of members in industry. Of
those in government, 67 per cent say they
receive good value for dues.
PROVIDING BETTER VALUE THROUGH
PROFESSIONAL DEVELOPMENT
Member suggestions on ways to
improve value for dues focused on professional development. Suggestions included
offering more PD in their local area,
improving the courses, offering more of the
courses and lowering the cost of PD. To a
great extent, these align with changes introduced in the past two years. The Association
continues to add new PD events and bring
more PD to regions outside the Lower
Mainland. It is also working with CGA-BC
chapters to expand their PD offerings. and
bring greater recognition to the resources
and online courses of the PD Network.
Across Canada, the Association is
working to raise member awareness of the
technical resources and online courses of the
CGA PD Network.
By David Ferman, Communications Officer
MEMBER PROFILES
The average member has been a CGA for
11.9 years. Women account for 48 per cent
of the membership, up from 46 per cent in
2003.
Nearly three-quarters (72 per cent) of
members live in the Lower Mainland.
Southern Vancouver Island is the next most
populous CGA base, with 11 per cent of
members. The Okanagan is home to five
per cent of members. Twelve per cent are
located in other centres around the
province.
ABOUT THE SURVEY
Synovate Research conducted the sixth
member survey taken since 1994. It consisted of 300 telephone interviews of members selected at random. The sample was
representative of the member population
across the province. The margin for error
from the main study sample of 300 members is plus or minus six per cent, 19 times
out of 20.
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REFERRALS TO THE PROGRAM AND
EMPLOYMENT OPPORTUNITIES
Consistent with members’ high regard for
the designation, 93 per cent of B.C.
CGAs say they have recommended the
CGA education program to at least one
person.
Similar to the 2003 survey findings,
38 per cent of members report that their
employer has used the Employment Referral Service (ERS) to find new employees;
51 per cent of public practice members say
their firms have used the service.
To view job and board opportunities
or to post job openings on the ERS, select
the Employment tab on the member homepage of CGA Online.
outlook
WHERE CGAs FIND PD
When respondents were asked to name
their main provider of PD, 33 per cent
replied CGA-BC, 20 per cent mentioned
their employers, and 12 per cent cited their
local CGA-BC chapter. Colleges/universities and private training institutions trailed
with six and five per cent, respectively.
CGA members in public practice are
the most likely to name the Association as
their primary PD source (44 per cent),
while 60 per cent of CGAs working for
government name their employer as their
main PD provider.
Ethics Case Statistics 2005
Protecting the public interest.
As a self-regulating professional body, CGA-BC takes its commitment to ethical conduct seriously. A great deal of time is invested
NUMBER OF CASES DEALT WITH DURING THE YEAR
200
150
100
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1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Number of cases dealt with during the year
162 CASES DEALT WITH
IN 2005
DECISIONS BY PANEL
(BYLAW B906)
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in the ethics process and in ensuring that the Code of Ethical Principles and Rules of Conduct reflects the changing nature of the
profession and upholds the highest standards of ethical conduct.
This annual update describes the number of ethics and maintenance of standards cases in 2005. A more detailed breakdown (see
pie charts) looks at the decisions by appeal, panels and investigators
in 2005. The bar graph depicts the number of ethics and maintenance of standards cases from 1995 to 2005.
If you have any questions about the Code of Ethical Principles
and Rules of Conduct, contact Kasandra Bonn, MBA, CGA, Manager,
Professional Conduct, at kbonn@cga-bc.org.
DECISIONS BY INVESTIGATORS
(BYLAW B904)
10%
20%
44%
10%
20%
10%
11%
6%
10%
21%
10%
37%
10%
1%
3%
3%
1%
4%
21%
6%
30%
6%
1%
3%
2%
Decision by investigators – 71
Decision by panel – 10
Decision by appeal – 3
Member resigned, retired, deceased,
or transferred – 18
Complaint withdrawn – 60
40 cases were carried forward to 2006.
DECISIONS BY APPEAL
(BYLAW B908)
$5,000 fine plus costs and barred from
reinstatement – 2 (75%)
$5,000 fine plus costs and reprimand –
1 (25%)
No breach – 1
0 to $250 fine plus costs and improve
conduct – 1
$500 to $750 fine plus costs and
improve conduct – 2
$800 to $1,000 fine plus costs and
improve conduct – 1
$1,500 fine plus costs and improve
conduct and reprimand – 1
$1,500 fine plus costs and improve
conduct and suspension – 1
$2,500 fine plus costs and improve
conduct – 1
$10,000 fine plus costs and barred from
reinstatement – 2
DISCIPLINARY REPORTS AVAILABLE ONLINE
Disciplinary Activity Reports are available on CGA Online at www.cga-online.org. To view the latest report,
sign in to CGA Online. At the top of the main page, choose the Standards tab and then the Regulatory Process tab. Then, from the navigation section on the left side of the page, select Disciplinary Activity Reports.
CGA-BC is required to publish its disciplinary activities to all members and students in accordance with the
Bylaws of the Association.
0 to $250 fine and improve
conduct – 15
0 to $250 fine plus costs and improve
conduct – 4
$251 to $500 fine and improve
conduct – 21
$251 to $500 fine plus costs and
improve conduct – 2
$251 to $500 fine plus costs and
improve conduct and reprimand – 1
$501 to $1,000 fine and improve
conduct – 4
$501 to $1,000 fine plus costs and
improve conduct – 3
$501 to $1,000 fine and improve
conduct and reprimand – 1
$501 to $1,000 fine plus costs and
improve conduct and reprimand – 2
$1,500 to $2,000 fine plus costs and
improve conduct – 2
$2,500 fine plus costs and improve
conduct and reprimand – 1
Dismissed – 15
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• h o n o u r ’ s l i s t 2 0 0 4 - 2 0 0 5 2 3 • Wa l k i n g a f i n e l i n e 2 4
• Avoid common intervie w mista kes a nd get the job 24
M A R C H
VOLUME
33 / NO. 1
T H E
C G A - B C
S T U D E N T
2 0 0 6
N E W S L E T T E R
• Anne Penman • Donald Hahn • Sang Lee • Subramanian Balakrishnan • Xiang Xia • Yang Li
• Karen Burns • Eric Zhang • Barinder Litt • Rebecca We
Top ten work hard for success
Part two of two
To read about the other 2005 Top Ten award winners, see the Dec. 2005 issues of Sessions.
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Sang Lee and Subramanian Balakrishnan. Now, meet the final
four of the Top Ten who agreed to be interviewed. Each winner has a different story to tell about how they got to the Top
Ten, but each of them shares an ethos of hard work and determination.
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he 2005 Top Ten awards went to the 10 new CGAs who
had the highest overall exam scores for all exams written
while on the CGA program.
In the December issue of Sessions we introduced you to
four of the Top Ten winners—Anne Penman, Donald Hahn,
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Xiang Xia
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Even though she arrived in Vancouver four years ago with a
certified public accountant designation from China and an
MA in accounting, Xiang found that employers were looking
for Canadian training, and this led her to carefully investigate
professional certification programs.
