Vision Alberta Spring 2015

A commemorative publication of the

Alberta Accountants Unification Agency

A commemorative publication of the

CPA Alberta Joint Venture

SPRING • 2015PM

#400

1295

7

CPA2_p01.indd 1 2015-04-10 2:57 PM

THE ALBERTAADVANTAGE

Designed for outstanding finance and accounting professionals, the Master of Financial Management degree equips students with the skills, knowledge and experience to become future finance leaders.

BASED IN CALGARYFLEXIBLE DEGREE DELIVERYCOLLABORATIVE ENVIRONMENTOUTSTANDING FACULTYGLOBAL OPPORTUNITIES

WWW.BUSINESS.UALBERTA.CA/MFM

000VSN-UofA-FP.indd 1 2015-04-08 10:47 AM

CPA2_p02-04.indd 2 2015-04-10 2:16 PM

FEATURESMESSAGE FROM THE CEO

LOOKING BACKTracing the history of the legacy designations

ACCOUNTING THROUGH THE GENERATIONS

FAMILY FIRSTA lifetime of opportunity for the Burgess family

PASSING THE TORCHThe Boese sons take over their father’s business

ALL IN THE FAMILYThe Fowlis family shares a tradition of ambition

MEMBER PROFILESCGAs, CMAs and CAs reflect on what their designations have meant to them

Q&As

WORLD TRAVELLERRay Harris’s lengthy accounting career has taken him around the globe

GO NORTH, YOUNG MANIndustry veteran Grant Hinchey followed his sense of adventure

GRASPING OPPORTUNITYKenneth Biggs is one of the province’s most accomplished professionals

5 LESSONS LEARNEDWords of wisdom from business leaders

RESOURCES

COVER ILLUSTRATION:

BEN JOHNSTON

34

05

29TABLE OF

CONTENTS

04

16

05

16

19

22

33

25

48

31

29

50

THE ALBERTAADVANTAGE

Designed for outstanding finance and accounting professionals, the Master of Financial Management degree equips students with the skills, knowledge and experience to become future finance leaders.

BASED IN CALGARYFLEXIBLE DEGREE DELIVERYCOLLABORATIVE ENVIRONMENTOUTSTANDING FACULTYGLOBAL OPPORTUNITIES

WWW.BUSINESS.UALBERTA.CA/MFM

000VSN-UofA-FP.indd 1 2015-04-08 10:47 AM

Special Commemorative Issue Vision Alberta 3

CPA2_p02-04.indd 3 2015-04-10 2:46 PM

Honouring the Past, Looking to the Future

THE POWER OF THE CGA, CMA AND CA DESIGNATIONS HELPED SHAPE US INTO THE

PROFESSIONALS WE ARE TODAY, WITH UNPARALLELED SKILL AND

VISION TO GUIDE AND LEAD.

MESSAGE FROM THE CEO

CPA ALBERTA JOINT VENTUREEDMONTON

580 Manulife Place, 10180-101 Street, T5J 4R2 CALGARY

Suite 100, 325 Manning Road NE, T2E 2P5 Suite 300, 1210-8th Street SW, T2R 1L3

CHRIS PILGER, Director, Member [email protected]

VISION ALBERTA IS PUBLISHED

FOR CPA ALBERTA JOINT VENTURE BY

VENTURE PUBLISHING INC. 10259-105 STREET, EDMONTON, AB T5J 1E3

TEL: 780.990.0839FAX: 780.425.4921

TOLL-FREE: [email protected]

PUBLISHER: RUTH KELLYMANAGING EDITOR: KIM TANNAS

DIRECTOR OF CUSTOM CONTENT: MIFI PURVISART DIRECTOR: CHARLES BURKE

ASSOCIATE ART DIRECTOR: ANDREA DEBOERGRAPHIC DESIGNER: BEN RUDE

PRODUCTION MANAGER: BETTY FENIAK SMITHPRODUCTION TECHNICIANS:

BRENT FELZIEN, BRANDON HOOVER DISTRIBUTION: SHARLENE CLARKE

CONTRIBUTING WRITERS: DAVID DICENZO, JEN JANZEN, ROBBIE JEFFREY, SUE LEBRETON, STEVE MACLEOD, ROBIN SCHROFFEL, COLLEEN SETO,

SÉAMUS SMYTH, KELLY THOMPSON, HEIDI TURNERCONTRIBUTING PHOTOGRAPHERS AND ILLUSTRATORS: BOOKSTRUCKER, BOWN STUDIO, COOPER + O’HARA,

BEN JOHNSTON, VINSON LIM, DON MOLYNEAUX, ROB OLSON, JOEY PODLUBNY, CHRISTINA RYAN

PRINTED IN CANADA BY TRANSCONTINENTAL LGM. RETURN UNDELIVERABLE MAIL TO

10259 105 STREET, EDMONTON AB T5J 1E3 PUBLICATIONS AGREEMENT #40012957

CONTENTS © 2015 CPAJV. NOT TO BE REPRINTED OR REPRODUCED WITHOUT PERMISSION.

Vision Alberta serves to move the province’s accounting pro-fession forward under the new CPA banner by building com-munity among designated accountants, raising awareness of the move to a united profession and increasing engagement with the CPA Alberta Joint Venture. In doing so, it aims to represent the voice of a profession that is stronger together.

A COMMEMORATIVE PUBLICATION OF THE CPA ALBERTA JOINT VENTURE

On behalf of all of us at the CPA Alberta Joint Venture, I am thrilled to kick off this special commemorative issue of Vision Alberta. The enthusiasm comes from seeing the end in sight: the unification of the three accounting designations and an exciting future for all of us.

Given this historic moment, this issue of Vision Alberta rightly honours our collective past and looks forward with certainty and conviction that our 26,000 members are in the right place at the right time: one designation with a strong national voice; one designation to best serve Albertans. We are a powerful and meaningful presence in the Alberta economy.

While we move forward to become CPAs, we will not leave behind the significance of our legacies. When the Chartered Professional Accountants Act is proclaimed, we will not forget where we came from. The power of the CGA, CMA and CA designations helped shape us into the professionals we are today, with unparalleled skill and vision to guide and lead.

Throughout these pages, please join me in celebrating our heritage and the perspectives of our remarkable members, while looking forward to the promise of a bright future.

RACHEL MILLER FCA

CEO, CPA Alberta Joint Venture

A unified accounting profession

Vision Alberta Special Commemorative Issue4

CPA2_p02-04.indd 4 2015-04-13 3:07 PM


TECH

CA

CGA

CMA

EVENTS

1880

June 11, 1879A group of accountants meet in Montreal to consider the advisability of forming an association or society of accountants. The upshot of this meeting was the creation of the Association of Accoun-tants of Montreal, the first organized body of accoun-tants in North America.

Looking Back

F OR TODAY’S YOUNG ACCOUNTING professionals, with their mobile devices and sophisticated computer technologies, it might be difficult to envision what it

was like more than a century ago, when most accounting was done with a paper and pencil. Some might even wonder what the point is in looking back at all, especially given the exciting future they see ahead of themselves. But it’s this rich and multi-layered history that can provide important insights and context and benchmarks; it’s in looking into the past that we gain a better understanding of the present and even the future.

By the 1910s, there was a demand for people to account for the finances of business. Alberta practitioners needed to form professional organizations to deal with educational requirements, standards and other issues.

A HISTORY OF THE LEGACY DESIGNATIONS

The history of accounting in our province – and country – is a story of three designations – the CAs, CMAs and CGAs – that were created to meet these demands. We look back and celebrate the accomplishments of the people and organizations behind these designations as they evolved to meet the needs of this rapidly changing world.

Indeed, the profession continues to progress to meet the needs of a more global and technologically advanced soci-ety. We are on the cusp of one of the most exciting developments in the history of the accounting profession to date, as we await proclamation of the Chartered Profession-al Accountant (CPA) designation in Alberta. This legislation will unify the three designa-tions into one. This look back is our way of celebrating and saying a fond farewell to the legacy designations that have defined the profession.

CPA2_p05-15.indd 5 2015-04-10 2:15 PM

LOOKING BACK

TECH

CA

CGA


CMA

EVENTS

19101900

1908The Certified General Accountants Association is founded in Montreal by John Leslie, assistant comptroller of the Canadian Pacific Railway, to help accountants enhance their professional skills.

1910sOffice technologies are readily available, includ-ing typewriters, carbon paper, preprinted ledgers, pencils and nib pens, and reams of paper.

1910The Program of Professional Studies begins as a series of courses to sharpen members’ skills.

1902The Dominion Association of Chartered Accountants is incorporated by Act of the Parliament of Canada.

1910On November 18, a private member’s bill is introduced to incorporate the Institute of Chartered Accountants of Alberta. The ICAA has 11 founding members.

1911First meeting of the ICAA is held, with six charter members present.

1913The association is federally incorporated.

1914Alberta’s first commercial oil well is discovered in Turner Valley, gushing five to seven metres above the drilling floor. As a result, more than 500 oil exploration companies are formed within days. In October, the Calgary Stock Exchange is formed.

1914World War I begins, lasting four years.

Burns Block in Calgary, the site of the first formal meeting of the Alberta Institute

of Chartered Accountants

1914The ICAA signs an affiliation agreement with the University of Alberta.

1915-16The U of A School of Accounting is es-tablished, later to become the School of Commerce in 1928 and the 10th faculty of the university in 1960.

1920CMA Canada, first known as the Canadian Society of Cost Accountants, is founded. Cost of membership: $5.

CPA2_p05-15.indd 6 2015-04-13 1:58 PM

Microsoft ERP, CRM, SharePoint

1920

April 19, 1916Women gain the right to vote in Alberta.

1917After federal income tax was introduced in the United States five years earlier, Canada follows suit with the federal Income War Tax Act.

1916Articling is introduced. Students are required to article for four years with a Chartered Accountant and register with the ICAA as a “student-at-accounts.”

1920Imperial Oil discovers oil in Fort Norman, opening up a new northern frontier.

1920Canada’s Bankruptcy Act is introduced.

1921 Office operations get a boost. After borrowing supplies from the university for years, the ICAA finally purchases its first office equipment – a desk for $65 and an Underwood typewriter for $132.55.

1922The University of Alberta starts a four-year bachelor of commerce program.

1922Radio stations begin broadcasting from Edmonton and Calgary.

1923Invention of the Ditto machine, an early version of the photocopier.

1929Membership reaches 100 and fees are raised to $30 for a resident practising member.

October 29, 1929The stock market crashes on what will become known as Black Friday, signalling the be-ginning of the Great Depression.

CPA2_p05-15.indd 7 2015-04-10 2:15 PM

LOOKING BACK

TECH

CA

CGA


CMA

EVENTS

19401930

1930The organization’s name is changed to the Canadian Society of Cost Accountants and Industrial Engineers.

1932The Institute purchases a new mimeograph machine (a low-cost printing press) for $32.

1935 ICAA decides to recommend a prescribed course of study for students – the Queen’s University correspondence course.

1939 Alberta students score well on the first Uniform Final Exam (UFE).

1932Ivy Cox becomes the association’s first female CGA.

1934The Canadian government creates the Bank of Canada to regulate the nation’s monetary system. The United States Secu-rities and Exchange Commission is also created.

1935William Aberhart of the new Social Credit Party becomes premier of Alberta.

1939Germany invades Poland. Canada declares war and enters World War II.

1938The Edmonton chapter is formed.

“Edmonton may be the most northern Chapter of the Society but it should

be one of the liveliest Chapters in the Dominion.”Cost and Management, November 1938,

on the formation of the Edmonton chapter

1940sThis decade ushered in an age of radar, atomic energy, electronics, jet engines, the Cold War and the nuclear bomb.

1944The World Bank and International Monetary Fund are established.

1940Membership reaches 150, representing an increase in national power – Alberta sends three voting representatives to the annual meeting of the Dominion Association of Chartered Accountants.

1941Provincial societies in Ontario and Quebec are formed, with the power to grant the newly established professional designation of Registered Industrial Accountant (RIA).

1943The Calgary Chapter is formed.

March 24, 1944The Alberta Society is incorpo-rated as the Society of Indus-trial Accountants of Alberta.

CPA2_p05-15.indd 8 2015-04-10 2:15 PM


1950

1946The end of the Second World War marks the beginning of profound growth for the entire profession of accounting.

1947Imperial Oil discov-ers the Leduc No. 1 oil well, kick-starting the biggest oil boom in Alberta’s history.

