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Learn about CPA Canada’s general principles and disclosure framework for preparing MD&A reports.
Get your downloadable electronic copy.
The MD&A is a core element of the communications package for external reporting purposes. It is a powerful communication tool for management to describe how the company has created value and how it plans to continue to do so. Recognizing this importance, Chartered Professional Accountants of Canada (CPA Canada) offers this summary guidance, intended to assist boards of directors, audit committees and members of senior management when preparing and issuing MD&A reports.
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
April 2, 2020
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.