“I had worked at the accounting department in China Life
Insurance Company, the largest leading life insurance company in China, for three years and later promoted to Controller
Assistant before I emigrated to Canada,” Xiang said. “The first
job I landed in Canada was with a medium-sized chemical
product trading company, a multinational company, which
has branches in Eastern Asia and North and South America
and an annual sales turnover of more than $80 million. I was
eventually promoted to Chief Accountant before I left this
company.”
“The reason I chose CGA was because I was drawn by
the wider range of professional opportunities that the program offers,” she
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A publication of The
Certified General
Accountants Association
of British Columbia
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Va n c o u v e r, B C , C a n a d a V 6 J 5 L 4
Te l : ( 6 0 4 ) 7 3 2 - 1 2 1 1
Fa x : ( 6 0 4 ) 7 3 2 - 1 2 5 2
We b s i t e : w w w. c g a - o n l i n e . o r g
C o u r s e W i n d o w s.
Find out everything you
need to know about
your course and more at
w w w. c g a - o n l i n e . o r g
sessions
said. “(That choice) quickly landed me an
accounting job in a medium-sized trading
company within six months of my arrival,
and along the way constantly complemented my knowledge of Canadian accounting
and taxation.”
Past exams and online discussion were the
study tools that Xiang found most useful
throughout the program. She also regularly
did past exams, under exam conditions, in
order to prepare herself mentally for the
actual exam.
However, her advice to current students is to
take full advantage of every single resource
available from the CGA-BC Website, but
focus on those which work for them. Xiang
emphasized the importance of integrating
knowledge gained from books into practical
experience as much as possible.
“There’s wonderful interactive impact
between studying and working,” she said.
Lastly, she found it was better to think of the
program as a marathon, rather than a sprint.
“To keep a balanced life, I was always a
weeknight student or a weekend student. I
always left some days free each week for
relaxation.”
Yang Li
Another Top Ten winner, Yang, was also a
proponent of reviewing past exams as a primary study tool.
“They were extremely useful, especially for
helping me not to panic,” she said. She also
is very grateful for the support given by her
employer, PricewaterhouseCoopers (PwC),
during her CGA studies, noting that PwC
not only paid for her courses as she completed each, but also allowed her additional
time off leading up to each exam.
A 1997 immigrant to Vancouver from Beijing, Yang already had a bachelor’s degree in
computer science. However, she also recognized the value of Canadian training for the
B.C. job market and entered Simon Fraser
University (SFU), graduating in 2002 with
a BBA. This was the same year she entered
the CGA program. Yang also took advantage of the SFU co-op program, which
combines semesters in the classroom with
work placements with local firms. Yang
notes with pride that it was a short-term
work placement at PwC that led to a fulltime job.
Given her work in public practice accounting, tax season was always extremely busy
for Yang, and she set a goal of completing
two courses per year, neither taken during
the spring session. She also arranged her
course schedule so that she could attend
CGA lectures on a regular basis.
When asked if there were particular lecturers she liked, she replied, “All of them – they
were all excellent!”
Along with many new CGAs, she also credits the support she received from her family
as being a major part of her success.
A specialist in cross-border tax planning,
Yang is looking forward to a continued
career with PwC, and intends to continue
her professional studies in advanced taxation.
Karen Burns
“I never talked to a tutor, or to another student,” recalled Karen. Small wonder, with
two pre-schoolers at homes.
“I found that 10 hours per week was what I
could count on for my CGA studies. I got
through by staying totally focused during
those hours. I was very strict at not taking
phone calls, or allowing other interruptions.
I made my studying like going off to work –
family activities were scheduled around my
‘job.’”
She also tried to make the best use of any
available time. For example, she kept a
“deck” of note cards summarizing course
topics so that she could be reviewing her
current CGA course while waiting at preschool.
While most students are employed in an
accounting position while in the CGA program, Karen chose to do just the opposite.
After eight years in industry, Karen took 10
years off to start a family and it was during
this period that she also did the majority of
her CGA courses. However, she says that,
because of her past work experience, she was
able to see where every course fit into professional practice.
“That kept me motivated,” said Karen. “I
found every course interesting because I
could see the connection to work, even
though I wasn’t employed.”
In order to satisfy practical experience
requirements, Karen returned to the work
force when her youngest child started Grade
1. However, with her family in mind, Karen
found that her CGA designation opened up
a new opportunity with a company only 15
minutes from her Tsawwassen home, and to
negotiate a three-day workweek with her
new employer.
“I feel this is a great move for my family as
well as myself,” said Karen.
Eric Zhang
“I know a lot of students probably learn
accounting because they want a job,” said
Eric. “I can honestly say that I learned it for
fun.”
Accounting, fun? Absolutely, said Eric.
“When I took intermediate accounting at
BCIT (the British Columbia Institute of
Technology), it was like a game to play with
calculations—interest expense, earnings per
share, treatment of leases or pensions, and
preparation of cash flow statements.”
Eric is also a recent immigrant to Canada,
although he first arrived as a graduate student in economics at SFU. Following graduation with a master’s degree, Eric returned
to China with the intent of starting his own
business, but returned to Vancouver the following year.
“I was actually working for a Chinese manufacturer, and we purchased a lot of our
inventory from B.C. I was the company’s
representative here, working with our suppliers.”
His professional activities led him to consider additional education in accounting, and
he chose the CGA program as the program
offering the greatest scope and flexibility.
“I had heard of the CGA program in
China,” Eric said.
Eric initially considered working with larger
Vancouver-based companies, but moved his
job search east when his wife was accepted
into a master’s program at the University of
Alberta.
A six-week contract with Enbridge, a
pipeline company with over 4,000 employees in Canada and the U.S., led to a permanent job offer in project accounting (PA),
and he has earned successive promotions to
the position of financial analyst. Eric oversees the PA area, including governance of
Canadian capital projects, reconciliation
between general ledger and PA, and standardization and implementation of new PA
business practices.
The other two 2005 Top Ten award winners
were CGAs Barinder Litt and Rebecca We.
Editor’s Note: This profile of the Association’s Top Ten Award winners is the second of two parts. Part one appeared in the December 2005 issue.
Th e C e r t i f i e d G e n e ra l Account ant s As s oci at i on of Br i t i s h Co lumbia
22
HONOUR’S LIST
Over 200 students make honour’s list
ach year, following the release of September exam results, CGA-BC honours students and new graduates who,
in the past academic year, wrote a minimum of two or more CGA examinations
(one student on the list wrote eight exams
last year!), and averaged 80 per cent or
higher on all exams attempted. Practice
sets, public speaking, and marks from
E
Adrian Ciobanu
Akil Rehman
Alexander Guyevskey
Alison Winkleman
Allison Havill
Amika Scott
Ana Karina Paterson
Andy Lam
Anne Penman
Annie Kim
Anthony Klassen
April Trimark
Ashley Greenly
B. Heather MacLean
Ben Liva
Bernadette Scanlan
Betty Chiu
Betty Zhang
Brenda Marinusse
Brenda Nielsen
Bruce Colley
Carla Boehm
Carla Oltean
Carol Cheung
Caroline Li
Catherine Dickson
Catherine Sands
Chor Shan Tsang
Chris Halberg
Christopher Liew
Colin Stanton
Colleen Rushton
Connie Hawkes
Daljit Sandhu
Dan Zeng
David Yeadon
David Young
Dawn Southern
Debbie Bremner
Deborah Ward
Donald Kim
Donna Gilberstad
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degree partners (SAIT, UC, LU) are not
included in this calculation, and DNQ
counts as a zero for purposes of calculating
average exam scores.
