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FTP: PARTNERSHIP AMENDMENT ACT WEB WORKS: NEW CAREER WEBSITE FYI: ME? IN PUBLIC PRACTICE? (PART I) ED: ME? IN PUBLIC PRACTICE? (PART II) PLUS: 2004 CONVOCATION LIST EarlyEarly AchievementAchievement && CommunityCommunity ServiceService AwardsAwards BEYOND NUMBERS • JUNE/JULY 2004 Flexibility. Flexibility = True Peace-of-Mind. When it comes to insurance, we think it should go wherever you go. That’s why, when you choose WCASA’s affordable term life or disability insurance, you have coverage independent of your current employer. So, as long as you’re a member of a participating institute, you are free to roam the globe in peace. It’s what we Affordable plans, call a world of flexibility. premium coverage. For more information on our plans and services, visit www.wcasa.com Note to THECONTENTSJUNE/JULY2004 Members: COVER: Early Achievement & Community Service Awards Consideration of By Michelle McRae, Editor Merger with CMAs The material for this issue of JUNE/JULY 2004, No.434 F E A T U R E S Published 10 times annually by the Beyond Numbers was written Chartered Accountants of British Columbia. PRESIDENT’S NOTES 4 before merger discussions were Editor & Illustrator FOR THE PROFESSION 5 Michelle McRae announced. Because of the long Cover, Design & Layout COVER STORY 6 lead-time in print material for the Blindfolio Design EARLY ACHIEVEMENT WINNER: magazine, we have corresponded GORDON CUMMINGS, CA Advertising with members by email, fax, and Advertising In Print FEATURE STORY 8 Telephone: 604-681-1811 directly by mail to announce the Facsimile: 604-681-0456 COMMUNITY SERVICE AWARD WINNERS merger discussions. Director of External Affairs Lesley MacGregor S E C T I O N S You can find more information Institute Council John Cowperthwaite, FCA President TAX TRAPS & TIPS 12 about the merger at www.ica.bc.ca Barbara Carle-Thiesson, FCA 1st Vice-President THE IRS WANTS EVERY Amed Naqvi, CA 2nd Vice-President TAXPAYER TO HAVE A NUMBER and at www.cica.ca/perspectives. Doug Murphy, CA Treasurer You will also find a full article Jack Arnold, CA Janet Heino, CA·CBV FINANCIAL FACTS & 14 Susan Burns John Larsen, CA MONEY MATTERS outlining the case for the potential Steven Burridge, CA Dan Little, CA ‘TIS BETTER TO GIVE… Jim Carr-Hilton, CA Al McNair merger in the July issue of Johan de Rooy, FCA Margaret Parkinson, CA Odd Eidsvik, FCA Peter Roberts, CA PD NEWS 16 CA Magazine. Ross Fraser Robert Wicks, CA UPCOMING PD SEMINARS Chief Executive Officer WEB WORKS 17 Our focus right now is on Richard Rees, FCA NEW CAREER WEBSITE consulting with you. Information Manager, Executive Office Karen Heskin PLUGGED IN 18 sessions are being held across MEMBER AND STUDENT NEWS Beyond Numbers is printed in British Columbia the province, and we will be and mailed 10 times annually to more than 8,300 chartered accountants and 1,000 CA students in public 2004 CONVOCATION LIST 20 contacting members to let you practice, industry, education, and government service throughout BC, Canada, and other countries. FYI 22 know about meetings scheduled ME? IN PUBLIC PRACTICE? Beyond Numbers’ editorial and business offices are at: in your area. An electronic Suite 500, One Bental Centre, 505 Burrard St., Box 22 (PART I) Vancouver, BC V7X 1M4 discussion group is also available, Phone: 604-681-3264 ETHICAL DILEMMAS 26 and you can always share your Toll-free in BC: 1-800-663-2677 ME? IN PUBLIC PRACTICE? Fax: 604-681-1523 (PART II) views by writing to us directly Internet: www.ica.bc.ca Opinions expressed are not necessarily endorsed by at [email protected]. the Institute. Beyond Numbers supports the CA profession in BC by sharing news from the Institute and news about members, by sharing viewpoints on issues of specific interest to members, and by promoting member involvement in Institute activities. Publications Mail Agreement No: 40062742 PRESIDENT’S NOTES BY JOHN COWPERTHWAITE, FCA PRESIDENT anding gear down industries and all manner of careers, and it’s once again, a celebration of the membership. As I prepare to pass the presidential foolish to think that our interests will always This year, Gord Cummings, CA, joins the gavel and the authorship of this column be aligned. What we must do now is address select ranks of our Early Achievement Award on to Barb Carle-Thiesson, FCA, our differences while continuing to celebrate winners, and his impressive professional LI’m reminded of last June when the values we all share as CAs. accomplishments are profiled in the Cover these were handed to me. In my first column Work towards this goal has already begun in Story. Suffice it to say, in less than ten years as president, I said, “My job for this year will a number of arenas: The ICABC has taken a as a CA, Gord has built a reputation as a tech- be to guide Council on a steady course and strong “one size of standard setting does not nical wizard and