Stuart Hartley, FCPA, FCA

Stuart is the president of FocusROI Inc., a specialized consulting firm that equips accounting, audit and finance professionals through training, advisory services and quality control monitoring.

Stuart is a Chartered Accountant in the U.K. and a Chartered Professional Accountant in Canada and has also worked extensively in the United States. Prior to joining FocusROI, he was a senior audit partner with BDO Dunwoody LLP. During that time, he was the national director of accounting and auditing and a member of the Auditing Standards Committee. He helped develop BDO’s international audit methodology and has trained extensively on auditing practice and CaseWare implementation around the world. Before BDO, he spent two years with the Office of the Auditor General of Canada where he developed methodology for performing value-for-money assignments.

In addition to the Canadian Professional Engagement Manual, Stuart is the author of CPA Canada’s Quality Assurance Manual. He is also the author of the Guide to Using International Standards on Auditing in the Audits of Small- and Medium-sized Entities, implementation guidance published by the International Federation of Accountants (IFAC) on its website and the booklets Risk Management Primer for Directors of Not-for-Profit Organizations and Risk Management Toolkit for Not-for-Profit Executives published by the Canadian Society of Association Executives (CSAE). Stuart publishes many articles and is a popular instructor at professional training courses.


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