The 2004-2005 Honour’s List includes 210
students and new members. Of those, 35
were from outside the Lower Mainland,
including residents of Campbell River, Fernie, Fort St. John, Kamloops, Kelowna,
Dorothy Miller
Dylan Hume
Dylan Rickard
Earl Dyer
Edward Asahina
Edward Ng
Elaine Galbraith
Eli Straker
Emily Lamb
Eric Bucad
Ericka Diaz
Erlyn Amano
Frances Smit
Fudi Yang
Gabriela Grecu
Gavin Wang
Gemma Yung
Gillian Pilley
Grace Liu
Grace Millar
Greg Pierce
Guangxia Xu
Gunter Wallner
Gurkiran Marohn
Heidi Hornmoen
Helena Au-young
Hip Ming Tung
Irene Penner
James Berg
Jan Redekop
Jana Lukasek
Janene Brierley-Green
Janette Li Liu
Jasvir Khangura
Jeff Borden
Jeffrey Harms
Jennie Chen
Jennifer Bond
Jennifer Vlek
Jenny Wang
Jessica Chen
Jian Tang
Jianrong Tang
Jin Li
Jing (Judy) Fang
Jinhee Park
Jinyu Yang
Jirina Sztefek
Joanna Chow
John Hoekstra
John Meredith
Johnny Yuan
Joyce Wong
Julie Watson
Jun Yang
Jung Myung Kim
Karen Hutton
Karen Schibli
Karin Capitanio
Katayoun Tavakoli Bonabi
Katerina Dontcheva-Alvares
Kelina Kwan
Kelly Peters
Kelvin Leung
Kerri McLeod
Kevin Cyr
Kevin Liang
Kevin Webster
Kim Hadley
Kirandeep Aujla
Kong Yeong Sze Tho
Kyla Landers
Lawrence Chan
Leah Wilson
Lingling Liao
Lisa McGregor
Lisa Schulz
Lishan Lin
Lixia Zhu
Maninder Singh Dhadda
Manvir Manhas
Marc Spiess
Maria Theresa Abesamis
Mark Douglas
Kent, Merritt, Nanaimo, Parksville, Pemberton, Powell River, Prince George,
Qualicum Beach, Smithers, Spences Bridge
and Tumbler Ridge.
The Association is pleased to honour the
students and members who attained this
high academic standard, and wishes them
continued success in their courses and their
careers.
Matthew Jensen
Maurice Gleig
Megan Faminoff
Melanie Wortley
Michael Erskine
Michelle Lopes
Miranda Cook
Miranda Perrin
Myung Hwang
Nadine Poznecov
Natalie Fyfe
Natasha Tsai
Nick St. Pierre
Nikhil Jain
Nikil Regenvanu
Olena Beznyak
Olivia Chow
Ou (Brian) Bai
Patricia Hospedales
Patricia Simon
Paul Patrick
Peilin Gao
Pi Yun Chung
Po-Tsu Wu
Procelyn Tan
Qun Zhang
Rachelle Burt
Raymond Chi-Yung Kwok
Rebecca We
Reynaldo Ching
Rosalie Klages
Rosalind Erceg
Ryan Poon
Sandra Anning
Sandra Parker
Saskia Arnesen
Shari Barati
Sharon Ho
Shawn Streifel
Shawna Charles
Shirleen Weng
Shuli Ben-Moshe
Simon Feng
Stanley Chwist
Stefan Krueger
Stephen Crabtree
Stephen Girod
Steven Pauls
Subramanian Balakrishnan
Suhua Zhang
Suresh Murarka
Susan Fraser
Svetlana Tourkova
Tamara Horvath
Tammie Coon
Tao Xian
Tawnya Jones
Teree Osiowy
Thomas Hamer
Tien Yuan Hou
Timothy Sucic
Tina Gourley
Tina Lee
Tommy Hu
Trevor Ryhorchuk
Vincci Chan
Wei Ruan
Wendy Wong
Wenli Sun
Wing Kin (Peter) Chan
Xing Yang
Xiuwei Zhai
Yanhong Zheng
Ying Wu
Yong Zhu
Yongmei Yang
Yongwei Jian
Young Wook Oh
Yue Gao
Yuxin Chen
Zhen Qiu
Zhi Hua Liu
Zhihong Tang
Zuo Hong (Susan) Shen
sessions
Don’t push the button.
By Sheila Keenan, Communications Officer
t’s a familiar situation for most professionals – doctors, lawyers and CGAs: you’re at
a party and an acquaintance starts asking
for advice.
“You’re a CGA student, aren’t you? Can I
claim my Ferrari 599 GTB Fiorano as a
deduction on my tax return since my
employer requires me to have a car?”
But Tina Peters, CGA, the Association’s
Public Practice Advisor, recommends you
stop and think before you start answering
questions, especially if you’re a student in the
CGA program.
“You have to be really, really careful,” says
Peters. “And that’s for members, anybody,
because you don’t know the complete situation, you don’t have all the information.”
Students, who, just like CGAs, are governed
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PrinciplesG and
of Conduct, need to be
particularly cautious. Students are limited as
to the type of jobs and services they can offer
or perform and in referring to CGA.
According to Rule 614 of the Code, students cannot make any reference to the Association, its name or the CGA designation on
I
Work students need to avoid.
stationery, business cards, business
announcements, business directories, office
signs or advertising. In other words, don’t
refer to yourself as a CGA when you’re a student.
While students may be employees in a
public practice firm, (“We encourage it,”
says Peters with a smile), self-employment in
public accounting by a student is prohibited
under Rule 522 of the Code. Students are
also prohibited from acquiring or holding
any proprietary interest in a public practice.
Public practice is defined as: “Offering to
perform or performing for a client one or
more types of professional services involving
the use of accounting or auditing skills or the
furnishing of tax services.”
According to Peters, students need to
avoid preparing financial statements and
doing personal tax returns for a fee.
“Often we get calls from students saying,
‘My mom wants me to do her tax return,’
and that’s okay as long as you don’t charge a
fee or get paid.”
Peters said even a bottle of wine or gift
certificate crosses the line.
“You cannot receive any compensation
whatsoever.”
Preparation of financial statements is considered an accounting service and is also considered a violation of Rule 522.
In this age of computer accounting programs, Peters said it is very easy to generate
financial statements, but students working
for a public practice must resist.
“Don’t press the button to create the
financial statements,” says Peters.
Students can do all the work up to trial
balance, says Peters, which includes a lot of
valuable information, including the net
income to date.
Students who are employees of companies
in industry are allowed to create financial
statements and prepare tax filings as they are
protected by their employer’s insurance.
Students who have questions about public practice and the regulations surrounding it can contact Brigitte Ilk, CGA,
Manager, Public Practice Research and
Development, at bilk@cga-bc.org or Peters
at tpeters@cga-bc.org.
Ace the interview and remember to follow-up.
Applicants make the most mistakes during the interview, survey suggests.
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view is often viewed as a barometer of how they will perform if hired.