1949 Dorothy Reid becomes the first female Alberta CA.

1945Association membership stands at 1,253 and there are chapters from coast to coast. Provincial and territorial associa-tions are later established under their own charters, including the Certified General Accountants’ Association, Canada Prairie Region, which later becomes CGA Alberta.

1946Creation of the first electronic, general purpose computer. It fills a 10 by 15 metre room and weighs 30,000 kilograms.

March 24, 1944The Alberta Society is incorpo-rated as the Society of Indus-trial Accountants of Alberta.

1948The name of the national organization is changed to Society of Industrial and Cost Accountants of Canada.

July 8, 1949The Society of Cost and Industrial Accountants holds an annual meeting in Banff, the first time the Society had met outside of Ontario and Quebec.

December 8, 1949Anne Maria Boyer of Montreal becomes the first woman admitted to RIA membership.

Sixty-four years later, there are 3,240 female members of CMA Alberta, out of a total membership of 7,658. Of the 2012 Convocation class, 175 are female, 140 male.

1950A standardized, nationwide curriculum developed with the University of British Columbia is introduced.

1950 ICAA membership reaches 250 and explodes over the decade, reaching 500 in 1956 and 814 in 1960.

1953 Council places the first advertisement of suc-cessful UFE candidates in the newspapers.

1954Three technical sessions are introduced at the annual meeting to help members keep up with the increasing complexity of the profession.

1956 Members vote to make it mandatory to pay articling students at least $100 a month.

1953Coronation of Queen Elizabeth II.

October 1957The Soviet Union launched Sputnik 1, the first satellite to orbit the Earth.

1950Birth of the Internet, originally a project by the U.S. government to enable com-munication in case of a nuclear attack.

1955Black-and-white TVs become popular. CBC and Radio-Canada TV stations begin broadcasting.

CPA2_p05-15.indd 9 2015-04-10 2:15 PM

LOOKING BACK

TECH

CA

CGA


CMA

EVENTS

1960

1958The provincial auditor begins the Alberta government’s first seri-ous study into using computers, exploring the advantages of a computerized payment system.

October 10, 1958The TransCanada pipeline is completed, making it the longest in the world.

1960 The Alberta CA profession celebrates its 50th anniversary by hosting the national annual conference in Banff.

1960The first ICAA continuing education classes are held and the first CICA and ICAA directors of education are hired.

1963 ICAA membership reaches 1,000.

1964The Institute launches it first quarterly newsletter and a new subcommittee to deal with recruitment.

1967The Western CA Course of Instruction is launched, with 16 subject areas.

1961The Certified General Accountants’ Association (Canada-Prairie Region) is incorporated under the Societies Act of Alberta with 11 certified members and 66 students. The total national population consists of 1,135 certified members and 1,881 students. The new association administers the affairs of CGA members in Alberta as well as Saskatchewan and Manitoba.

1966The University of Calgary is established when an existing college, the Calgary branch of the Uni-versity of Alberta, gains autonomy as a university. Its School of Business is founded a year later.

1967The University of Lethbridge is first established.

February 15, 1965A new Canadian flag is adopted with the 11-pointed red maple leaf.

1961The world’s first all-electronic desktop calculator is produced.

1962Invention of audiotape cassettes.

CPA2_p05-15.indd 10 2015-04-10 2:15 PM


1970

1969An office is established in Calgary.

1968The name is changed to the Society of Industrial Accountants of Canada.

1968 The CMA Coordinating Educational Committee publishes a study called The Nature and Scope of Accounting, which evaluated the nature of the accounting function looking toward the economic and technological environment of the 1980s. The report highlights the need for accountants to become proficient in fields beyond the traditional accounting, auditing and related courses. As a result, the organization identifies new fields of knowledge which accoun-tants would require, including behavioural sciences, analysis and communication and legal aspects of business and management.

July 1969Apollo 11 lands the first humans on the moon.

1970Canada starts to go metric.

1971Peter Lougheed’s Progressive Conservative party topples the Social Credit party, going on to steer Alberta through one of its largest booms.

1972Offices started using teletype machines to enter and process the data of early personal computers.

Early ’70sCMA forms a national committee to change the name of the organization. As the future role of the RIA would be in managing and using account-ing information rather than simply providing information, the concept of management accounting becomes the focal point for the committee. At this time, the organization’s members were outgrowing the term “industrial” as demographics showed 25 per cent of members were employed in government and 35 per cent in service industries.

1971The Alberta Education Committee produces a new curriculum to address the needs identified in the 1968 study.

1970On September 1, a land-mark decision goes into effect that all students entering the Institute must have a university degree.

1971The first annual one-week professional development session is held in Banff in the fall. The ICAA continues to develop leading-edge courses; by 1975, six computer-related courses are offered.

1973The ICAA holds three pilot tax clinics. CAs also organize public tax forums.

May 25, 1973The Certified General Ac-countants’ Association of Manitoba is incorporated by a special act of the Manitoba Legislature.

“As long as CMAA stays alert, adaptable and able – a triple

“A” organization – we’ll be able to stay on top of what

business needs.”Bill Easton, CMA

CPA2_p05-15.indd 11 2015-04-10 2:15 PM

LOOKING BACK

TECH

CA

CGA


CMA

EVENTS

1980

In 1974The National Committee for the name change recommends that the name of the Canadian and Provincial societies be changed to the Society of Management Accountants and the designation be changed to Certified Management Accountants.

1976The national and provincial societies approve the name the Society of Management Accountants.

1977The national organization’s name is changed to the Society of Man-agement Accountants of Canada.

In 1979The provincial society becomes the Society of Management Accountants of Alberta. Six founding members of the Alberta Society are honoured as Fel-lows of the National Society: Kenneth Biggs (for more on Kenneth Biggs, see story on p. 31), Patrick Bowsher, Douglas Campbell, Adrian McDonald, Walter Nobbs and Raymond Zimmel.

1974The Institute presents a report to government on the role and responsibilities of the provincial auditor. The majority of the Institute’s rec-ommendations for creating the office of the Provincial Auditor General are accepted.

1974The Manitoba Association begins to administer its own affairs, inde-pendently from the Alberta Association.

1974CGA-Canada approves what would become the Code of Ethical Principles and Rules of Conduct. The national office relocates to Vancouver from Montreal.

1977CGA-Canada becomes a founding member of the International Federation of Accountants (IFAC).

1977The Certified General Accountants’ Association of the Northwest Territories is registered under the Societies Ordinance of the Northwest Territories.

1979The Saskatoon office is officially opened and the Certified General Accountants’ Association of Saskatchewan is incorporated.

1979The University of Alberta establishes the Francis G. Winspear Chair of Accounting, one of the first accounting professorships in Canada.

1981IBM introduces its PC Model 5150, sparking widespread adoption of personal computers.

1980The National Energy Program is introduced by the Trudeau government.

1980 Membership approves a mandatory practice review program.

1981 The ICAA makes its first formal statement on a public issue in response to the National Energy Program announced in the 1980 federal budget.

CPA2_p05-15.indd 12 2015-04-10 2:15 PM


1990

1985The first dot-com domain name is registered.

1989Tim Berners-Lee develops Hyper-Text Markup Language (HTML), giving rise to the World Wide Web.

1982Canada’s Constitution Act, which includes the Canadian Charter of Rights and Free-doms, comes into effect.

1986Oil prices crash, resulting in widespread layoffs and crumbling real estate prices.

1982 – 1983The Chartered Accountants’ Education Foundation (CAEF) is established to advance exciting education initiatives for the Alberta CA profession.

1986 The first public representative, Ralph A. Thrall Jr., of Lethbridge, is appointed to Council.

1987 Royal assent is given to the Chartered Accountants Act, ensuring account-ability and standards in the accounting profession in Alberta. ICAA membership reaches 5,000.

1988 The CAEF launches the funding for the CA Chair at the Uni-versity of Alberta.

1982At the national level, the General Accoun-tants’ Association becomes the Certified General Accountants Association.

1987CGA becomes a brand. CGA is registered under the federal Trademark Act, providing national and provincial recognition.

1987 – 1991A major revision of the education program, known as Program 90, is com-pleted. Competency-based objectives, management emphasis and integration of ethics and information technology be-come hallmarks of the revised program.

1988The CGA Act is proclaimed as Law in Alberta, providing legal protection of the title “Cer-tified General Accountant.” It assures CGAs the right to perform audits and reviews and maintains the right to self-governance.

1988The John Leslie Award is established in honour of the association’s found-ing president and chair. The award recognizes exceptional service.

1985The change in designation from RIA to CMA occurs, positioning CMAs as leaders with both accounting knowl-edge and management strength. It defines the CMA specialization and positions the profession for the future.

“The more visible your designation is to the public and other professionals, the

more recognition you and the Society will receive through

their awareness.”Society president Barry Costello, to the 1983

Convocation Class of Alberta RIAs, The Accounter (the Society newsletter), November 1983

“This is the story of an organization that grew

from the spark of an idea that was right for the times and spread because it adapted to the winds of change.”

J. Nelson Allan, History of the Society of Management Accountants, 1982

CPA2_p05-15.indd 13 2015-04-10 2:15 PM

LOOKING BACK

TECH

CA

CGA

CMA

EVENTS

Collaborating with you to bring clarity to complex legal issues and reduce business risk is our focus. For 100 years, Field Law has been a go-to western and northern regional law firm delivering what our clients and business partners value.

Find out how we can workwith you at fieldlaw.com

“Field Law” is a trademark and trade name of Field LLP.

20001992 Dr. Lane Daley becomes the first professor to hold the CA Chair at the University of Alberta.

1994 The CICA launches a new branding strategy, “Strength beyond numbers.” ICAA membership passes 6,000.

1996Ann Rooney FCA of Calgary becomes ICAA’s first female president, following in the footsteps of her father, John Rooney FCA, who served as president in 1968.

1998 Lifetime Achievement Awards are added to the prestigious Merit Awards Program. First to be hon-oured are Elvin Christenson FCA, Eric Geddes FCA, Doug Hagerman FCA, and Jim Miller FCA.

1995Microsoft releases Windows 95

1999The term Wi-Fi becomes part of the computing language and users begin connecting to the Internet without wires.

1991An Affiliation Agreement between the national organization and the provincial and territorial affiliates further defines their respective roles and responsibilities.

1992The Alberta Securities Commission acknowledges the equality of CGAs and their right to conduct audits of public companies.

1998A national requirement is instituted for CGAs to obtain a bachelor’s degree prior to certification. Partnerships are developed with universities to provide distance-learning options for degree completion.

1991GST introduced in Canada.

1992Ralph Klein elected as premier, embracing poli-cies of deregulation, fiscal restraint and low taxes.

1993Kim Campbell becomes Canada’s first female prime minister.

1994The North American Free Trade Agreement (NAFTA) is established by the governments of Canada, the United States and Mexico.

1991The euro launches as online currency. In 2002, it becomes legal tender.

2001Enron collapses in the largest business failure in corporate

history. This and subsequent business scandals. lead to public disillusionment in capital markets. The accounting pro-

fession responds swiftly to restore public confidence by introducing stringent new

standards and governance reform.

2000 In the year of its 90th anniversary, ICAA attains several milestones – mem-bership reaches 7,000, the Western provinces launch the CA School of Business, and Continuing Professional Education, demonstrating dedica-tion to lifelong learning, becomes mandatory.

CPA2_p05-15.indd 14 2015-04-10 2:15 PM


2010

2001The Regulated Accounting Profes-sion Act (RAPA) is enacted. This act brings governance of the three accounting designations in Alberta under a single piece of legislation.

September 11, 2001Terrorist attacks hit New York City and Washington, D.C.

2001 The University of Calgary and ICAA establish the Richard F. Haskayne OC FCA Chair in Accounting.

“At its founding in 1938, the members of the Edmonton Chapter of CMA Alberta faced the task of combating the effects of the Great Depression.

The same innovative thinking that brought success then is what allows us to find the creative

solutions that overcome today’s challenges.”Message from Premier Alison Redford, congratulating

the Edmonton Chapter on its 75th anniversary

2006 The Accounting Standards Board ratifies a new strategic plan for the future of Canada’s accounting standards, including a key decision to adopt international account-ing rules for Canada’s publicly traded companies.

2006 The CMA Competency Map is introduced, serving as a resource for education and program planning.

2007Apple launches the iPhone.

2003 First CA School of Business students to write the national UFE achieve an exemplary pass rate of 83 per cent – the highest in all of Canada – marking the success of the innovative CASB program, launched in June 2001.

2006A national advertising campaign, running under the banner of “The CA Advantage” is launched. The CICA joins eight of the world’s leading accounting organizations to form the Global Accounting Alliance (GAA).

