Enhancing audit quality steering group

Learn more about the Enhancing Audit Quality (EAQ) Steering Group, which provided direction and oversight to the work program and output of three working groups in the EAQ initiative.

The EAQ initiative was a joint effort of Chartered Professional Accountants of Canada (CPA Canada) and the Canadian Public Accountability Board (CPAB) from April 2012 through April 2013. The mandate of the EAQ initiative was to gain stakeholder input on emerging issues with respect to enhancing audit quality globally, and the impact on Canada.

The EAQ Steering Group provided direction and oversight to:

  • The Role of the Audit Committee Working Group (ACWG)
  • The Auditor Reporting Working Group (ARWG)
  • The Auditor Independence Working Group (IWG)

The EAQ Steering Group synthesized the analyses and conclusions from the discussion papers and conclusions of the three working groups, and arrived at final positions on these areas of focus:

  • the role of audit committees in external auditor oversight
  • the auditor reporting model
  • auditor independence

EAQ Steering Group Members


David A. Brown, C.M., Q.C.
Counsel, Davies Ward Phillips & Vineberg LLP


Phil Cowperthwaite, FCPA, FCA
Partner, Cowperthwaite Mehta

Janice Fukakusa, FCPA, FCA
Chief Administrative Officer and Chief Financial Officer, Royal Bank of Canada

Nick Le Pan
Board Chair, Canadian Public Accountability Board

Alan MacGibbon, FCPA, FCA, CMC
Global Managing Director, Deloitte Touche Tohmatsu

William J. McFetridge, LLB, CPA, FCA
Partner, Bull, Housser & Tupper LLP

Eileen Mercier, MBA, F.ICD
Board Chair, Ontario Teachers’ Pension Plan

Kathleen O’Neill, FCPA, FCA, ICD.D
Independent Director

David Smith, FCPA, FCA, ICD.D
Chair, Audit & Actuarial Committee, Ontario Teachers’ Pension Plan

Jim Sylph, FCPA, FCA, ICD
Executive Director, Professional Standards and External Relations, International Federation of Accountants


Cameron McInnis, CPA, CA, CPA (Illinois)
Canadian Securities Administrators

Brian Hunt, FCPA, FCA
Chief Executive Officer, Canadian Public Accountability Board

Kevin Dancey, FCPA, FCA
President and Chief Executive Officer, Chartered Professional Accountants of Canada

This document was originally prepared by a legacy organization of CPA Canada.