“Accounting professionals must be able to present complex data
and concepts to senior executives, clients and colleagues in other
departments, many of whom may not have financial backgrounds.
By effectively delivering information in a challenging situation such
as the job interview, accountants can prove they possess the communication skills required to be successful.”
Messmer said thorough preparation is the key to avoiding potential interview pitfalls. Here are some tips:
• Give yourself plenty of time to get to the interview.
• Research the company to learn relevant facts such as annual sales
revenue, principal lines of business and locations.
• Re-read your resume before the interview. Bring several copies of
your resume and a list of references.
• Don’t make negative remarks about present or former employers.
• Don’t inquire about salary, vacations, benefits, bonuses or retirement on the initial interview unless you are sure the employer is
interested in hiring you.
After the interview:
• Immediately send a thank you letter to each of your interviewers. To get their contact information, ask for business cards during
interviews. Use your thank you letter to reiterate your interest in the
company and the position.
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ob applicants make the most mistakes during the job interview,
according to a recent survey. Nearly one-third (32 per cent) of
chief financial officers (CFOs) polled believe job applicants
make more missteps at this stage of the hiring process than at any
other. Twenty-one percent of those polled said the greatest number
of errors occur on resumes.
The survey of more than 1,400 CFOs was developed by Robert
Half Finance & Accounting and conducted by an independent
research firm.
CFOs were asked, “In which of the following job application areas
do you feel candidates make the most mistakes?”
Their responses:
• Interview
32% • Interview follow-up
7%
• Resume
21% • Screening call
6%
9% • Other
2%
• Cover letter
• Reference checks
9% • Don’t know/No answer 14%
• Total:
100%
“Not knowing enough about the company or position, displaying a bad attitude or inquiring about compensation prematurely can all leave a negative impression with hiring managers,” said
Max Messmer, chairman of Robert Half Finance & Accounting and
author of Managing Your Career For Dummies.
According to Messmer, how candidates behave during an inter-
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information and intelligence for professional success
Wo r k i n g P a p e r s
Membership Renewal
M
H
ave we asked you for additional information or clarification on a reported
activity?
No additions or amendments are made to a
member’s CPD record after May 1 each
year. This includes the request for additional information. Be sure to check your Confirmation of Credits.
Members who do not comply with the January 31 reporting deadline and the followup notice will be charged an administrative
fee of $150. Information and clarification of
the Continuing Professional Development
Reporting Program is always available. Contact Elize Combrinck at ecombrinck@cgabc.org.
PDNetwork – Tools to
Meet the Challenge
S
tay informed with CGA’s online continuing professional development
resource – PDNetwork. The PDNetwork is
your resource library. In addition to articles,
abstracts, and books, you have access to
online continuing professional development
courses such as the GAAP/GAAS Update.
You can also choose to receive a customized
monthly e-mail updating you on the new
C
GA-BC will be moving to new national CPD standards beginning in 2007.
In order to be sure that members have an
opportunity to ask questions, raise any
issues, and adjust to the change, the 2007
reporting year will be a training year.
For 2007, each member will receive a
detailed reporting brochure including a customized reporting form. The form will
include CPD approved totals for the previous two years and the recommended number of CPD hours required by the new policy that should be completed in 2007.
Given the complexities and possible
inequities involving a transition to an
hours-based system there will be no conversion of credits to hours for the previous
years’ activities.
All members are required to report their
2007 CPD activities—it is a training year,
but you must report. As part of the review
and feedback process, administrative staff
will ensure that all members are still meeting the requirements of the CPD program.
After the 2007 training year, all members
will begin a new three-year reporting cycle
in 2008. Members will have three years—
2008, 2009, 2010—to reach the required
minimum CPD hours of 120/60.
The new brochure and customized form
will be sent to all members after the 2006
CPD reporting year has closed—around
February 15, 2007. Detailed information
will also be available on the Website.
Get Involved With Your
Chapter
B
uild valuable personal and professional relationships by getting involved in
your CGA-BC chapter. Chapters offer a
variety of volunteer opportunities, including the chapter board, invigilating for
exams, and recruitment activities. Chapter
officers are key volunteers in the Association. They provide leadership, encourage
participation, and assist in the implemen-
Chapter e-mail addresses:
Southern Vancouver Island Chapter
svi-chapter@cga-online.org
Upper Vancouver Island Chapter
uvi-chapter@cga-online.org
Kamloops/Cariboo Chapter
kamloops-chapter@cga-online.org
East Kootenay Chapter
ekootenay-chapter@cga-online.org
West Kootenay Chapter
wkootenay-chapter@cga-online.org
North Coast/Bulkley Chapter
ncoast-chapter@cga-online.org
Prince George/Cariboo Chapter
pgeorge-chapter@cga-online.org
North Okanagan Chapter
nokanagan-chapter@cga-online.org
South Okanagan Chapter
sokanagan-chapter@cga-online.org
North Shore/Sunshine Coast Chapter
nshore-chapter@cga-online.org
Burnaby/Royal City Chapter
burnaby-chapter@cga-online.org
Vancouver Chapter
vancouver-chapter@cga-online.org
Surrey/Langley/North Delta Chapter
surrey-chapter@cga-online.org
Richmond/South Delta Chapter
richmond-chapter@cga-online.org
Tri-Cities/Ridge Meadows Chapter
tricities-chapter@cga-online.org
Fraser Valley Chapter
fraservalley-chapter@cga-online.org
Contact Information
Ruth Bornhauser
(604) 714-2352
Elize Combrinck
(604) 730-6229
Penny Hurst
(604) 730-6207
25
department
Continuing Professional
Development Reporting
Changes Coming to CPD
Requirements
tation of the Association’s programs.
Chapter boards work throughout the year
to provide a variety of programs for members and students, including PD seminars,
social events, student nights, and regional
newsletters. Contact your chapter regarding volunteer opportunities, ideas for local
PD seminars, and suggestions for the
newsletter.
outlook
embership renewal notices will be
mailed to all members at the end of
April. Members can support the CGA-BC
Educational Foundation with an optional
donation of $15, which is included on your
notice. Choose that option and you will
have made a donation that will Make a Difference. Of course, if you’d like to give more
or you aren’t able to make the donation,
simply make the change on the renewal
notice.
Have you recently retired from the work
force? Decided to stay home to raise your
family? Left the work force to return to fulltime study at university? For an application
form or to review the policies of membership status, sign in to CGA Online at
www.cga-online.org, and go to Resources
and Member Assistance.
resources and other online products available on PDNetwork. To access the PDNetwork, sign in to www.cga-online.org and
click on the PDNetwork logo.
resources, courses and tools of the trade
PracticeReview
T-1 Registration Reminder
I
f you are a CGA preparing individual
T-1 tax returns with or without schedules and charge a fee for this service, you
are required to register this limited
practice with the Association. Registration
packages are available from the
Association.
Contact Muriel Blessin
Transition Your Professional
Corporation by March 29
outlook
T
resource
26
here’s just a few weeks left to ensure
that your corporation complies with
the new provisions of the Business Corporations Act (BCA). If you incorporated
your professional practice through CGABC prior to March 29, 2004, under the
old Company Act, transitioning, meaning a minor revision of existing Articles
or adoption of a new set of Articles, is
required by March 29, 2006
The process is relatively simple but the
use of a legal representative to ensure all
matters are properly handled is advisable.
