First Reference Talks

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

fiscal year end

By | 6 Minutes Read

Fiscal year ends, business continuity, and COVID-19

At the best of times, fiscal year ends are challenging. Organizations with upcoming or recent fiscal year ends will undoubtedly find them particularly challenging. Organizations with robust policies and procedures will likely fare better than those without. Consequently, it will be helpful to start your year end planning as early as you can.

By | 3 Minutes Read

Does being an Ontario not-for-profit corporation mandate audited financial statements?

Given that many (although certainly not all) not-for-profit corporations (“NFPs”), both charitable and non-charitable, have a December year end and are preparing for their year end financial reporting, we thought it timely to provide a reminder about the financial disclosure requirements contained in their governing corporate legislation.

By | 2 Minutes Read

It’s almost year-end. Do you know where your numbers are?

With unrelenting time pressures, accountants often delay activities which may seem to have no immediate or material consequences (but they might)...

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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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