2007A new CA logo is launched. Also in this year, the expansion of pre-qualification education is approved by ICAA members.

2004The CGA Alberta Research and Education Founda-tion is established to conduct, fund and promote research in the field of accounting, commerce and related public policy issues, as well as provide scholarships to students in the CGA program.

2004Vision 2020, a broad-based, multi-year research partnership is launched by the CGA Alberta Research and Education Foundation and the Alberta Chambers of Commerce.

2008CGA Canada celebrates its 100th anniversary.

December 9, 2014The Chartered Professional

Accountants Act is passed by the Legislative Assembly of Alberta.

December 17, 2014The CPA Act receives Royal Assent.

Once proclaimed, the act will establish the CPA designation in Alberta and

create a single, unified regulatory body for the CPA profession in the province.

In 2010The ICAA celebrates its centennial anniversary and 100 years for the CA profession in Alberta.

2011CGA Alberta celebrates its 50th anniversary.

2010Apple unveils the iPad.

“CGAs are a vital part of our province and our country. Their skills and knowledge will be counted on to provide direction and strategic

leadership to Alberta’s organizations. Their advice will move markets and the futures of businesses, in Canada and beyond.”

CGA Alberta CEO John Carpenter, MBA, FCGA, in his address to the 2011 graduating class

CPA2_p05-15.indd 15 2015-04-13 1:58 PM

CLOCKWISE FROM LEFT: Patricia, Barry, Lindsay and Brenda Burgess



CPA2_p16-18.indd 16 2015-04-10 2:14 PM

Family

AN ACCOUNTING FOUNDATION HAS MEANT A LIFETIME OF OPPORTUNITY FOR THE BURGESS FAMILYBY Colleen Seto

OR THE BURGESSES, ACCOUNTING is a family affair – one that spans three generations.

Barry Burgess became the first accountant in the family, having achieved the Registered Industrial Accoun-tant (RIA) designation in 1967 (which later changed to CMA). It was a call of duty of sorts as it happened while he was in the military. “I was selected by the Royal Canadian Navy to attend an accelerated program provided through Carleton Uni-versity,” he says. With his RIA, Barry went on to hold several senior posts at the Government of Alberta.

For his wife, Patricia, accounting meant a complete career change. She had a background in music education, and wanted to pursue a new livelihood in the business world. “As the business envi-ronment is constantly changing, I saw an opportunity in the accounting profession that required creative strategic develop-ment,” she recalls. Patricia felt the CMA

F designation offered the most “comprehen-sive business course of education” and earned hers in 1985.

Following in their footsteps would be daughter, Brenda, who became a CMA in 1992 (now both hold FCMAs). Most recently, in 2008, granddaughter Lindsay, Brenda’s niece, joined the CMA ranks. And they’ve kept the accounting talent all in the family with their practice.

In 1983, Patricia and Brenda started Burgess & Associates, a public accounting practice based in Edmonton, now with a satellite office in St. Albert. At that time, neither of them had yet completed their accounting designations. But that didn’t deter them. “I was fresh out of school [with an undergrad in economics] and my mother was looking for a change,” recalls Brenda. “Starting our own accounting busi-ness was an opportunity and we grasped it. We come from a family where we’ve been surrounded by entrepreneurial spirit. It dates back to my grandmother, who had

FIRSTFamilyFIRST


For these three families, accounting is a multi- generational affair

CPA2_p16-18.indd 17 2015-04-10 2:14 PM

a pie business to help support her family while my grandfather was away at war.”

With that can-do spirit and Barry providing oversight and capital, they were off. Mother and daughter began with two clients – a tea shop and an architect firm. From the get-go, Burgess & Associates went beyond traditional accounting and tax compliance. It integrated management accounting concepts and procedures. “This has been the forte of our practice,” asserts Brenda.

And while that focus remains the same, other aspects of their business have transformed completely. “In my time, how our business operates has changed significantly,” says Brenda. “When we started, we used carbon paper! Technol-ogy has changed how our practice runs, standards have changed significantly and taxes change every year.”

As the youngest generation, Lindsay played a critical role in growing the firm and improving efficiencies, especially with technology. She joined the practice when she was still in high school, first in admin-istration, progressing to bookkeeping, and eventually to a senior associate. “Once I had my undergrad, I had the opportunity to be mentored by my Aunt Brenda and my grandmother. There was no pressure – the opposite actually. I saw the value in that opportunity and in the profession. In par-ticular, I was drawn to the CMA because it allowed me to develop additional skills in management practices and leadership. There’s a lot of flexibility in terms of a ca-reer path with an accounting designation, and there’s so many different ways you can take it.”

The firm offers the groundwork for sound business practices, not only for its clients but also for the family members, including the non-accountants. “We have a lot of diversity in the family; there are a number of different business owners,” says Brenda. “We recognize the value of the foundation the accounting business has provided. My dad was at the forefront with the leadership skills, and passed that down. It was then up to each of us to take it in whatever direction we wanted.”

In Lindsay’s case, she’s chosen to pur-sue law and is currently in her third year

of the Juris Doctor program at the Uni-versity of Alberta. “Having an accounting background gives me an edge as a future lawyer,” she affirms. “I have a working knowledge of financial practices that is of great benefit in legal applications. I bring a lot to the table because of my account-ing designation.”

And while she’s always had her sights set on being a lawyer, Lindsay has no regrets about getting her CMA. “I’m glad I went the route I went. It was important to get the exposure in business before pursuing my law degree.”

The family has also seen the profession change in the type of work it involves and skills it requires. “The profession is far more diverse than it used to be and driven by the marketplace,” emphasizes Brenda. “We find that as the global market-place has opened up, so has the required knowledge in the accounting profession. You need a vast knowledge; the market demands it, and we’ve answered the call.”

“It’s allowed me to wear a lot of different hats,” continues Brenda, who has also worked as a university educator. “It’s not the traditional path that existed 30-plus years ago. We don’t sit in a room and just audit.”

When it comes to the future of ac-counting, Brenda is particularly excited about the unification of the accounting profession in Canada, having worked on several committees as a CMA represen-tative. “Given the evolution of the global standards and the demands of the mar-ketplace, the time is right to move forward with a common national voice,” she says. “We can make use of our pooled resources to continue to evolve the profession.”

And while Lindsay’s future takes her into the world of law, having worked in the family accounting business has been hugely beneficial. “Being able to work with and be mentored by talented people I’ve known my whole life is the best part of working with family,” she says. “The tricky part is to find the separation between business and family.”

Brenda agrees. “You need to learn to turn the business part off because that focus can be there all the time. But in the end, it’s family first.”

“My dad was at the forefront

with the leadership skills, and

passed that down. It was

then up to each of us to take

it in whatever direction we

wanted.”- BRENDA BURGESS



CPA2_p16-18.indd 18 2015-04-10 2:14 PM

Passing

BRAD AND JEFF BOESE SAW OPPORTUNITY IN THEIR FATHER’S GROWING ACCOUNTING BUSINESSBY Steve Macleod

RAD BOESE STILL RECALLS the life lessons his father passed onto him and his siblings at the dinner table.

“I remember Dad talking about the importance of being confidential with the people that came to our office and what we heard them say,” says the 35-year-old, who grew up in Pincher Creek, Alberta. “We had to be respectful of the people we dealt with.”

It’s a valuable life lesson, and also an important business practice that Brad and his older brother Jeff continue to fol-low after taking over the family business from their father.

Roy Boese established Boese & Co. LLP Certified General Accountants in 1978 as a one-man operation. He slowly

B grew the firm over the years, providing accounting services to local businesses. By the time his two sons took over as partners of the firm in 2012, Boese & Co. was one of the largest accounting firms in the southern Alberta town.

Roy’s interest in becoming an accoun-tant was piqued during high school after he took a few bookkeeping and account-ing courses. Not long after graduating, he pursued his CGA designation while working for an agriculture equipment manufacturer in Linden, Alberta. The manufacturer consolidated its accounting department in Saskatoon, and Roy stayed on for a short time as branch manag-er before joining an accounting firm in Calgary. He stayed for one year, while his wife was training to be a registered

TORCHPassingTORCH

THE



CPA2_p19-21.indd 19 2015-04-13 1:59 PM

nurse, before migrating further south to Pincher Creek.

“The rest of my family was here in Pincher Creek and my background was more rural,” says the 68-year-old, who officially retired in 2012 but still works at the family firm. “I liked the small-town atmosphere.”

Roy was just 30 when he moved to Pincher Creek and launched his firm. He didn’t have ambitious growth plans and let word-of-mouth about his expertise and customer service do the talking for him. “I started small instead of pushing. I had one client and then two, and ended up making a pretty good living,” says Roy. “It’s interesting how accounting works; you have one client and if it goes well, the next thing you know, you have 15 calling you up.”

Business was good enough to let both Jeff and Brad work at Boese & Co. after high school, although neither grew up knowing they would follow in their father’s footsteps. When Jeff joined his father at the firm after high school, he identified with the respect his father had earned over the years and saw an opportunity to grow with the company.

“He was a man who kept his word, operated with integrity and a man people trusted,” says the 41-year-old. “I saw a wide open opportunity and job security.”

Jeff stayed (working with his father) in Pincher Creek and earned a de-gree studying by correspondence at Athabasca University. “That way I could work through school and graduate with no student loans,” Jeff says.

Brad also studied by correspondence after high school, taking classes at Athabasca University before finishing up at Laurentian University. “I spent a few years right out of high school working oth-er jobs, so I wasn’t sure [I would become an accountant] but at 19 or 20 I knew and really started focusing on my degree and accounting,” Brad says. “I took a little longer to decide to pursue this.”

Business for the Boeses has grown steadily and more young accountants

have since joined the firm. By 2010, Boese & Co. had four employees. Just five years later there are eight employ-ees, including seven accountants.

Working in a small town, the Boeses specialize in working with small, owner-operated businesses. Their clients come from a variety of fields, including agriculture, construction, oil and gas, manufacturing, tourism, retail, commod-ity exporting and professional services. “When you’re in a small town, you do it all,” says Jeff. “It’s never a boring day and you get a wide range of experience.”

Their work includes everything from personal taxes – which make up a small portion of the company’s business – to year-end financial state-ments, corporate tax planning, acquisi-tions and negotiations.

“It’s a very successful region and we are part of the local businesses’ man-agement teams,” Jeff says. “We sit down with our clients to figure out their goals and ideas and then come up with plans to help them achieve them. We’re always working with them.”

Succession planning is another major focus for many of their clients. The family itself went through the exercise back in 2012 when Jeff and Brad bought out their father to become the partners of Boese & Co.

With that transition still fresh, there are no plans for the company’s next succes-sion, but there are some possibilities. “If our kids don’t want to get into the business, then we have some tremendous staff that we could work into it,” Jeff says.

About 60 per cent of the firm’s clients are in the Pincher Creek region, but they have clients across Alberta – including some in Linden where Roy lived and worked more than 35 years ago.

The success of Boese & Co. has caught the attention of larger account-ing firms looking to expand into Pincher Creek. “It’s been our choice to stay a small family firm because we like the flexibility of being a small business,” says Jeff. “We value our family time and if we want to take a day off or spend time with our family, we can.”

“We sit down with our clients

to figure out their goals and ideas and then

come up with plans to help them achieve

them. We’re always working

with them.”- JEFF BOESE



CPA2_p19-21.indd 20 2015-04-10 2:13 PM

nurse, before migrating further south to Pincher Creek.

“The rest of my family was here in Pincher Creek and my background was more rural,” says the 68-year-old, who officially retired in 2012 but still works at the family firm. “I liked the small-town atmosphere.”

Roy was just 30 when he moved to Pincher Creek and launched his firm. He didn’t have ambitious growth plans and let word-of-mouth about his expertise and customer service do the talking for him. “I started small instead of pushing. I had one client and then two, and ended up making a pretty good living,” says Roy. “It’s interesting how accounting works; you have one client and if it goes well, the next thing you know, you have 15 calling you up.”

Business was good enough to let both Jeff and Brad work at Boese & Co. after high school, although neither grew up knowing they would follow in their father’s footsteps. When Jeff joined his father at the firm after high school, he identified with the respect his father had earned over the years and saw an opportunity to grow with the company.

“He was a man who kept his word, operated with integrity and a man people trusted,” says the 41-year-old. “I saw a wide open opportunity and job security.”

Jeff stayed (working with his father) in Pincher Creek and earned a de-gree studying by correspondence at Athabasca University. “That way I could work through school and graduate with no student loans,” Jeff says.