The Association will require notification
that your corporation has completed the
transition process. Your solicitor can forward notification (by a faxed notice or
simple letter) that the transition has been
completed and no change in the share
ownership of the professional corporation has occurred. If there are changes, a
new Form C must also be provided.
Consider using this opportunity to revise
any tax and/or estate planning in order to
take full advantage of using a corporate
vehicle to operate your practice. The
rules state that a spouse, children, parents, grandparents, holding companies
and family trusts can now own the nonvoting shares of your professional corporation. To re-visit your tax planning
opportunities, find the details of these
rules on CGA Online using the Practice
Management and Compliance tabs, then
choosing the Incorporation area.
Companies not transitioned by March
26, 2006, will be struck from the corporate registry.
Contact Jim Timmerman, CGA.
Vancouver Public Practice
Employment Forum
A
s part of Vision 2008, CGA-BC’s
strategic focus on employment
opportunities, we’ll be holding a Public
Practice Employment Forum in Vancouver
on Tuesday, May 16.
Practitioners have found previous forums
to be an efficient and cost-effective method
for meeting their staffing needs.
“My firm has attended several employment
forums and find them to be a real time
saver,” said Al Remtulla, CGA, of the Vancouver firm Almunir Remtulla & Co.
“The format of this event allows us to get
a valuable in-person first impression of
each applicant. With over 100 interviews
conducted in one evening, follow-up interviews and offers are based on a significant
pool of applicants. If your firm is in need
of finding quality staff quickly, consider
participating in a future employment
forum.”
To register, contact Brigitte Ilk, CGA.
Fees and Insurance
Deadlines
P
ublic practice registration fees are
due on or before July 1, 2006.
Renewal of professional liability insurance is due on or before August 1, 2006.
Invoices for the public practice registration fee will be mailed on May 1, 2006,
and the Association’s insurer (Marsh
Canada Ltd.) will send you a renewal
notice in early June 2006. An administration fee of $150 will be levied for public practice fees unpaid by July 1. A separate administration fee of $150 for failure
to renew and maintain professional liability insurance by Aug. 1 will be levied.
Failure to pay the outstanding public
practice fee by the specified date, renew
and maintain professional liability insurance by the specified date, and/or pay the
administration fee(s) levied will result in
the matter(s) being referred to the Ethics
Committee.
Contact Muriel Blessin
Changes to FINTRAC’s
Reporting Systems
E
ffective February 6, 2006, FINTRAC
is using a new streamlined, secure
Website called F2R. This site provides a
user-friendly method to prepare and submit
reports to FINTRAC. All reporting entities
filing electronically must be enrolled with
FINTRAC to use F2R. If your firm has
reported to FINTRAC in the past, it will be
contacting you to complete the enrolment
process and help you get set up. Go to:
www.fintrac.gc.ca/reporting-declaration/
Info/change_e.asp for more information.
Licensing of Strata
Management Services
E
ffective January 1, 2006, anyone wishing to provide strata management services requires licensing under the Real Estate
Services Act. For details on grandparenting
provisions and further requirements, go to
w w w. re c b c . c a / b e c o m i n g _ l i c e n s e d /
StrataProperty.htm, or e-mail Lisa Holst,
CA, at the Real Estate Council at
lholst@recbc.ca.
Contact Information
Muriel Blessin,
Public Practice Administrator
(604) 730-6230 • mblessin@cga-bc.org
Anita Fortune,
Coordinator, Advisory Services
(604) 714-2350 • afortune@cga-bc.org
Brigitte Ilk, CGA,
Manager, Public Practice Research and
Development
(604) 629-8363 • bilk@cga-bc.org
Tina Peters, BA, CGA,
Director, Public Practice Services &
Public Practice Advisor
(604) 730-6232 • tpeters@cga-bc.org
Jim Timmerman, CGA,
Manager, Quality Assurance
(604) 730-6231 • jtimmerman@cga-bc.org
Toll free: (800) 565-1211r
MileStones
Zaheed Mawani, CGA,
who was featured in the Dec.
2005 Outlook article on Best
Buy and PEP, has been promoted. Formerly Director,
Financial Accounting, Treasury & Compliance with Best
Buy Canada, Zaheed is now
Director of Transformation
with Best Buy's global headquarters in Minneapolis.
prietary payroll services and
production management
software to the film and television industry.
KUDOS
Congratulations to all 20 graduates of Laurentian
University’s new online MBA program for CGAs.
Of the 20 graduates, five are from B.C.
Howard Clark, CGA, of Langley
Beverley Estock, CGA, of New Westminster
Kathleen Klassen, CGA, of Burnaby
CGA student Christine
Davison, of Victoria, graduated from the provincial
government’s Financial Management Certificate Program
in December.
Lynn Paterson, CGA, of Williams Lake
Tony Steemers, CGA, of Port Coquitlam
For more information on the MBA program, visit
www.cga.laurentian.ca.
S n ap S h o t s
Tammy Konopinski,
CGA, of Burnaby, recently
Best wishes to Gordon Gray,
started a new job with Ernst
& Young LLP as a Senior Tax
Accountant.
dent Education, who is retiring
CGA, CGA-BC’s Manager, Stuin March. Gray has been with
CGA-BC for almost 15 years – he
Laurie Larson, CBV,
CGA, of L.A. Larson &
joined the staff in 1987, left for a
few years in 1991 and returned
Cheryl Nex, CGA, of
In January’s federal election, six
Above: A. CGA-BC President
Moe Jones, FCGA, and UBC
faculty member Johan de Rooy,
CGA, show off their CGA pride
at the President’s dinner held
in February for students in the
Diploma in Accounting program.
CGAs across Canada ran as candidates, including
B.C. CGA George Drazenovic, Conservative candidate for the Burnaby-Douglas riding. He lost
to incumbent NDP MP Bill Siksay. The other five
CGA candidates won in their ridings.
RUN AROUND IN
CIRCLES WITHOUT
BEING FRUSTRATED
For over 20 years, CGAs have
fielded a team to participate
in the Easter Seals 24 Hour
Relay for the Kids. Gary Mah,
CGA, and Ted Prutton, CGA,
are looking for members for
this year’s team.
The Relay raises funds in
support of the BC Lions Society's Easter Seals Camping
program. For more informa-
Introducing the 2006 CGA-BC Board of Governors
Back row (standing) from left to right: Edward Ma, CGA; Joanne
Pulis, CGA; David Sale, CGA; Stephen Spector, FCGA; Secretary and
Executive Director R.W. (Bill) Caulfield, CGA (Hon.); Len
Pietrzykowski, FCGA; Dave Fairhall, CGA; Sarah Tobun, CGA; Colin
Bruintjes, FCGA; Second Vice-President Patrick Keller, CGA.
Front row (seated) from left to right: John Pankratz, CGA; President
Maurice (Moe) Jones, FCGA; Past-President and Treasurer Rita
Estock, FCGA; First Vice-President Gordon Clissold, CGA; Warren
Chan, CGA. Not appearing in photo: Barb Smith, CGA; Lay Board
Member Victoria Kuhl.
tion on the 24 Hour Relay, on this year June 17 to
18 at Swangard Stadium in Burnaby, go to
www.24hourrelay.com.
