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not-for-profit organizations

By Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) | 3 Minutes Read August 10, 2022

Not-for-profits and internal controls

two people workingNot-for-profits and internal controls often have an uneasy relationship. On the one hand, many not-for-profits, especially the smaller ones, lack the resources to implement robust internal controls. Yet internal controls are as critical in not-for-profits as in for-profit entities. In some respects, internal control failures can be more catastrophic for not-for-profits because the public, regulators, and others often hold them to a higher standard.

Article by Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) / Not for Profit / Duty of care, fraud, Internal Controls, not-for-profit organizations, policies and procedures, reconciliation process, risk, segregation of duties Leave a Comment

By Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) | 3 Minutes Read October 6, 2021

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.

Article by Apolone Gentles, JD, CPA,CGA, FCCA, Bsc (Hons) / Not for Profit / Duty of care, governance, Not-for-profit Corporations Act, not-for-profit governance, not-for-profit organizations, Ontario Business Corporations Act, Ontario Business Registry

By Occasional Contributors | 6 Minutes Read September 1, 2021

Reminder from Corporations Canada re: AGMs in 2021 for CNCA corporations

Here is a reminder we just received from Corporations Canada relating to AGMs in 2021 for CNCA corporations and that they can be done virtually, partially virtually or by unanimous resolution in many cases.

Article by Occasional Contributors / Business, Not for Profit / annual meetings, Canada Business Corporations Act, Canada Not-for-profit Corporations Act, not-for-profit organizations, virtual annual meetings

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