SPAC publishes, distributes, and archives (via its Digital Library) original research and first-hand perspectives from the country's leading practitioners in accounting and its associated technologies.

Subject   Author November 2008      Professional Development   Chim, Darwin P. A person designated RPA is a member of a professional accounting body. If that person possesses the same level of competence and experience as members of the other accounting bodies, such as a CA, a CGA, or a CMA, that RPA can effectively compete with members of those bodies in the job market. October 2008      Transfer Pricing - Royalties   Hejazi, Jamal Charging a royalty or licensing fee by one related party to another within a multinational setting for the use of valuable know-how, technology processes, trade names, or other intangible property, may be one of transfer pricing's most significant and contentious issues. October 2008      Financial Planning - An Opportunity For RPA's   Chim, Darwin P. The Profession of Financial Planning redounds to the benefit of the person so qualified in the preparation of his own planning and in his service to the public. A professional accountant can upgrade his knowledge to become a professional planner in one or two years of part-time studies at colleges. This would provide the person an opportunity to be employed by banks, financial institutions and to work in public practice, etc. August 2008      Forensic Accounting - An Opportunity for RPA's   Chim, Darwin P. In order to keep abreast with the ever-changing accounting profession, and to enhance employment opportunities, forensic accounting may be a good choice for a professional accountant. With a background in general accounting, taxation, finance or law, Seneca College offers programs that will assist in becoming a forensic accountant. Some of the courses intended on sharpening these technical skills include Certified Fraud Examiners (CFE) and the Forensic CPA Society. June 2008      Barbados International Business Corporations   Hejazi, Jamal; Zadro, Matthew The Canadian manufacturing industry is facing significant business and structural challenges that have seen their level of importance relative to other sectors in the economy, such as services, fall. Over the last several decades, the importance of manufacturing, as a percentage of GDP has steadily declined. May 2008      Valuing A Small Business   Nichols, W.O. The Selling price of a Business is of consequence and of particular importance to the buyer. Valuation of many businesses made by owners, brokers, and agents are not properly supported by facts. March 2008      "Thinly Traded"   Hejazi, Jamal Often tax authorities are required to make an estimation of the fair market value ("FMV") of a block of shares transferred between related parties. It would seem that valuing publicly traded stock would be relatively easy given that their "market" prices are posted on various stock exchanges at the end of each business day. However, this task does not become so easy when one must evaluate the FMV of a block of thinly traded shares. January 2008      The Canada Revenue Agency View on Consignment   Hejazi, Jamal International auditors in Canada are increasing their audit and inspection activity of international transactions which may lead to significant tax exposure for multinational companies operating in Canada. This inspection activity is targeting the transfer price charged between related parties within a multinational entity on goods, services and/or intangibles crossing international borders.

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