CICA Handbook definition

CICA Handbook means the Handbook of the CICA, as amended from time to time;
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CICA Handbook means the handbook of the Canadian Institute of Chartered Accountants;
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CICA Handbook means the handbook published by the Canadian Institute of Chartered Accountants, as amended from time to time;
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Examples of CICA Handbook in a sentence

  • Unless otherwise specified, any reference in this Agreement to "generally accepted accounting principles" is to accounting standards for private enterprises issued by the Accounting Standards Board of the Canadian Institute of Chartered Accountants ("CICA") and set out in Part II of the CICA Handbook as in effect at the date of determination.

  • Wherever in this Agreement reference is made to generally accepted accounting principles, such reference shall be deemed to be a reference to consistently applied accounting principles generally accepted in Canada, including those set forth in the CICA Handbook as published from time to time by the Canadian Institute of Chartered Accountants, or any successor institute, applicable as at the date on which such accounting principles are to be applied.

  • Audit Rights On an annual basis, BLJC‐WSI will conduct a point‐in‐time Section 5970 of the CICA Handbook examination (the “5970 Report”) in respect of the services provided to the Province, with content and timing of the 5970 Report to be mutually agreed upon.

  • All accounting terms will have the meanings assigned to them, all calculations will be made and all financial data to be submitted will be prepared, in accordance with the Generally Accepted Accounting Principles (GAAP) in effect in Canada as defined in the Canadian Institute of Chartered Accountants (CICA) Handbook - Accounting or, where applicable, the Public Sector Accounting Handbook.

  • The CICA Handbook assurance recommendation 5220.07 states that “The auditor should communicate to the audit committee or equivalent, significant weaknesses in internal control which the auditor identifies during the course of the financial statement audit”.


More Definitions of CICA Handbook

CICA Handbook has the meaning ascribed thereto in Subsection 4.02.01; [NTD: Added by Am. #4.]
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CICA Handbook means, the handbook of the Canadian Institute of Chartered Accountants including all revisions thereto and any replacement thereof and which is commonly known as the CICA Handbook;
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CICA Handbook means the handbook published by the Canadian Institute of Chartered Accountants.
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CICA Handbook means the Handbook of The Canadian Institute of Chartered Accountants, as amended from time to time;
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CICA Handbook means the handbook of the Canadian Institute of Chartered Accountants – Part 1, which incorporates International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”);
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Related to CICA Handbook

  • FCA Handbook means the FCA Handbook of Rules and Guidance as amended from time to time.

  • PRA Handbook means the PRA Handbook of Rules and Guidance as amended from time to time.

  • COGE Handbook means the Canadian Oil and Gas Evaluation Handbook prepared jointly by The Society of Petroleum Evaluation Engineers (Calgary Chapter) and the Canadian Institute of Mining, Metallurgy & Petroleum (Petroleum Society), as amended from time to time.

  • the Handbook means the Authority’s Handbook of rules and guidance;

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  • Safeguard Policy Statement or “SPS” means ADB's Safeguard Policy Statement (2009);

  • Procurement Policy means ADB’s Procurement Policy - Goods, Works, Nonconsulting and Consulting Services (2017, as amended from time to time);

  • Project Manual means the volume usually assembled for the Work which may include the bidding requirements, sample forms, and other Contract Documents.

  • Guidelines means the Instructions to Authors available on the Xxxxxxx Science website, as well as the Aims & Scope applicable to the relevant Xxxxxxx Science publication). Xxxxxxx Science’s nominated service provider, Xxxxxxx Science, offers English language support services which Assignor may elect to utilise in respect of the Work by completing the applicable box in Schedule 1: Details of the Work. The provision of such services by Xxxxxxx Science shall be subject to Xxxxxxx 2 [v.122016] Science’s prevailing terms and rates relating to such type of optional support.

  • Code of Conduct means the SFC's Code of Conduct for Persons Licensed by or Registered with the Securities and Futures Commission.