frequent resource for many help the profession navigate any turbulence— fit all” stance with the Accounting Standards in the CA community. Congratulations or more serious perils, like the mechanical Oversight Committee; we’ve created a separate Gord! failure that was Enron.” Michelle, the editor, strategy to meet the unique needs of members Three other CAs remind us that there’s more titled my column “This is your captain speak- in industry; and the Mid-Size Firms Forum, to life than work—our 2004 Community ing.” As it turned out, it was an apt metaphor which we support, has developed into a Service Award winners. In this month’s for the year. strong force. Feature Story, we detail their contributions With great relief, I can say we’ve landed In short, to help members deal with the to the community. I know their admirable without any mechanical failures, though there changing world, greater targeting of member commitment to philanthropy is shared by were some bumpy patches along the way. needs and stronger communication channels many of you. While the ride may have been uncomfortable, with different member groups are key. I’m Speaking of which, this month’s Financial I believe we’ve emerged stronger and better proud to say that we made a significant step Facts & Money Matters article “’Tis better prepared to cope with any turbulence in the in this direction during my tenure. to give…” looks at the process of charitable future. giving from both sides of the equation. My advice to Barb is not to wish for clear Thank you Also this month, Mike Essex, CA, director skies, as there will always be obstacles to Despite holding the title of “president,” I have of Practice Review and Licensing, and Chris overcome, but to wish for a strong team with been just one of many leaders at the Institute Utley, CA, director of Ethics, offer a two-part which to govern our profession. I know that this past year. The Executive Committee has article entitled “Me? In Public Practice?” In Barb herself will bring strength and vision to formed a consensual leadership team, providing FYI, Mike cautions that contracting can her presidency, complemented by the support to the president, Council, and CEO sometimes cross the line into public accounting, humour and compassion she has already Richard Rees, FCA. It has been through the and in Ethical Dilemmas, Chris points out the shown as a member of the Executive leadership of everyone on Council that different dangers of preparing tax returns for friends and Committee. perspectives were heard, debated, and consid- family. Afraid you might be crossing the line? ered. And Richard has led the Institute staff Be sure to read both articles. Looking back in turning much of what we discuss into We faced the most turbulence this past year concrete services, activities, and plans. Thank with the amended Independence Standard you all. Thanks to everyone who made and the Quality Control Exposure Draft. These two issues created divisions within our Recognizing other leaders in the this past year such a great profession deeper than any I have seen before. profession experience. On to you Barb! But these rifts came as no surprise—we are a But enough reminiscing—on to this month’s diverse profession, with members spanning all magazine contents! The June/July issue is, 4 THANK YOU BEYOND NUMBERS JUNE/JULY 2004 FOR THE PROFESSION BY RICHARD REES, FCA CEO c to allow for LLPs priate forms and processes in place. take on as an engagement and made it diffi- The wait is finally over. On cult sometimes for people to take on riskier April 27, the provincial Good public policy engagements…. This [legislation] is great government introduced Bill Modernizing partnership law to allow for news.” B 35 – Partnership Amendment LLPs now puts BC on an equal footing with Act, 2004, which allows for Limited Liability the rest of North America, where LLPs have More info Partnerships (LLPs) in BC. become the norm in partnership law over the David Wende, LL.B., of Alexander Holburn Prior to these amendments, partnership law past decade, primarily because they make Beaudin & Lang, will speak about the in BC was seriously out of date, and the good public policy. changes to partnership law at the AGM on provincial government is to be congratulated LLPs started in the US in the early 1990s June 23rd. And look for more details on LLPs for addressing the problem. As Finance and support began to build in Canada at the in future issues of Beyond Numbers. Minister Gary Collins said in the Legislature: end of that decade. In 1998, the federal “[BC] has lagged behind other jurisdictions Standing Committee on Banking, Trade, and in Canada and around the world in not Commerce endorsed LLPs for the provinces, Caution re: having legislation providing for limited liability and Ontario became the first province to partnerships.
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