Brad also studied by correspondence after high school, taking classes at Athabasca University before finishing up at Laurentian University. “I spent a few years right out of high school working oth-er jobs, so I wasn’t sure [I would become an accountant] but at 19 or 20 I knew and really started focusing on my degree and accounting,” Brad says. “I took a little longer to decide to pursue this.”

Business for the Boeses has grown steadily and more young accountants

have since joined the firm. By 2010, Boese & Co. had four employees. Just five years later there are eight employ-ees, including seven accountants.

Working in a small town, the Boeses specialize in working with small, owner-operated businesses. Their clients come from a variety of fields, including agriculture, construction, oil and gas, manufacturing, tourism, retail, commod-ity exporting and professional services. “When you’re in a small town, you do it all,” says Jeff. “It’s never a boring day and you get a wide range of experience.”

Their work includes everything from personal taxes – which make up a small portion of the company’s business – to year-end financial state-ments, corporate tax planning, acquisi-tions and negotiations.

“It’s a very successful region and we are part of the local businesses’ man-agement teams,” Jeff says. “We sit down with our clients to figure out their goals and ideas and then come up with plans to help them achieve them. We’re always working with them.”

Succession planning is another major focus for many of their clients. The family itself went through the exercise back in 2012 when Jeff and Brad bought out their father to become the partners of Boese & Co.

With that transition still fresh, there are no plans for the company’s next succes-sion, but there are some possibilities. “If our kids don’t want to get into the business, then we have some tremendous staff that we could work into it,” Jeff says.

About 60 per cent of the firm’s clients are in the Pincher Creek region, but they have clients across Alberta – including some in Linden where Roy lived and worked more than 35 years ago.

The success of Boese & Co. has caught the attention of larger account-ing firms looking to expand into Pincher Creek. “It’s been our choice to stay a small family firm because we like the flexibility of being a small business,” says Jeff. “We value our family time and if we want to take a day off or spend time with our family, we can.”

“We sit down with our clients

to figure out their goals and ideas and then

come up with plans to help them achieve

them. We’re always working

with them.”- JEFF BOESE



CPA2_p19-21.indd 20 2015-04-10 2:13 PM

CLOCKWISE FROM LEFT: Brad, Jeff and Roy Boese


CPA2_p19-21.indd 21 2015-04-10 2:13 PM

CLOCKWISE FROM LEFT: Don, David, Bill and John Fowlis (seated)


CPA2_p22-24.indd 22 2015-04-10 2:17 PM

All in the

FOR THE FOWLIS FAMILY, ACCOUNTING PROVIDED A SOLID FOUNDATION FOR AMBITIOUS CAREER PATHS

BY Séamus Smyth

HE FOWLIS FAMILY MAY HAVE been in the accounting world for over three generations, but at a typical family dinner, the

conversation is usually less about num-bers and more about current events and sports. John Fowlis, his two sons, Don and Bill, and now Bill’s son David, are all Alberta-based Chartered Accountants.

John, now retired, was first exposed to accounting through his father who came to Canada in 1912. His father worked in the accounting and budgeting field in what would eventually become CN Rail.

For every member in the family, it was less about a strength in adding

T and subtracting numbers, and more about the opportunity to lead a career full of growth and change. “What attracted me to the field was the education program that they had in Manitoba and the people and the contacts that you could meet,” says the eldest member of the family.

John started his career as an articling student in 1948 in Winnipeg at a local firm named Miller Macdonald (now part of Deloitte). He joined Peat Marwick Mitchell in 1954, which would become KPMG, and eventually forged a path to Alberta, where he served as lead partner on audits for the cities of Edmonton and Calgary. After his retirement from KPMG in 1989, he worked in management and on special

FAMILYAll in theFAMILY


CPA2_p22-24.indd 23 2015-04-10 2:17 PM

projects for the Calgary Stampede, with a focus on horse racing and rodeo.

His two sons, Don and Bill, both used accounting as a concrete foundation for ambitious career paths within the prov-ince. Don went to the University of Illinois at Chicago on a hockey scholarship before returning to the University of Alberta to obtain his bachelor of commerce.

“I think it gives you a pretty good business background. The whole CA process allows you to see a number of different businesses and gain a variety of experiences,” says Don of his accounting background.

The accounting bedrock, combined with his sheer competitiveness, were assets allowing Don to reach impressive heights in Alberta’s business world. “I just wanted to be part of a business and to be able to grow a company,” says Don, who now serves as the chief financial officer of Gibson Energy.

His brother Bill practised in public ac-counting for five years before returning to school to pursue a career in law. “I liked the opportunities that it would provide – it was a great set of skills that you learned, to be used in many different ways and it was a great foundation to start with,” Bill says about the CA designation.

He now has a distinguished hybrid practice as a lawyer and accountant with Miller Thomson LLP, making him particu-larly valuable to clients. “I use the skills that I have as an accountant to interpret finances and advise people about tax and legal matters using that skill set,” he explains. “Law and accounting are very complementary.”

He was recently awarded his Fellow of the Chartered Accountants (FCA) designa-tion as well as the designation of Queen’s Counsel, which honours lawyers who demonstrate exemplary service to the Canadian legal system.

With all of the high achievers in the family, one would think Bill’s son and youngest CA-carrying member would feel the pressure, but it hasn’t been the case.

“When I did get my designation, the whole family was there. Everybody recogniz-es how valuable it is going forward and how much hard work I have had to put in,” says

David. “One of the many benefits to having a family with so many CAs in it is that ev-erybody has been through it. So, they can say ‘Oh, I remember when I did that.’ ”

Times have certainly shifted for ac-countants, with technology playing a vital role over the past decade. “I think it is a lot more difficult to go offline. If you can take your work home with you, that has become a bit more of an expectation. Now that everything is digital, you can work from anywhere and you have to contend with the expectation that you can work at any time,” says David.

His father says one great surprise is that he never anticipated typing so fervently every day and is thankful he prepared with a high school typing class. “It is much more virtual communications, less meet-ings and more conference calls, emails, texts – it is much different in terms of how people communicate,” he says.

In the midst of all that change, the family believes accounting standards are higher than ever. “Every new genera-tion that comes along has to be able to meet the current challenges of the day, which is really no different from what the others have done,” says John. “Carry yourself with integrity – I don’t think that has changed.”

The family looks forward to unification of the profession. “I don’t think it serves professionals well to have three different designations and all are calling them-selves accountants. The general public doesn’t know the difference,” says Don. “I think it is good for the profession. It has been well-thought-out over many years and I think it’s time we get on with it.”

Whatever happens in the future, John says the key traits of the accounting profession will not change. “The vast majority of those in our profession do get out and they contribute not just to earn their own paycheque but to help others in many ways.”

Whether it is a position for the arts, a cultural event or a competitive sport, the accounting world is ready to help by volunteering their time and expertise, even if it’s for the same position over all these years – “for better or worse as the treasurer,” says John with a laugh.

“When I did get my

designation, the whole

family was there. Everybody

recognizes how valuable it is

going forward and how much

hard work I have had to

put in.”

ALL IN THE FAMILY

- DAVID FOWLIS


CPA2_p22-24.indd 24 2015-04-13 1:59 PM

WORLDTravellerRAY HARRIS’S LENGTHY ACCOUNTING CAREER HAS TAKEN HIM AROUND THE WORLD – AND DOESN’T SEE HIM STOPPING ANYTIME SOON

BY Colleen Seto

OR RAY G. HARRIS, accounting has and continues to play a defining role in his life. In 1947, he began his accounting career in Alberta with Winspear, Hamilton, Anderson & Company, an early predecessor of Deloitte

& Touche. He spent 45 years there, playing a critical role in several firm mergers and was honoured with Fellowship in 1968. He advanced to senior positions in the Toronto national office where he retired as chairman in 1992. Since retirement, he has consulted on several international projects, taking him to China, Indonesia, Palestine, Kazakhstan and Kyrgyzstan. He served as a director on several boards, both commercial and charitable, and was also the president of the Institute of Chartered Accountants of Alberta and the Canadian Institute of Chartered Accountants. He continues to work with the CPAs of Ontario on accounting and auditing standards. Vision Alberta talked to Ray about his career from its earliest days.

Vision Alberta: How did you get your start in accounting?RAY HARRIS: I started at business college in Edmonton. After two months, I decided I certainly wasn’t going to be a typist. Account-ing seemed like it might be interesting, and it was something I could understand. I ended up being hired [by Winspear, Hamilton, Anderson & Company] and that’s when I went to Calgary and started my world travels. [Laughs] I was a student accountant doing what we used to call grunt work – all the detail work in accounting and auditing.

VA: Are you still working now?RH: I retired in 1992, but somehow, I keep working. I’m still a con-sultant. I do a fair amount of work for CPA Ontario, investigating

F complaints with respect to accounting and auditing standards. I sit on a few boards. I enjoy what I do.

VA: What were some of the most dramatic shifts you saw over the course of your career?RH: The thing that really stands out in my mind and I’m still dealing with it now, is the development and codification of accounting standards. Becoming involved with international accounting standards – that was a real eye-opener.

When I started, the accounting stan-dards consisted of 10 different standards. Today, we have books full of them. Busi-ness has become so much more complex and that’s what required accounting to change to meet those complexities. We had to have more documented standards for how you dealt with them. It’s not near so simple as it used to be.

VA: What was one of the most memora-ble moments from your career?RH: I guess the highlight was finally becom-ing a real CA. After five years of taking correspondence courses from Queen’s, graduation was certainly a highlight! (continued on page 28)

Q&A: SOME OF THE PROFESSION’S MOST ACCOMPLISHED MEMBERS REFLECT ON A LIFETIME OF ACHIEVEMENTS


CPA2_p25-32.indd 25 2015-04-13 2:00 PM

Ryan Wachter Yi Yang

We are pleased to recognize our Grande Prairie, Edmonton, Red Deer and Lethbridge employees who passed the 2014 Uniform Evaluation (UFE). This is a significant step towards becoming a Chartered Accountant in Canada. We congratulate you all for your hard work and determination, and look forward to your further achievements as valuable members of our team.

BDO is one of the largest national accounting and advisory partnerships in Canada with offices nationwide. Our professionals have the expertise to serve owner-managed businesses, large enterprises, mid-market public companies, communities and non-profit organizations in a broad range of industries.

People who know, know BDO.SM

Assurance | Accounting | Tax | Advisory

www.bdo.ca

Sylvia Ahn Xi (Cassie) Chen Ashley Crabb Zain Farooq Laura Gibbs

Mitchell Kennedy Cory LefebvreJacquelyn Kleinlugtenbeld Alex Lee Kristine Lee

Cynthia RichertMarden Litchfield Paulveer Manesh Alexander May Ryan McKim

Amy StiksmaPrabhleen Saini

BDO CONGRATULATES OUR SUCCESSFUL UFE WRITERS

000CPA-BDO-DPS.indd 1 2015-04-02 10:45 AM

CPA2_p25-32.indd 26 2015-04-10 2:19 PM






www.bdo.ca







CPA2_p25-32.indd 26 2015-04-10 2:19 PM






www.bdo.ca







CPA2_p25-32.indd 27 2015-04-10 2:19 PM

(continued from page 25) And then, of course, becoming a partner in the firm.

VA: What is one of the earliest memories you have working in the field? How were things different in those early days?RH: When I started out, we spent a lot of time travelling from town to town doing work for local businesses. We had to assemble records out of boxes with invoices and cancelled cheques. You don’t see that kind of thing anymore now with computers. Busi-nesses are much more organized now. There are more tools at your disposal to do your accounting records.

In those days, all the firms were in the major cities so we had to spend a lot of time on the road and in hotel rooms; we had lots of fun doing it though!

VA: What has your designation meant to you?RH: It’s meant a fantastic business experience, a very comfortable living and getting to work with lots of different people, businesses and countries.

VA: If you could change one thing about your career, what would it be?RH: Not sure I would have done very much different. I might have gotten involved in the international work earlier so I could have travelled more. But I didn’t suffer a lot; all of the work I did, espe-cially the mergers, it was all a lot of fun.

VA: You’ve done some remarkable international work, particularly with the World Bank. What was that like?RH: I got a call from a partner in Washington right before re-

tirement. He asked me to help with a proposal for a project in China, and asked me to lead the team if we won the job. Lo and behold, we won the job. So I moved to Beijing for three years.

What I knew about China when I took the job could fit on the back of a match-book. It was a very educational experience for me. Had I known such things existed, I would have retired five or 10 years earlier! It was a very enjoyable time with wonderful people and great work.

