First Reference Talks

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

governance

By | 5 Minutes Read

How effective are your systems of governance, risk, and control/compliance (GRC)?

The majority of internal audit functions perform a variety of audits every year and provide an opinion (ideally) or at least a list of risk-ranked weaknesses (far less than ideally) on the scope of each audit.

By | 3 Minutes Read

October 19, 2021: Changes for Ontario entities

October 19, 2021 will bring changes for both not-for-profit and for-profit entities in Ontario. First, the Ministry of Government and Consumer Services will launch the OBR on October 19, 2021. Second, on October 19, 2021, and after more than 10 years, the ONCA comes into force. During that long wait, other Canadian jurisdictions have modernized their not-for-profit statutes. For instance, federally, the Canada Not-for-profit Corporations Act came into force in 2011, and British Columbia’s Societies Act came into force in 2016.

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