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Statements March/April 2014

Statements, published six times annually by the marketing and communications department of CGA Ontario, is mailed to 30,000 CGAs, students in the CGA program of professional studies, stakeholders and associates.

It presents news, features and articles related to CGAs and students in the CGA program, and combines Association and professional news with analysis and opinions about issues relevant to accounting and finance professionals. All content is written by CGAs or Association staff and Statements does not accept advertising.

Visit Statements Online to read content from CGA Ontario's Statements Magazine plus timely news and extras, and to add your own comments to our stories. Visit

May/June 2014


March/April 2014


January/February 2014


November/December 2013


September/October 2013


July/August 2013


May/June 2013


March/April 2013


January/February 2013


November/December 2012


Articles of Interest and Reprint Rights
Articles and columns may be reprinted free of charge – either in print or online – contingent upon permission from the editor. Send your email request to Request permission to distribute articles for educational purposes, e.g., seminars or tutorials. Editing articles and columns is strictly prohibited without prior permission. Reproduction of content for personal use does not require permission.

Identify authors of articles and columns, including the author’s byline and CGA or FCGA designation. All reprints and distributed articles and columns must include the following attribution: This article originally appeared in Statements, a publication of Certified General Accountants of Ontario. It is reprinted with permission.

Share Your News
CGAs are invited to share information about new positions, promotions, awards, accomplishments and achievements through the online form (login required). Applicable announcements are published in the News & Newsmakers section of Statements.

Would you like a print copy of Statements? Do you have a question or comment to share with readers of Statements? Write to the editor by email at or by fax to 416-322-6481 or write to:

Editor, Statements
c/o CGA Ontario
240 Eglinton Ave E
Toronto  ON
M4P 1K8