VA: Do you have any advice to give new accountants who are just starting out?RH: Dedication to continuing education is something that is extremely important in the profession. You have to be prepared for hard work. It’s very demanding at times. But great results come from meet-ing those demands, personally and from a monetary point of view. Be flexible, open to change and accepting of new situations.

VA: What’s the biggest misconception people have about the accounting profession?RH: That it’s something that requires a degree in mathematics, and it’s all number crunching. What it requires is interpersonal skills and an ability to keep learning how to learn.

VA: What are you most proud of in your career?RH: The fact that I was instrumental in developing our western Canadian firm into a national and international firm. Certainly I didn’t do it myself but I took part and I’m very proud of that.

VA: What is one word you would use to describe the kind of accountant you are?RH: I’m certain that my former partners would have a number of different words but all I can come up with is professional.

VA: What do you see for the future of accounting?RH: It’s going to continue to develop and change, and do so more and more rapidly. No mistake about that.

Ray Harris

Q&A


CPA2_p25-32.indd 28 2015-04-13 2:00 PM

(continued from page 25) And then, of course, becoming a partner in the firm.

VA: What is one of the earliest memories you have working in the field? How were things different in those early days?RH: When I started out, we spent a lot of time travelling from town to town doing work for local businesses. We had to assemble records out of boxes with invoices and cancelled cheques. You don’t see that kind of thing anymore now with computers. Busi-nesses are much more organized now. There are more tools at your disposal to do your accounting records.

In those days, all the firms were in the major cities so we had to spend a lot of time on the road and in hotel rooms; we had lots of fun doing it though!

VA: What has your designation meant to you?RH: It’s meant a fantastic business experience, a very comfortable living and getting to work with lots of different people, businesses and countries.

VA: If you could change one thing about your career, what would it be?RH: Not sure I would have done very much different. I might have gotten involved in the international work earlier so I could have travelled more. But I didn’t suffer a lot; all of the work I did, espe-cially the mergers, it was all a lot of fun.

VA: You’ve done some remarkable international work, particularly with the World Bank. What was that like?RH: I got a call from a partner in Washington right before re-

tirement. He asked me to help with a proposal for a project in China, and asked me to lead the team if we won the job. Lo and behold, we won the job. So I moved to Beijing for three years.

What I knew about China when I took the job could fit on the back of a match-book. It was a very educational experience for me. Had I known such things existed, I would have retired five or 10 years earlier! It was a very enjoyable time with wonderful people and great work.

VA: Do you have any advice to give new accountants who are just starting out?RH: Dedication to continuing education is something that is extremely important in the profession. You have to be prepared for hard work. It’s very demanding at times. But great results come from meet-ing those demands, personally and from a monetary point of view. Be flexible, open to change and accepting of new situations.

VA: What’s the biggest misconception people have about the accounting profession?RH: That it’s something that requires a degree in mathematics, and it’s all number crunching. What it requires is interpersonal skills and an ability to keep learning how to learn.

VA: What are you most proud of in your career?RH: The fact that I was instrumental in developing our western Canadian firm into a national and international firm. Certainly I didn’t do it myself but I took part and I’m very proud of that.

VA: What is one word you would use to describe the kind of accountant you are?RH: I’m certain that my former partners would have a number of different words but all I can come up with is professional.

VA: What do you see for the future of accounting?RH: It’s going to continue to develop and change, and do so more and more rapidly. No mistake about that.

Ray Harris

Q&A


CPA2_p25-32.indd 28 2015-04-13 2:00 PM

BY Robbie Jeffrey

RANT HINCHEY is the kind of person who knows what his supermarket bill will be by the time he reaches the counter. He retired in 2006 after a varied and successful career as an accountant, spending 18

years in public practice in B.C. before braving the extreme cold in Yellowknife, where he spent the remainder of his career. He became president of the Alberta CGA association while there, in addition to stints as chairman and CEO of the N.W.T. Workers’ Compensation Board and on the Canada Revenue Agency board of management. Today, his son is a partner at the firm Grant bought when he moved to Yellowknife in 1973, and he and his wife Mar-ilyn recently celebrated their 56th wedding anniversary in Buda-pest. But while Grant is enjoying his retirement, he still praises his industry for the opportunities it provided him. “Some people think they’re just going to be stuck doing books or audits for their whole life,” he says. “Nothing could be farther from the truth.”

Vision Alberta: How did you originally become interested in accounting?Grant Hinchey: In my high school yearbook, they asked the usual questions. One of them was, “What do you want to be?” And I said a Chartered Accountant (CA). I really don’t know why because I didn’t know anybody who was in the profession. It just so hap-pened that I had a couple of spare periods during high school, so I took accounting and found it extremely easy. It was very logical.

VA: How did your career begin?GH: After high school I worked for a couple of years, and then I went to Mount Royal College in Calgary and took business admin-

G istration. I ended up as an office manager for a Calgary linen supply company, but I wanted to go into the accounting profes-sion so I decided to take the Certified Pub-lic Accountant program. At that time, it was handled out of the University of Western Ontario. It took me six months to get the university to recognize my matriculation, which I took in Alberta. So I ended up going to an independent firm in Kelowna that had no designation, but aside from being accountants, they were also notaries and trustees in bankruptcy. I ended up taking the Certified General Accountant program out of the University of British Columbia.

I was in B.C. in public practice at a firm called Thompson Accounting Services for 18 years. I managed the firm for about 14 of those, and then I either wanted to buy the firm or change. I had a number of opportunities but had, for one reason or another, always had a desire to go north. So my wife Marilyn and I went to Yellow-knife in February 1973 to take a look at it, and I felt the potential was very good. My wife was born in Rossland and raised in Kelowna, and when we got off the plane it was -48 C. But still, we packed up and moved there in July of that year. And we

GO NORTHYoung ManGRANT HINCHEY BUILT HIS CAREER BY FOLLOWING HIS SENSE OF ADVENTURE – REGARDLESS OF THE CLIMATE


CPA2_p25-32.indd 29 2015-04-10 2:20 PM

were in Yellowknife for 30 years.

VA: Did you have any expectations for the path your career would take?GH: No, I was very open about it. I knew I didn’t want to spend my life doing audits; I wanted variety and found that in the smaller practice. I had an insatiable appetite for reading tax manuals, which my wife could never understand. If we went away on a holi-day, I’d take tax manuals with me.

VA: What did you enjoy early on in your career?GH: I liked interacting with the customers and felt that a major part of our role was to develop their knowledge and understanding of what they could do if they managed their finances more effectively.

VA: What was the most dramatic shift in the industry that you witnessed over the course of your career?GH: When I was first up in the Arctic, we would go out and do audits and we had to take our calculators, our bedrolls, and even in some cases, food, because we worked in very small communi-ties. And of course, the first computers used to weigh a ton. So the computers of today have made life so much easier. I spent so much time doing spreadsheets manually, so you had to develop better mental skills. But now, you can do so much of it on the computer that you can accomplish a lot more in less time.

VA: If you could change one thing about your career, what would it be? GH: I don’t think I would change anything. I had a very good rela-tionship with the commissioner of the N.W.T., and I was president

of CGA Alberta for a year and worked on the Alberta board. Then, I was president of Northwest Territories/Nunavut CGA four times, and I was on the national board for many years. I also spent three years as the Canadian voting delegate to the IFAC. The opportunities seemed to flow.

VA: What do you think about the unification of the designations under one banner?GH: I think it’s great. One of the things I used to find very frustrating is that we had three national associations who were fighting one another rather than working together. I felt there were so many areas of specialization that needed to be developed, and we should be one organization provid-ing excellent PD programs that enable our individuals to provide excellent service to their customer base.

VA: Looking back on your career, what are you most proud of?GH: Being presented with the John Leslie Award by CGA Canada was a great honour. The award is presented to someone who has made a significant contribution to the profession and public as a whole – it’s like a gold medal. Beyond that, I’m proud of my successful marriage, raising six children and having 17 grandchildren and one great-grandchild! The thing is, you have to enjoy life and enjoy what you’re doing. It’s essential that you get involved in your community and take an active role, because communities need that energy coming into them to help them develop and expand.

Q&A

Grant Hinchey

“I HAD AN INSATIABLE APPETITE FOR READING TAX MANUALS,

WHICH MY WIFE COULD NEVER UNDERSTAND. IF WE WENT AWAY

ON A HOLIDAY, I’D TAKE TAX MANUALS WITH ME.”


CPA2_p25-32.indd 30 2015-04-13 2:00 PM

GraspingOpportunityALWAYS BE WILLING TO REACH BEYOND YOUR COMFORT ZONE, SAYS KENNETH BIGGS, ONE OF THE PROVINCE’S MOST ACCOMPLISHED AND INFLUENTIAL ACCOUNTING PROFESSIONALS

BY Kelly S. Thompson

ENNETH BIGGS’ nearly 60 years in the accounting profession is proof that a career in numbers can be rich, varied and satisfying.

His career spanned 1947 to 1995, with several corporate and board roles, including director of Edmonton Tele-phones and Canadian Utilities and executive vice-president at Oxford Development Group.

To give back to the profession that gave him so much, Ken, who holds both a CA and CMA designation, began volunteering with CMA in 1970 and later represented Canada on the International Federation of Accountants Council. He has been recognized with several major honours by both professional bodies, including Fel-lowship by both the CA and CMA bodies, a Distinguished Service Award, and Lifetime Achievement Award; as well as receiving more broad recognition with the Queen’s Diamond Jubilee medal.

Although his professional accomplishments are plentiful, his career stands out for his dedication to giving back to both future accountants and his community. For example, he served as chair of the Salvation Army fundraising committee and worked on ad-visory groups for the accounting department at the University of Alberta School of Business.

Ken is spending his retirement carefully managing his invest-ment portfolio and dabbling in photography, a hobby that came in handy during his world travels. With a career that provided endless opportunities and a wife who supported him every step of the way, he has been one of the most influential accountants, philanthropists and professionals in Alberta’s history. Vision Alberta talked to him about his accomplished career.

K Vision Alberta: In a world where many people shift careers several times over their lives, what kept you working in accounting?KENNETH BIGGS: The training in the accounting profession opens up a world of business opportunities. One is not limited to any one industry or to any geographic location. Canadian professional accounting designations are well respected globally. As my career unfolded, less time was spent on accounting and more of each day was on matters related to financial and general management.

VA: What were some of the most dramatic professional shifts you saw over the course of your career?KB: The accounting profession evolved from one primarily concerned with the “attest function,” or public accounting, to a broad business profession, encompass-ing financial and management accounting spheres of activity. In Canada and globally, a majority of professional accountants are now engaged in activity other than public accounting. Whereas in the 1950s, CMAs would be focused on cost accounting, now


CPA2_p25-32.indd 31 2015-04-10 2:20 PM

the field of expertise has broadened to management accounting that covers a spectrum of management practices, including stra-tegic planning and leadership skills necessary for the creation of long-term value for enterprises.

VA: What is one of the earliest memories you have working in your field? How were things different then?KB: I can recall, without much pleasure, the struggle to close off accounts and consolidate financial records in the time before computers and computer software (or fax machines) in a company with multiple divisions, subsidiaries and operations in a number of countries.

VA: There is a scholarship in your name through the profes-sion. How did this come to be? Why is it important to you?KB: The scholarship is to assist aspiring management accoun-tants who show leadership ability and involvement in community or other activities. It is a way to extend my interest in manage-ment accounting by recognizing and encouraging talent to this sector of the profession.

VA: What has your designation meant to you?KB: Both the CMA and CA designations have opened doors to career opportunities through the years. The training leading to these designations laid the foundation and set the principles that guided activity and all decision-making throughout my career.

VA: You serve, or have served, on several charity boards and have done a lot of volunteering. Why is giving back so vital in both your personal and professional lives?KB: Being involved in the profession or community or in not-for-profit enterprises all enrich life experiences and, in fact, make you a better performer in your busi-ness posts. I found that much of what was experienced from volunteer activity made me much better equipped to manage chal-lenges experienced in my business career.

VA: If you could change one thing about your career or the way you worked, what would it be?KB: If one had the luxury of “redoing,” it would be to have greater confidence earlier in my career to take on new challenges and stretch more to grasp opportunities. The unfortunate consequences of account-ing financial training is that one becomes skilled in all things about risk and not much about reaching out and taking on new challenges.

VA: Do you have any advice to give new accountants who are just starting out in their careers?KB: Be always willing to reach beyond one’s comfort zone. Never be satisfied with what you know and what you have achieved and consider what you need to be better prepared to strengthen your knowledge and acumen.