If you want to join the CGA team, contact Mah at
(604) 990-2236 (work); (604) 254-2825 (home);
or Prutton at (604) 525-8826 (work); (604) 584-1828
(home).
27
milestones
North Vancouver, has been
promoted to President of
Entertainment Partners Canada (EPC), a provider of pro-
in 1995.
outlook
Associates in Abbotsford,
recently earned her Chartered
Business Valuator designation.
F i n a l Wo r d
The Power of CGA
T
We are all ambassadors for this great designation.
outlook
By Moe Jones, FCGA
final word
28
his column marks my first as
President of the Association.
Unlike many of my predecessors,
I set my sights on the presidency at a time
when I had already achieved many of my
other goals as a CGA in industry and public practice.
Not that I hadn’t thought about running
for President earlier in my career. Like the
Presidents who have gone before me, I had
often thought that I would like to get more
involved with CGA-BC, largely as a way to
give something back to this incredible
organization that has given me so much.
But it seemed that no matter how much I
wanted to get involved, something else
always came along to pre-empt those
efforts.
Then, after years of making my own
opportunities, this wonderful thing called
retirement happened. Now I had the time.
And I had the motivation. Throughout the
many years spent building a business and
creating livelihoods for others, I had never
forgotten the value of my CGA designation. The sheer effort that it took to earn
those three letters. The high standards that
the designation represents. And the doors
that the designation had opened. Not to
mention the PD seminars to stay abreast of
changes in the profession and the practice
review inspections.
So, I ran for the Board and threw my hat
into the ring for the Executive Committee.
Coincidentally, this all happened at a time
of great change within the accounting profession; changes which continue to affect
us to this day. First, North America was hit
with the Enron fiasco. Then other blue
chip companies fell afoul of regulators and
shareholders as other accounting failures
were detected. We saw Sarbanes-Oxley rise
in the United States Senate and then SOX
North. This legislation and what it means
for us on both sides of the border was nicely outlined by Stephen Spector in the last
issue of Outlook.
Against that backdrop of greater accountability, the employment market has also
dramatically changed. More people like
me, and especially you baby boomers, have
started to retire. This has led to shortages
of qualified accounting professionals,
which is further exacerbated by the SOX
requirement to keep auditors at arms
length from consultants.
As I recently told a group of UBC Sauder
School of Business students interested in
pursuing the CGA designation, they have
had the good fortune to enter the job market at the right time. Much to our chagrin,
these talented young students can practically name their price once they enter the
CGA program. It really is an employee’s
market.
For CGAs, all this has had quite an
impact. We live in a time when there is a
true shortage of accounting professionals
and an increasing demand for accountants. Recognizing the changing needs of
the market, the Association has implemented a new strategic plan called Vision
2008. It is focused on three key goals:
increased recruitment into the CGA program, expanded employment opportunities for CGAs and CGA students and
empowering our members to help us meet
these goals.
You’ve likely read about Vision 2008 in the
last few issues of Outlook. You may have
seen our increased emphasis on new television and radio advertising promoting the
designation. Perhaps you’ve read the details
about our new Preferred Employer Program. That program is making quite an
impression among companies interested in
hiring CGAs and we see it growing in
importance over the next years. We also
have a greater than ever presence on campus in order to take the message of CGA to
B.C.’s post-secondary students.
As a member of this really dynamic organization, I would like to encourage each of
you to join me in promoting the CGA
message. Talk to your colleagues about
CGA and how we are bringing professional education to a whole new generation of
financial professionals. Talk about the
great career and financial opportunities
that await CGAs.
Think about the impact that each of our
13,000 members and students could have
if we each set out to talk about CGA to
just 10 business people or prospective students a year. Imagine the possibilities. We
could reach some 130,000 people a year.
Imagine the power of that personal connection, supported by all of our incredible
marketing efforts.
My belief is that, through the efforts of
each of our members, we all have the
power to be ambassadors and advocates for
our profession and ensure that CGA continues to grow. And it really is just the
power of telling a single story about your
experience: how you became involved with
CGA and the path you have chosen in
your career.
If this story isn’t second nature to you, the
Association has a number of resources to
assist you. We are putting together an
ambassador training program for members. For members who may not have the
time to become ambassadors, the Association also publishes an array of materials
that help you keep informed about developments at CGA-BC. Read Outlook, the
CGA program calendar, our Vision 2008
newsletter and the CGA Website.
The power that each of us has as a CGA
ambassador will be a central theme as I
embark on my term as President. I would
like to invite you to get involved with this
new initiative and share the incredible
potential of our great designation.
The power of CGA really is the power
within each of us.
Moe Jones, FCGA, is the President of the Certified General Accountants Association of British
Columbia. To have the president or another CGA-BC representative speak at an event, contact
Tracey Tse at (604) 730-6212 or ttse@cga-bc.org.
Staley, Okada & Partners
would like to extend our congratulations to
Maninder Dhadda and Eli Straker
for their outstanding academic achievement
in being named to the 2004-2005 CGA-BC Honours List
Staley, Okada & Partners is a well established, mid-size CA firm
with offices in Downtown Vancouver and the Guildford area of
Surrey. In the past year alone we have undertaken assurance
engagements that have taken us around the world - England, Spain,
Czech Republic, Ghana, Peru, Mexico and many more.
Considering a specialty designation? Our assurance division
would allow you to earn your CPA designation and our tax division
has opportunities for those looking at the in-depth tax courses.
We believe in a healthy life / work balance, maintaining a fun,
employee involved workplace and we offer a competitive salary
and benefits plan.
