First Reference Talks

Discussions on Human Resources, Employment Law, Payroll and Internal Controls

Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)

About Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons)

Apolone Gentles is a CPA, CGA and Ontario lawyer and editor with over 20 years of business experience. Apolone is leveraging 20 years of business and accounting experience to build a commercial litigation practice with an emphasis on construction law. She has held senior leadership roles in non-profit organizations, leading finance, human resources, information technology and facilities teams. She has also held senior roles in audit and assurance services at a “Big Four” audit firm. Apolone has also lectured in Auditing, Economics and Business at post-secondary schools.

By | 3 Minutes Read

Petty cash controls

Petty cash floats are not as prevalent because of alternatives, including purchasing cards (P-cards), automated teller machines (ATMs), debit cards, credit cards, Apple Pay and other electronic means of payment, and expense claims. Nonetheless, a significant number of organizations still maintain petty cash floats in, for instance, schools, daycares, not-for-profits (including many that work in the community or have a large client or volunteer base), small businesses, hotels, and businesses in remote locations.

By | 4 Minutes Read

Cyber systems maturity and actualization

The cyber environment is increasingly hostile and uncompromising—bad actors exploit the cyber-vulnerable; governments and regulators increasingly demand cyber protections for their constituents.

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Established in 1995, First Reference is the leading publisher of up to date, practical and authoritative HR compliance and policy databases that are essential to ensure organizations meet their due diligence and duty of care requirements.

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