Kenneth Biggs

“IF ONE HAD THE LUXURY OF ‘REDOING,’ IT WOULD BE TO HAVE GREATER CONFIDENCE

EARLIER IN MY CAREER TO TAKE ON NEW CHALLENGES AND

STRETCH MORE TO GRASP OPPORTUNITIES.”

Q&A


CPA2_p25-32.indd 32 2015-04-10 2:20 PM

“VOLUNTEERING … IS IMPORTANT BECAUSE IT’S REWARDING PERSONALLY AND YOU MAKE A CONTRIBUTION.”SANDRA KINGPAGE 39

“THE FUTURE OF ACCOUNTING IS

VERY PROMISING.”RAFIK KURJI

PAGE 41

“IT GETS YOU THE SKILLS YOU NEED TO SUCCEED AND

HELPS YOU THINK CRITICALLY ABOUT EVERYTHING IN LIFE.”

MARK WOLTERSDORF PAGE 45

“IT’S MEANT A LOT MORE FREEDOM, A LOT LESS FEAR,

A LOT MORE CHOICE AND CAPACITY.”

SONYA VON HEYKINGPAGE 43

Perspective. Versatility. Opportunity. These are just a few of the words that the accounting professionals in the pages that follow have used to sum up what their designations have meant to them. Whether it’s CGA, CMA, or CA, these credentials have left a profound impact on the professionals who earned them. They have served as a springboard to new opportunities and led to long and fulfilling careers. They have inspired them to mentor and teach others and give back to the community. As legacy designations, they have also helped to define the profession as it moves toward unification into a single CPA designation. While these accounting professionals are excited about the future, they are equally proud of the designations that have brought them to where they are today.

We asked accounting professionals the question: “In one or two words, what does your designation mean to you?” They answered with some defining words that are highlighted in the following pages.

A PROUD LEGACY


MEMBERPROFILES

CPA2_p33-47.indd 33 2015-04-10 2:08 PM

STELLA PENNER CA FCGA | CALVISTA LLP

W. DOUG WYLIE CMA ICD.D | OFFICE OF THE AUDITOR GENERAL

STELLA PENNER WAS 18 WHEN SHE started bookkeeping for her father’s agri-cultural feed manufacturing business in Virden, Manitoba. She never received for-mal training in budget-balancing, but she had a talent for numbers and her mother taught her the basics: cost accounting, year-end adjustments, and the standard debits and credits.

In 1974 Stella moved to Winnipeg and, based on strong references from her father’s business auditors, got a job book-keeping with a CA firm. Then, lured by the promise of making more money in con-struction, she told the firm she would stay only if she could do what the men were doing. “All the people in articling were

men and I was stuck doing bookkeeping,” she says. She learned she couldn’t switch to the audit team unless she was working towards an accounting designation, so she registered in the CGA program.

After a few months in the program, Stella realized something: she genuinely enjoyed it. “I was getting good marks, enjoying the work, and at some point I thought, ‘I like this. Why not do it for a living? ’ ”

Stella earned her CGA title in 1984 af-ter moving to Edmonton. When the small CA firm she worked with merged with a national firm, she went for her CA desig-nation so she could teach in the company’s professional development programs.

After various roles in teaching accounting at the University of Alberta, Mount Royal University and NAIT, working in public practice, and a stint in the 1990s as CEO of CGA Alberta, Stella, now a partner at Calgary-based Calvista LLP, says her designations remain a meaningful part of her life.

She’s also excited for the future of the CPA program. “I’ve been dreaming of this day ever since I was with the CGA Association,” she says. “I always hoped it would happen in my lifetime and I’m very glad it happened before my career is over.”

BY JEN JANZENPHOTO BY BOOKSTRUCKER

CORNERSTONE


CPA2_p33-47.indd 34 2015-04-10 2:08 PM


W. DOUG WYLIE HAS ALWAYS HAD an entrepreneurial spirit. He originally wanted to own and operate a business, but his father convinced him to first attain an accounting designation. That way, he would have a solid career to fall back on if the entre-preneurial world didn’t work out.

He chose the CMA route because of its fo-cus on strategy and management accounting, and was hired at the Office of the Auditor General. He thought he would be there just long enough to get his CMA designation, but more than 25 years later and now the assistant auditor general for Alberta, he doesn’t plan on going anywhere soon.

“It’s very challenging but it’s also very interesting to be a legislative auditor,” Doug says, explaining that his office audits all government departments, boards, agencies and commissions. “We have a unique role in legislative accountability.”

The office also assembles reports on issues facing the province. A highlight for Doug was the office’s recent report on chronic dis-ease management, which stood out because it’s an important aspect of Alberta’s health system impacting hundreds of thousands of Albertans. “This job bridges the gap between business and accounting for me,” he says. “I’ve been able to see hundreds of organizational structures and processes. It’s fascinating work.”

Doug is often asked what makes a good auditor. His answer? Curiosity and a desire to make systems and processes function better to achieve organizational objectives. A good auditor will ask the question “Why?”

What has being a CMA offered him? “It’s meant everything,” Doug says. “It’s given me that foundational base to look at things from an organizational perspective. I’ve really drawn on it over my career.”

BY JEN JANZEN

ORGANIZATIONAL PERSPECTIVE


CPA2_p33-47.indd 35 2015-04-10 2:09 PM


W. DOUG WYLIE HAS ALWAYS HAD an entrepreneurial spirit. He originally wanted to own and operate a business, but his father convinced him to first attain an accounting designation. That way, he would have a solid career to fall back on if the entre-preneurial world didn’t work out.

He chose the CMA route because of its fo-cus on strategy and management accounting, and was hired at the Office of the Auditor General. He thought he would be there just long enough to get his CMA designation, but more than 25 years later and now the assistant auditor general for Alberta, he doesn’t plan on going anywhere soon.

“It’s very challenging but it’s also very interesting to be a legislative auditor,” Doug says, explaining that his office audits all government departments, boards, agencies and commissions. “We have a unique role in legislative accountability.”

The office also assembles reports on issues facing the province. A highlight for Doug was the office’s recent report on chronic dis-ease management, which stood out because it’s an important aspect of Alberta’s health system impacting hundreds of thousands of Albertans. “This job bridges the gap between business and accounting for me,” he says. “I’ve been able to see hundreds of organizational structures and processes. It’s fascinating work.”

Doug is often asked what makes a good auditor. His answer? Curiosity and a desire to make systems and processes function better to achieve organizational objectives. A good auditor will ask the question “Why?”

What has being a CMA offered him? “It’s meant everything,” Doug says. “It’s given me that foundational base to look at things from an organizational perspective. I’ve really drawn on it over my career.”

BY JEN JANZEN

ORGANIZATIONAL PERSPECTIVE


CPA2_p33-47.indd 35 2015-04-10 2:09 PM

TYLER BERTAMINI’S PATH INTO accounting was largely a result of strategic think-ing. He saw first-hand how his father’s CMA designation not only provided him with a good career, but a stable one as well: “The Internet was just becoming a thing people have in their homes,” Tyler recalls. “People were talking about how the information age is on the horizon. I wanted a line of work that would evolve hand-in-hand with technology instead of a job that would become obsolete because of technology.”

Tyler began his journey as an accounts receivable clerk – starting out “as every accoun-tant should,” he says – and, over seven years of part-time instruction, he earned an accounting degree from SAIT. He went on to finish his CMA designation, which he earned in 2012.

One of his resumé highlights comes from his time with the Calgary Real Estate Board (CREB). As part of a large team, he worked on a manual for CREB’s board of governors. “A lot of young accountants don’t get that exposure of working so closely with a board,” he says, adding that governance is an expected competency for a CMA.

Now a controller with North Star Con-tracting in Calgary, Tyler enjoys giving back to the profession that has served him so well; he serves as an academic mentor at SAIT, advis-ing and mentoring students enrolled in the ap-plied accounting degree in addition to working with CPA’s Business Case Competition, where he coaches SAIT’s team.

Tyler’s strong support for the new CPA designation reminds him of his roots and the importance of growth: “It’s important to me: my dad was a CMA and I was mentored by other CMAs. I do have that sentimental feel-ing but at the same time I believe what we’re doing [with CPA] is important and I’m 100 per cent in support.”

BY JEN JANZENPHOTO BY BOOKSTRUCKER

OPPORTUNITY

TYLER BERTAMINI CMA | NORTH STAR CONTRACTING


CPA2_p33-47.indd 36 2015-04-10 2:09 PM

EDMONTON, HARDISTY, SEDGEWICK, Olds, Camrose: Bryn Jones’s work history sounds more like Johnny Cash’s “I’ve Been Everywhere, Man” than it does an accountant’s resumé. But it’s his account-ing background that made his geographic manoeuvres possible in the first place.

“It’s a career path with a lot of flexibility and opportunity,” he says, adding that his own employment trajectory has been “ev-erything and more than I’ve anticipated.”

Currently the chief financial officer at Command Fishing and Pipe Recovery Ltd., Bryn’s prior work experience has included the fields of agriculture, municipal government, and public practice. “It’s hard to describe what an

accountant does,” he says. “It leads in so many different directions. Every industry has room for you.”

Becoming an accountant was never Bryn’s lifelong dream. He enrolled in university intending to become a biologist or a financial advisor, but he discovered that not only did he enjoy accounting, but he was good at it too.

Initially planning on earning his CA designation, Bryn felt more at home with the strategic side of business, so he enrolled in the CMA program. He was working with a cattle company in Hardisty when an auditor offered Bryn a job, along with the chance to gain a CA title. “In hindsight, [CA and CMA] is

an awesome combination,” Bryn says. “I’ve long been an advocate of seeing the strengths of both designations. The CA focus has made really great accountants and CMAs have made some really great managers. Combined, it’s a deadlier skill set.”

The flexibility he’s enjoyed in his own career is why Bryn is a big supporter of the new CPA label: in fact, he’s currently mentoring a CPA student. “I really think it will create accountants who have a broader base, which means they will be more versatile,” he says.

BY JEN JANZENPHOTO BY VINSON LIM

BRYN JONES CMA CA | COMMAND FISHING AND PIPE RECOVERY LTD.

TYLER BERTAMINI CMA | NORTH STAR CONTRACTING

VERSATILITY


CPA2_p33-47.indd 37 2015-04-10 2:09 PM

DAVID CRAIN MBA FCMA | STRATHCONA-TWEEDSMUIR SCHOOL

SANDRA KING FCGA | KING AND COMPANY

DAVID CRAIN IS PASSIONATE ABOUT his work and designation of Fellow of the So-ciety of Management Accountants of Canada (FCMA), a title he describes as “transforma-tional.” As the executive director, finance and operations, at Strathcona-Tweedsmuir School in Calgary, his experience and education allow him to confidently fill roles in a variety of areas, including human resources, finance, IT and more.

While some might assume that accoun-tants deal strictly with finance, David says that with his designation comes endless flexibility, and no limitations on career

options and potential. “Your career is what you make it, with an accounting designation being the initial springboard,” he says. He notes that his CMA des-ignation “created a passion for lifelong learning,” an attribute that he insists is vital to continued progress in the industry and something he emphasizes to his students. As an instructor of accounting at the post-graduate level, David says he enjoys the “opportunity to give back to the profession through mentoring of new can-didates.” His devotion to education netted him the CMA Alberta Instructor of the

Year award in 2010.David is excited about the future and

the amalgamation of the designations under one umbrella. “As the merger of the CMA, CGA and CA legacy designations continues, there are many opportunities that will emerge,” David says. With five children, and a partner who also holds the FCMA designation, the future of accounting looks bright, especially in the Crain household.

BY KELLY S. THOMPSONPHOTO BY DON MOLYNEAUX

TRANSFORMATIONAL


CPA2_p33-47.indd 38 2015-04-10 2:09 PM

SANDRA KING FCGA | KING AND COMPANY

SANDRA KING SAYS SHE FELL INTO the accounting industry by accident. She was working for a construction company that went bankrupt and the bankruptcy trustee asked for her help in wrapping matters up. After that was completed, he hired her to work at his chartered accounting firm.

Today, Sandra is the owner of King and Company, a CGA firm in Calgary that she’s been operating for 25 years. Although she says she’s approaching an age where most people think about winding down, she is enjoying focusing on new areas that interest her. That means she is continuing to run her business, but has moved into more of a consulting and advising role.

Sandra holds a Certified General Accoun-tant designation and was awarded a fellowship in 2004 based on her volunteer service, contributions to the accounting profession as a whole, and community service.