To arrange a meeting to discuss your career opportunities, please
contact us at:
Harvey Peters
Staley, Okada & Partners
Third Floor, 10190 - 152A Street, Surrey, B.C. V3R 1J7
Phone: 604-585-8300 • Fax - 604-585-8377
hpeters@staleyokada.com
www.staleyokada.com
Kay Abbott
Ana Maria Abella
Abed AboulKhoudoud
Judy Agnew
Shubrita Alang
Mark Allan
Annette Allen
Michael Andersen
Bonnie Anderson
Leona Anderson
Maiken Anderson
Spencer Andrews
Lori Angstadt
Jose Juan Arellano
Tony Arias
Lynn ArmstrongNoble
Christine Arnold
David Arnot
Barbara Kit Yin Au
Nancy Avery
Jeff Ayre
Joe Baertl
Amandeep Bajwa
Mary Baker
Katrina Ball
Barry Ballam
Heather Banham
Deborah Barfurth
Richard Barkwill
Melina Barnes
Christine Baron
Jrover Barrett
Jillian Bateson
Jas Bathe
Yogesh Bathella
Rose Bauer
Glenda Bauman
Marisol Bautista
Trina Bay
Michael Becker
Shirley Becker
David Bell
Diane Bertram
Jennifer Best
Mark Best
Jackie Betts
Salma Bhaloo
Keith Biddlecombe
Melissa Billesberger
Anne Bilodeau
Guy Binner
Alexis Birnie
Russell Birt
Sandra Bjarnason
Joan Blain
Brian Blamey
Al Botteselle
Gary Brackenbury
Murray Braithwaite
Adriana
Brandusescu
Gord Braun
Peter Bray
Steven
Breakingbury
Brian Brown
Connie Brown
Lynn Brown
Marina Browne
Colin Bruintjes
Jayson Bruno
Gary Brush
Richard Buchanan
Dorothy Buckland
Rob Bullock
Bente Bunting
Jim Burch
Beth Burget
Cameron Burrows
Linda Butterfield
Brenda Cairns
Lorraine Cameron
Sandra Campbell
Frederick Cardona
Cerese Carlstrom
Rita Caron
Debbie Carter
Jindra Casperson
Ryan Caulfield
Renato Cavaliere
Marco Cavasin
Louise Cha
Albert Chan
Amy Chan
Francis Chan
Gladys Chan
Gordon Chan
Winnie Chan
Angela Chang
Ava Chang
Stanley Chang
Moira Dolan
David Doornbos
Terry Duggan
Beth Dunlop
Dwayne Dunn
Beverley Dunne
Helen Dutch
Chris Dyck
Laurie Dye
Philip Dyer
Rick Earle
Laurie Earles
We can
Kulwinder Gill
Sukhdev Gill
Nancy Gillis
Judy Girard
Loriane Glannigan
Irene Gordon
Koozma Gorkoff
Eve Gottschling
Aaron Goudreau
Richard Gower
Chris Graham
Norman Grdina
Derek Greer
Clare Grist
John Groenewold
Patricia Grosser
James Jacoby
Brenda Jagpal
Tony Jalt
Henry Jansen
Jeff Janzen
Susan Jergens
Jata Jha
Gurjinder Jhaj
Renee Johansson
Eileen Johnson
Jo-Ann Johnston
Kenneth Johnston
Mike Johnston
Don Jones
Maurice Jones
Renee Jones
Casey Laven
Susan Lavoie
Darcy Lazzarin
Leona Lebrun
Charles Lee
Christy Lee
Daryl Lee
Esther Lee
Murray Lee
Pat Lee
Sang Lee
Vanessa Lee
Teresa Lei
Bruce Leibel
Darlene LePlante
Alexander Leung
Denise
McCullough
Shawna McGee
Ian McInnes
Mary McIntyre
Michael McKay
Peter McLaren
Al McLean
Kenneth McLean
Randy McLean
Ron McLean
Kerri McLeod
Nancy McMahon
Leslie McNamara
Judy McPhee
Robert McPherson
Lydia Pang
Peter Pang
John Pankratz
Gurminder Parihar
Christopher Park
Deepika Parmar
Sonia Parmar
Ramesh Patel
Kevin Patrick
Joseph Pattern
Maria Pattison
Mary Pattison
Barbara Paugh
Balbir Paul
Emmanuel Paul
Susan Payment
Gordon Samson
Monica Sattele
Monica Scheianu
Jeffrey Schein
Kathleen Schenker
Charmaine
Schmidt
Cathy Schuetze
Bill Schulz
Richard Schunter
Penny-Rae Schur
Mark Scoten
Debbie Scott
James Scott
Christine ScrivenHiggins
T Hof 825I reasons
Nto say
K
Sumanjeet Chatha
Sophia Chaudhary
Lindsay Cheetham
Li Cheng
Louis Cheng
Peter Cheng
Warren Chernoff
Tony Cheung
Bang Hung Chiem
Tracey Childerhose
Harry Ching
Albert Chiu
Paul Chow
Stanley Chu
Dan Chun
Maxine Chun
Roger Chung
Don Clark
Rita Clark
Christina Clarke
Gordon Clissold
Gordon Clough
Al Cochrane
Rick Cole
Rod Comrie
Carlton Cook
Devon Cooper
Mabel Cornwall
Carmen Costea
John Cox
Kevin Cox
Wade Cox
Terry Craig
Linda Cran
Tracey Crossen
Robin Curry
Jim Dakin
Marcia Dakin
Dora D’Alfonso
Laura Dallas
Laura Dalton
Francis Davies
Kim Davies
Elaine De Rooy
Catherine DeGroot
Lory Denluck
Shannon
Denommee
Geoffrey Devereux
Randy Dewolde
Jeevyn Dhaliwal
Harish Dholakia
Brenda Dickerson
Mark Digny
Janet Dillon
Sandra Dinan
Janet Dixon
Ramon Dizon Jr
Carol Ebbett
Nancy Edwards
Reginald Effa
Erin Egeland
Herbert
Eibensteiner
Lourdes Elardo
Anne Ellenberger
Brian Ellis
Andy Ellis
Ellen Engensperger
Paul Ennis
Rose Ennis
Keith Erickson
Darlene Espenhain
Susan Esson
Rita Estock
Reynell Eugenio
Doug Eveneshen
Dave Fairhall
Loreen Falys
Min Wei Fei
Wendy Fellers
Julie Feng
Xin Feng
Jim Fernandez
Flora Ferraro
Allen Finch
Lorraine Flannigan
Edwin Fok
Allyn Fong
Connie Forrest
Mark Forward
Angela Fraser
Michael Freeman
Maurice Freer
Brian Friedrich
Laura Friedrich
Kert Fu
Melanie Fugard
Ryuji Fujii
Crisina Gaciu
Gabi Gaciu
Louise Gadd
Mary Galaugher
Brian Galloway
Cheryl Gardiner
Jean Gardner
Janet Garland
Jeffrey Garrad
Anne George
Vicki George
Donna Gibson
Lucia Gibson
Nav Gida
Baldev Gill
Harjit Gill
Kamaljit Gill
Doreen Grossman
Robert Gruber
Christine Grulms
Justin Gu
Serge Guay
Bruno Guenette
Russell Haertl
Ellie Haevens
Larry Haines
Susan Haines
Claudette Haire
Patti Hale
Greg Hamilton
Robert Hamilton
Sharon Hamilton
Anita Hardy
David Harms
Robert Harper
Chris Harvey
Robert Harvey
Joan Heaver
Rick Hembruch
Rose Henri
Jack Heyes
Shah Hirji
Alice Ho
Mabel Ho
Wendy Ho
Michelle Hodgson
Jackie Hogan
Gordon Holyer
Stephanie
Hoogerdijk
Karen Horcher
Patrick Horner
William Houghton
Vicky Huang
Sandy Hubble
Bruce Huddlestone
Karl Hugenschmidt
Melvin Huggins
Caroline Hui
Justin Hui
Wayne
Humberstone
Teresa Humphries
Sheryl Hunt
Steve Hurcombe
Bruce Hurst
Bruce Hutchison
Karen Hutton
Norma Hykaway
Joe Ilsever
Jerry Inkster
Brent Irving
Glen Jackson
George Jacob
Tom Jacobson
Vernon Jones
Sharon Jung
Zara Kanji-Aquino
Ingrid Kanters
Howard Karpes
Rovin
Karunanayake
Nazir Kassam
Beverley Keeling
Harold Keller
Pat Keller
Andrea Kelly
Brenda Kelm
Andrea Kemp
Allan Kerfoot
Kirn Khaira
Michael Khun
Khun
Stephanie Kiesling
Michael Kim
Diana King
Kristina King
Rosemarie King
Mary Kinghorn
Janet Kirby
Mathew Kirk
Susan Klein
Helen Knowles
Robert Knox
Gerta Knuff
Erica Knutsen
Christina Kok
Edit Kopnyitzki
Karen Kraan
Victoria Kuhl
Minaz Kurji
Shelley KvammeMacDonald
Dorothy Kwan
Kenneth Kwan
Keon Kwan
Thomas Kwan
John Kwok
Madeleine Kwun
Betty Lai
Rosemary Lai
Carolyn LaidmanBetts
Gary Lake
Carol Lam
Laurie Lam
Sandra Landry
Michael Lane
Judy Lang
Casey Langbroek
Jackie Lanthier
Sharon Latham
Tina Lau
Dick Leung
Jackie Leung
Brenda Li
Jing Li
Sheng Bo Li
Kevin Liang
Rowena Liang
Diane Lianga
Michael Lim
Vivien Lim
Vienna Lin
Xiao Lin
Lilian Ling
Randy Ling
Jerry Linning
Joseph Liu
Lynda Baojie Liu
Maria Lo
Mark Loblaw
Gerrit Loeffen
Susanna Loh
Michael Loke
Gregory Long
Rick Long
Sandra Longland
Cyril Lopez
Lori Love
Lawrence Low
Tammy Lucking
Kim Lum
Winston Lum
Lauren Luong
Elaine Lutley
Wendy Lysak
Edward Ma
Sue-Ann Ma
Ursula MacKenzie
Kerin Maclachlan
David Mah
Alex Man
Anna Mann
Tillie Manthey
Roy Marsh
Rick Martens
Lori Mathison
Martin Matthews
Wayne Mau
Shirley Mauger
Zaheed Mawani
Janice McAllan
Lori McArthur
Al McCabe
Charlene
McComber
Roanna
McCormack
Philip McCourt
Jenny McCrea
thank you!