Sandra actively served the CGA Alberta body. “Volunteering with the association is not required, but it’s important because it’s reward-ing personally and you make a contribution,” Sandra says. “Through my work with the association – such as committee work – I can count a lot of personal friends and professional colleagues and contacts I’ve met. It’s a learning experience and I’ve had a lot of fun doing it.”

Sandra says the designation has helped move her forward in her career, opening doors that would not have opened otherwise. The designation also commands respect in the business world because it shows a person has achieved a certain level of knowledge and experience.

“There’s a stereotype about accountants being dull and plodding creatures and we’re way more than that,” she adds. “We have a lot of talents and interests.”

BY HEIDI TURNERPHOTO BY BOOKSTRUCKER

OPPORTUNITY


CPA2_p33-47.indd 39 2015-04-13 2:00 PM

JASON’S SCHWAB’S AFFINITY FOR accounting began early. A student with a tal-ent for math and science, he took accounting as an option in high school. “It was easy and it was fun,” he says. That experience, coupled with an older cousin who was an accountant, helped steer Jason into the profession.

Now the chief operating officer with the legal firm Reynolds Mirth Richards & Farmer LLP, Jason’s voice rises with pleasure when he describes the CMA designation he earned in 2000 as “awesome.” He chose the CMA track because the forward-looking nature of the work appealed to him. Jason is adamant that the designation advanced his career. “It garners a lot of respect. The environment that I work in prides itself on education, so my col-leagues were very celebratory when I achieved my designation,” he says.

One thing that stuck with Jason while he was working towards his designation was the program moderators inspiring him to do more. That motivation can be a much-needed boost in a challenging program that is layered on top of school or a full-time position. So when he completed the journey, he was inspired to fulfill that same function for the next generation and teach CMA students. “I loved the program and I wanted to give back. It’s very rewarding to see the students convo-cate,” says Jason.

In 2014, the profession honoured Jason’s commitment to both the membership and the community by awarding him the Fellowship designation. Having walked a mile in his students’ shoes, Schwab knows the chal-lenges and the rewards of designation. “It’s something I wanted and I’m very proud of my achievement.”

BY SUE LEBRETONPHOTO BY COOPER + O’HARA

JASON SCHWAB FCMA | REYNOLDS MIRTH RICHARDS & FARMER LLP

AWESOME


CPA2_p33-47.indd 40 2015-04-10 2:09 PM

RAFIK KURJI BREAKS THE MOULD ON the adage that those who can’t do, teach. As associate professor of accounting at the Bissett School of Business at Mount Royal University, Rafik is helping to shape the next generation of accountants. “Teaching is the most rewarding and satisfying experience,” he says.

Rafik’s own education and career enjoyment is part of what spurred him into a passion for educating. “It is exciting, thunderous and sexy!” Rafik says of the accounting profession, a sentiment he hopes to inspire in his students. He holds a bachelor of commerce and was awarded his

CMA designation in 1987 and the FCMA designation in 2014. The designation colossally impacted his career by offering employment opportunities outside of a traditional accountant framework, thanks to the designation’s emphasis on leadership, management and communication. “My accounting designation has provided me with a clear understanding that accounting is the language of business,” Rafik reflects. He consistently develops methods to help his students grasp this language, by using real-world examples to highlight accounting as a part of everyday life.

Moving forward with a new, unified

designation, Rafik is excited about the continued opportunities it offers not only his own career, but also his students’ careers. “The future of accounting is very promising … I have no doubt in my mind that the CPA designation will be the premier business designation one would aspire for,” he predicts. With the proper education and designation, Rafik has proven that there is no limit to what accountants can achieve.

BY KELLY S. THOMPSONPHOTO BY CHRISTINA RYAN

RAFIK KURJI FCMA | BISSETT SCHOOL OF BUSINESS

JASON SCHWAB FCMA | REYNOLDS MIRTH RICHARDS & FARMER LLP

COLOSSAL IMPACT


CPA2_p33-47.indd 41 2015-04-10 2:09 PM

ADAM BATTISTESSA CGA | SHELL

SONYA VON HEYKING CA | UNIVERSITY OF LETHBRIDGE

CREDIBILITY IS THE WORD THAT Adam Battistessa, Canadian property tax manager with Shell, uses to encapsulate the power of his CGA designation. The significance of this term is apparent as he describes the benefits of the designation that has helped propel his career at Shell. “It didn’t happen right away, but over time I was taken more at face value by col-leagues. I was definitely more marketable within the company,” he says.

For Adam, the designation has en-hanced his perspective. Starting as an economist, he accumulated a wealth of

principle-based knowledge, but the CGA designation enabled him to use this knowl-edge in a structured way. His main interest is accounting theory: “I am interested in the ‘why,’ what drives people to do things based on a financial statement.”

Despite having an economics degree and an MBA, the path to the designation was six years long. Adam drew motivation from the knowledge that it would lead to more opportunities and that Shell placed a high value on credentials. “It gave me more choices as well as a fulfilling career,” admits Adam, who has worked in many

areas in addition to finance at Shell throughout his 23-year career.

Adam mentors Shell students working towards their CGA to broaden their perspective beyond accounting by really understanding the business and becoming a trusted advisor. In addition to coaching students, Adam enjoys judging MBA case competitions as both a pastime as well as a means of keeping his own skill set razor sharp.

BY SUE LEBRETONPHOTO BY DON MOLYNEAUX

CREDIBILITY


CPA2_p33-47.indd 42 2015-04-10 2:09 PM

SONYA VON HEYKING CA | UNIVERSITY OF LETHBRIDGE

IT’S A FACT OF LIFE: YOUNG PEOPLE can make bad decisions. Sonya von Heyking, director of the CPA Bridging Program at the University of Lethbridge, is no exception: she dropped out of high school, moved from Ottawa to Alberta on a whim and spent six years as a bartender before, at 24, starting on the path to become a Chartered Accountant.

Encouraged by an instructor in a college business administration diploma program who recognized her aptitude, she earned her CA designation at age 32. “It was a big change to go from not really having any marketable skills or education to having one of the preeminent designations in the country,” Sonya says.

That change was multifaceted. “For me, it’s meant a lot more freedom, a lot less fear, a lot more choice and capacity,” Sonya ex-plains. “Because you have a designation that gives you the nice things like job security, you also have the mental space to figure out what you enjoy doing. You have a skill set that you really can translate into almost anything. You’re among the world’s greatest problem-solvers, so you can find out what you want to do and make that change.”

Today, Sonya splits her time between directing a bridging program helping people enter the CPA profession and teaching accounting at the University of Lethbridge. She also operates her own company, Civan-tage, on the side and maintains a rigorous training schedule to keep her in shape for half-marathons, duathlons and obstacle races. “It feels like it’s come full circle,” she explains. “I’m the one now in the classroom driving people and identifying people and supporting them in their path. It’s truly amazing.”

BY ROBIN SCHROFFELPHOTO BY ROB OLSON

NO FEAR


CPA2_p33-47.indd 43 2015-04-10 2:09 PM

CAREER FULFILLMENT IS IMPORTANT for Lara Gaede and she’s found it as the chief accountant and newly appointed chief financial officer of the Alberta Securities Commission, the regulatory agency for securities legislation in the province. The dual role enables her to continue to do the work she loves – she’s been chief accountant for five years – while adding a new opportunity for learning and growth.

As a CA, Lara is proud of her designation and the skill set, stability and choice it has provided her. “It wasn’t easy to achieve and because it wasn’t easy, I put a lot of value on it. I’ve always been very proud of it,” she says. “It gives you a lot of different roads you can travel. I like that I’m not on one set path for the rest of my life.” Laura was recently awarded the FCA designation.

One of the things Lara most enjoys about her designation is the opportunity to mentor those considering the profession; she often participated in recruiting events put on by the Institute of Chartered Accountants of Alberta, and hopes to continue to do so for the unified profession. She is also active in the profession in other ways, including as a member of the Accounting Standards Board and the board of governors of the Chartered Accountants Education Foundation. Beyond these professional volunteer roles, she has worked with other non-profits throughout her career. “It’s given me the chance to give back,” Lara says. “It’s great to be able to volunteer in different areas and feel that you have some-thing to contribute.”

BY ROBIN SCHROFFELPHOTO BY DON MOLYNEAUX

LARA GAEDE FCA | ALBERTA SECURITIES COMMISSION

FULFILLING


CPA2_p33-47.indd 44 2015-04-10 2:09 PM

AS A PARTNER WITH DENTONS Canada LLP and one of Canada’s leading tax lawyers, Edmonton-based Mark Wolt-ersdorf plays a key role in the negotiation and counsel of multimillion-dollar business transactions. Behind that success in law is a strong background in accounting: Mark started his career as an accountant and holds the CA (he is a Fellow of the Chartered Accountants), CMA, and CGA designations.

“The designations are well-respected; they open doors. Once those doors are open, it’s up to you to make the best of it,” he says. “It gets you the skills you need to succeed and helps you think critically about every-

thing in life. It has a very positive influence.”Aside from giving Mark an in-depth un-

derstanding of transactions, his accounting background has proven invaluable in his tax law practice in other ways. “The commu-nication is vastly improved by being able to speak with accountants in accounting terms, as opposed to having to speak to them as a layperson,” he says. “There’s a language that’s understood and the transaction can be completed far more efficiently.”

While working full time in law, Mark’s role in the accounting profession is an active one. He’s taught for a laundry list of institutions and associations, including the University of Alberta, the University of

British Columbia and currently the CPA Alberta Joint Venture. He has also developed preparatory lesson notes for the Uniform Evaluation, supplemental study guides for the pre-designation process, and continuing professional development course materials.

With the designation unification, Mark intends to contribute to the pro-fession as much as he can. “My goal is to take this new, improved version of the accounting profession and do what I can to make it even better yet.”

BY ROBIN SCHROFFELPHOTO BY BUFFY GOODMAN

MARK WOLTERSDORF FCA CMA CGA | DENTONS CANADA LLP

LARA GAEDE FCA | ALBERTA SECURITIES COMMISSION

OPENS DOORS


CPA2_p33-47.indd 45 2015-04-10 2:09 PM

RYAN KRUTZFELDT CGA | COLLICUTT ENERGY SERVICES CORP.

RYAN KRUTZFELDT IS VICE-PRESIDENT of operations for Collicutt Energy Services Corp. Although he has moved from the accounting side into operations, he says his accounting experience is invaluable, providing him with a base of knowledge to make important decisions.

“Accounting absolutely helps,” Ryan says. “Accounting helps you put the pieces together. I can look at a financial state-ment and understand what it says. I can tell where we excel and where we need to improve. It’s an important aspect of being in operations.”

Ryan says his CGA designation has opened doors for career advancement and given him the real-life experience and skills to apply his education and training to everyday situations.

Ryan first got into accounting because he enjoyed working with numbers and was interested in how businesses operate. After starting off as a senior accountant for Collicutt, Ryan became controller and then vice-president of finance before becoming the vice-president of operations, where he uses his financial experience to support the accounting

department. “My day is always full and constantly changing,” Ryan says. “Every day is different.”

In addition to his work as an opera-tions manager for Collicutt, he chaired the CGA Central Alberta chapter for four years and now sits on the executive board for the Central Alberta CPA chapter. He is also teaching Introduc-tion to Financial Accounting at Red Deer College.

BY HEIDI TURNERPHOTO BY DON MOLYNEAUX

POSSIBILITIES


CPA2_p33-47.indd 46 2015-04-10 2:09 PM

SERVING OTHERS

DANIEL CHOW HAS ALWAYS HAD AN interest in two things: exploring the world and helping others. So, after he earned his CA designation, he sought global opportunities that would satisfy those interests. “I went to Malaysia and China to teach at various special needs schools, opening my eyes to the way of life there. I returned to Canada feeling a little removed from the Western way of life and decided to look for jobs internationally. During this search, I stumbled on the Accounting for International Development, or AfID, website (www.afid.org.uk),” Daniel explains.

AfID is a social enterprise that offers experi-enced accounting professionals a chance to use their skills to make a difference in volunteer international development roles. Through the organization, Daniel was connected to Prisoner Fellowship Cambodia (PFC), which helps edu-cate prisoners and reintegrate them into society. Daniel used his expertise to enhance the finan-cial systems and processes of PFC and then to train the staff to ensure those tools continue to be used and built upon.

Now back in Canada, Daniel is still helping others as the CFO for Entrust Corp., an orga-nization that provides services to people with developmental difficulties. This work fits with his core values. “Since I have been given so much compared to the vast majority of people in the world, it’s rewarding to be part of anything that can make a difference in someone else’s life.”