Cristina Meana
Kevin Meier
Urmilla Mereigh
Bonnie Merlo
Andrea Messing
Bridgette Mettler
Les Michelson
Sandy Micona
Elana Mignosa
Ladi Millard
Lori Mitchell
Kathy Mohns
Fred Monckton
Kellie Moniz
Denise Monjo
Lisa Moore
Sandra Morford
Dianna Morgan
James Morrison
Fran Moss
Krista Moye
Lindsay Moyle
Marian Muir
Zoelita Mulder
Alex Munro
Gloria Munro
Janeane Murphy
John Nagy
Candace Nancke
David Nesbitt
Dustin Nestor
Klaus Neumann
Cindy Ng
Katherine Ng
William Nicholls
Kelly Nichols
Abbe Nielsen
David Nielsen
Dianne Nielsen
Brenda Nott
Barbara Nunes
Agnes Nuttall
Tony Nylander
John O’Brien
Liisa O’Hara
Leo O’Neill
Doug Oliver
Gayle Olson
Amy Ormsby
Charlotte Osborne
Vickie Otway
Jennifer Pace
Thomas Pak
Napinder Pandher
Matthew Payne
Janice Pearce
William Pearce
James Pearcy
Sonja Pelech
Lenka Pelikan
Cindy Pelletier
Norma Pelletier
Carol Peng
Virginia Persson
Cindy Petrowski
Ben Pham
Doug Phillips
Aida Piaseczny
Ron Pickerill
Len Pietrzykowski
Karen Playfair
Eric Poersch
Betty Poettcker
Herman Poon
Manoj Popat
Debra Potter
Cindy Poulin
Wynne Powell
Malvina Pradana
Robert Prendergast
Todd Prodanuk
Valerie Prodanuk
Joanne Pulis
Christine Purfield
Dan Purohit
Heidemarie
Pylatuk
Shabira Rajan
Robert Range
Deborah Rasnick
Jackie Read
Gordon Reid
Karen Reimer
Yvonne Renema
Barbara Reuther
Bruce Richmond
Frank Richter
Dylan Rickard
Gilbert Rinas
Wendy Roe
Tony Rozario
Joan Russell
Gordon Ruth
Michael Rutherford
Jasbir Sahota
David Sale
Eileen Sallis
Mike Samra
Larry Sebelley
Penny Seeley
Lynda Seigneuret
Dave Sela
William Seney
Thomas Senft
Merwyn Sequeira
Atul Shah
Charlie Sham
Harjit Sharma
Claire Shawcross
Joan Short
Gurdeep Sidhu
JoAnne Silgailis
Dan Simunic
Leila Sinclair-Wise
Victor Skaarup
Lisa Skippen
John Skourtis
Charlene Smart
Sheila Smelt
Darlene Smid
Andrea Smith
Christie Smith
Jennifer Smith
William Smyth
Linda Solbakken
Shehzad Somji
Manchan
Sonachansingh
Xiao-Dong Song
Arthur Soo
Stephen Spector
Carell Stanfield
Laura Stanton
Janice Stevenson
Christian Stewart
Gavin Still
Sandra Stoklossa
Christine Sullivan
Sunny Sun
Mike Sutton
Edith Schwarz
Nancy Szabo
Rita Szeto
David Tai
Paul Tai
Catherine Tam
Kin Tam
Paul Tambellini
Khin Tan
Cheng-Yan Tay
Bill Tayler
Susan Tchen
Diane Teslak
Tony Tham
Gerald Thompson
Nicole Thompson
Janice Thorburn
Robin Timms
Eddie Ting
Peter Tinkess
Lay-Hoon Tjia
Sarah Tobun
Lori Toews Friesen
Sabrina Tomlin
Barbara Tompkins
Melody Torgunrud
Pamela Toth
George Tran
Christina Tsao
Abininder Tur
Valerie Turner
Leonard Uri
Brad Urie
Ken Urquhart
Catherine Uy
Patricia Van Den
Bosch
Patricia Van der
Flaes
Hubert Van der Lee
Nancy Van
Insberghe
Fatima Varga
Rishma Vedd
Joy Vertucio
Shanna Vincent
Jean Virginillo
Marion Wahl
Deanna Walker
Lynda Wallace
Fareen Wallani
Dennis Wan
Mengying Wang
Sandey Wang
Vicki Wee
Heather Weir
Faith Wells
Ralph Wegner
Heidi Werner
Shirley Whalen
Monica Wheatley
Robert Wickland
Sandra Wike
Isabel Wilson
Pearl Wilson
Sonia Wilson
Scott Wisdahl
Michelle Wocknitz
Isaac Wolfe
Evelyn
Wolstenholme
Angela Wong
Clarence Wong
Frances Wong
Helen Wong
Jack Wong
Jeremy Wong
Tim Wong
Tracy Wong
Linda Woo
Linda Wai-Ling
Woo
Vicki Woo
David Woodman
Susan Woodward
Kathy Wootton
Keltie Worrall
Shirley Wosk
Ken Wright
Paul Wu
Barbara Wyntjes
Lin Xu
Helga Yarmoluk
Connie Yasinchuk
Jannie Yau
Joyce Yeung
Cindy Yip
Dayna York
Steve Youn
Ping Zhang
Fiona Zhou
Sabrina Zhu
Michael Zwicker
We salute the people who volunteered on behalf of CGA-BC in 2005.