Daniel feels the move to the CPA designation will only help other designated accountants who share his interests. “Unification will better position the profession to compete globally and make it easier for young accountants by provid-ing support and branding under one umbrella, while retaining the flexibility they have in the direction of their accounting careers,” Daniel says.

BY CHRIS PILGERPHOTO BY BOWN STUDIO DANIEL CHOW CA | ENTRUST CORP.


CPA2_p33-47.indd 47 2015-04-10 3:05 PM

SERVING OTHERS

DANIEL CHOW HAS ALWAYS HAD AN interest in two things: exploring the world and helping others. So, after he earned his CA designation, he sought global opportunities that would satisfy those interests. “I went to Malaysia and China to teach at various special needs schools, opening my eyes to the way of life there. I returned to Canada feeling a little removed from the Western way of life and decided to look for jobs internationally. During this search, I stumbled on the Accounting for International Development, or AfID, website (www.afid.org.uk),” Daniel explains.

AfID is a social enterprise that offers experi-enced accounting professionals a chance to use their skills to make a difference in volunteer international development roles. Through the organization, Daniel was connected to Prisoner Fellowship Cambodia (PFC), which helps edu-cate prisoners and reintegrate them into society. Daniel used his expertise to enhance the finan-cial systems and processes of PFC and then to train the staff to ensure those tools continue to be used and built upon.

Now back in Canada, Daniel is still helping others as the CFO for Entrust Corp., an orga-nization that provides services to people with developmental difficulties. This work fits with his core values. “Since I have been given so much compared to the vast majority of people in the world, it’s rewarding to be part of anything that can make a difference in someone else’s life.”

Daniel feels the move to the CPA designation will only help other designated accountants who share his interests. “Unification will better position the profession to compete globally and make it easier for young accountants by provid-ing support and branding under one umbrella, while retaining the flexibility they have in the direction of their accounting careers,” Daniel says.

BY CHRIS PILGERPHOTO BY BOWN STUDIO DANIEL CHOW CA | ENTRUST CORP.


CPA2_p33-47.indd 47 2015-04-10 3:05 PM

into what got them to where they are today. We were curious: what lessons have they learned and what advice would they pass to today’s new generation of accountants?

LESSON #1: Build a foundation of knowledgeLouise Nesterenko is clear that her educa-tional path made her who she is today. “I owe

5Lessons Learned JOHN FERGUSON 73, Edmonton

Current Role: Founder and chairman of the board for Princeton Developments Ltd. and Princeton Ventures Ltd. in Edmonton.Education: Bachelor of Commerce from the University of Alberta (1964) and CA designa-tion from Institute of Chartered Accountants (1967)The Path: John began his career at Pricewa-terhouseCoopers, where he received his CA designation. He then joined Oxford Develop-ment Group as comptroller. At 28, he “jumped ship” to become the CFO of Numac Oil and Gas Ltd. In 1975, Ferguson founded Princeton Developments Ltd., a real estate development business. His resumé includes being on the board of directors of Alberta Investment Management Company (AIMCO), chairman of Suncor Energy and chancellor emeritus and chairman emeritus at the U of A.

KARA CLAYPOOL 42, CalgaryCurrent Role: Chief operating officer and chief financial officer of Vintage GroupEducation: Bachelor of Commerce, Accounting and Business/Management from the University of Calgary Haskayne School of Business (1996) and CMA designation from Certified Management Accountants of Alberta (2002)The Path: While employed at Big Rock Brewery, Kara received her CMA designation and moved up the company ladder. She rose to senior manager, finance and strategic planning, before moving to Jugo Juice International in 2006 as executive vice-president. In 2012, she was appointed COO and CFO of Vintage Group.

LOUISE NESTERENKO 65, CalgaryCurrent Role: Owner of Alberta Computer Cable Inc., Owner of NLN Investments, Owner of Books Between FriendsEducation: Certified General Accountant designation from Ryerson University (1981), CGA/Executive Development Program from University of Alberta (1994), Bachelor of Applied Business Administration from SAIT (2005)The Path: Louise began as a receptionist at Goodhost Foods in the 1970s and was encouraged by her boss Dave Cavell to obtain a CGA designation. She moved to Alberta and became vice-president of finance at Data Terminal Marts. Louise saw a void in the marketplace and eventually co-founded Alberta Computer Cable Inc., among other ventures.

BUSINESS LEADERS SHARE SOME WORDS OF WISDOM FROM THEIR YEARS OF EXPERIENCEBY David DiCenzo

JOHN FERGUSON, KARA CLAYPOOL AND LOUISE NESTERENKO have earned their reputations as business leaders in Alberta’s complex and ever-changing economy. While their career paths have varied, they have a common bond: they each attribute their indi-vidual and organizational success to a strong background in accounting. We asked them to reflect on their careers and share key insights

everything to being a CGA. I have travelled the world and become an entrepreneur. It has allowed me to start up companies and run them successfully. I could not have done that without the CGA designation.”

She estimates that a majority of what she does in the workplace still relates to account-ing and that those skills – in areas like costing and purchasing – are always in use. “A lot


CPA2_p48-49.indd 48 2015-04-10 2:20 PM

of people tell me that they don’t always get to use their schooling,” Louise says. “That certainly isn’t the case with me.”

And she shares that knowledge with others. Her commanding voice has been heard by thousands of students throughout her adopt-ed province. She has taught at both SAIT and the University of Calgary, where the goal is to not only develop numerical skills but also “teach [students] about real life.”

John Ferguson calls accounting the back-bone of his success. “I have always thought that accounting was the best background that a person could have in the business world. I learned incredible discipline through articling and the ability to understand financial state-ments. The quality of work you do, everything has to be correct – the i’s dotted and the t’s crossed.”

For Kara Claypool, an appetite for knowl-edge separated her from the pack and enabled her to succeed at a young age. That knowledge gathering extended to learning on the job. Kara realized the more she knew, the better equipped she would be and implement-ed that lesson in her first job at Big Rock Brewery. She “stuck her nose in all aspects of the business,” she says, and as a junior accountant, would gather information from all departments to understand what the numbers meant and where they came from.

“I infiltrated myself into different areas of the brewery,” Kara says. “I would meet with the marketing people. I would also take the opportunity to meet the brewhouse guys for coffee.”

LESSON #2: Follow your passion“Young people should get into a field that they are passionate about,” says John. “I am a big believer in following your dreams. You’ll never be successful unless you enjoy what you’re doing.” That’s something that still holds true for him today. “Even at this point in my career, I get up early, I work out and I get to the office early. I still love to play the game. I’m not satisfied unless I play to win – but within the rules,” he emphasizes. “You have to do it with the highest integrity and the best work ethic.”

Kara’s passion for numbers was evident early on. From the very first day that her father helped her open a bank account at age 12, she had one focus – grow her

money. Her early affinity for numbers went a long way toward achieving that goal, as did a relentless approach to work. While her high school friends were reading Seventeen magazine, she was ingesting material like The Wealthy Barber.

“Before I ever decided to make account-ing, finance and leadership a career, I always gravitated towards business,” she says. The mother of two still loves math and is still very much an accountant at heart, always eager to empower her em-ployees to learn how the company’s figures apply to their own roles.

“I can look at numbers in black and white and pull back layers others can’t see,” she says. “The lines on a balance sheet, a lot of leaders don’t know what they mean. Part of my role as CFO is to have that hat on.”

LESSON #3: Be confident in yourselfOf all the lessons Louise learned over the course of a distinguished business career, breaking the mould is one that resonates most with her. The outspoken Toronto native does not fit the stereotypical image of a quiet accountant. She is upfront, aggressive and tough as nails, possessing an incomparable will to succeed – in the workplace or outside of it.

She once broke her femur and kneecap after a horrible fall in a half-marathon and despite four months in a wheelchair, Louise rehabilitated her body and now represents Canada by competing annually in multiple track and field events at the World Masters Games. “It’s who I am,” she says of her desire to always plough forward.

A supportive family helped Kara gain a strong sense of self early, a necessity in the business world. “It’s inevitable that you will fall and fail. You have to have the belief to pick yourself up and dust off. Exude con-fidence, even if you have to fake it. Fake it until you make it. I showed that I was able to make decisions. You earn respect. It’s tough sometimes but you have to be able to stand tall and say, ‘That’s how it’s going to be.’ The decisions might be wrong but you have to be strong in your conviction.

“I was this mid-20s woman in a male-dominated organization but I was always able to hold my own.”

LESSON #4: Take calculated risksOne of the lessons that served John well was a willingness to take risks, which he did when he left Numac to start up Princeton Developments Ltd. It helped that he was confident in his abilities and knew it was a smart decision. “I gave up a very secure position within an oil company to take a chance,” says John, noting his CA designa-tion provided him a stable base for such a move. “There was a high degree of risk but I had a lot of confidence in what I was doing.”

Louise says her accounting background gave her the confidence to take a risk and start Alberta Computer Cable Inc. with her boss at DTM. Decades later, ACC is a multi-million-dollar corporation.

LESSON #5: Focus on peopleKara says being a CMA requires strategic thinking and a holistic view. Her schooling emphasized group work, which taught her to adapt to different personalities.

“Projects were done in groups that you don’t get to select,” she recalls. “There could be three or four alphas, certainly a variety of personalities. You learned what ev-eryone could bring to the table. It was okay not to agree with a point of view. You listen and try to understand. Everyone had a voice.

“That has proven to be quite valuable. It’s a soft skill I wouldn’t have otherwise been exposed to.”

While it’s important to be able to work with different types of people and benefit from different views, it’s also important to any organization to be on the lookout for new people who can move your organization forward.

John says he is always on the hunt for talent – not just capable but elite talent. He references two recent hires at Princeton, both of whom earned gold medals for their performance on the CA exam.

“The first thing you do is hire people smarter than yourself, which is easy in my case,” he says modestly.

Some company owners might be reluc-tant to hire a new employee whose abilities outshine their own, but as John learned over the years, those are exactly the kind of peo-ple you want to confidently delegate tasks to over time and ensure the company’s future success.


CPA2_p48-49.indd 49 2015-04-10 2:20 PM

HELPING YOU SUCCEED!O MATTER WHERE your career has taken you, your professional body has a variety of programs, services and resources that can benefit you.

Like the profession itself, the CA, CGA and CMA bodies have proud histories – of both protecting the public and providing valuable services to their members. By combining resources and expertise, the future CPA Alberta body will be able to even more effectively serve its members. Even before unification is finalized, the benefits of working together are starting to be realized, and these benefits will only increase after unification.

The following are only some of the ways in which unification is helping the future CPA Alberta serve its members.

Strengthened Professional Development Opportunities: Many designated accoun-tants look towards their professional association to fulfill at least some of their continuing professional development requirements. This year, the CPA Alberta Joint Venture offered over 500 courses in the fall/winter session, and the scope and quality of offerings will continue to grow in the future. All Alberta’s designated accountants now also have the opportunity to purchase Passports, which can reduce the cost of offerings by up to 45 per cent!

N CPA Assist Program: Healthy professionals make a healthy profession. The CPA As-sist program is available to all CMAs, CGAs, CAs, CPA candidates, and their fami-lies to enhance their wellness. The program is completely confidential, and offers professional counselling, peer support and health and wellness services to deal with a variety of issues, including stress management, burnout and addiction. Career Services: An accounting designation brings career opportunities. Whether it’s a first job as a candidate or a move into the C-Suite, there are many programs and workshops that can help, including resumé reviews and mock interviews. Importantly, the profession now has an expanded job board, so organizations can find the best candidates to fill roles and professional accountants can find the right fit for their skills.Networking Opportunities: Connecting with colleagues to build a strong profes-sional network is important. As the CPA profession continues to be built, there will be more opportunities for members to interact with each other and the professional body, both through expanded conferences and events and more robust local chapters.

These are just a small sample of the resources and services available to Alberta’s designated accountants. As the unification journey nears its com-pletion, there are sure to be even more ways the future CPA Alberta body will have a positive impact on Alberta’s designated accountants.

WHAT ARE YOU DOING AFTER 5?

ZSA ACCOUNTING IS THE RECRUITMENT FIRM FOR PROFESSIONAL ACCOUNTANTS.

You have a life to live after 5 and it shouldn’t include evaluating resumes.Trust us to fi nd the right accounting professional for you.

V a n c o u v e r • C a l g a r y • T o r o n t o • M o n t r é a l

zsa.ca M@ Z S A _ A C C O U N T I N G

© ZSA, the ZSA logo and ZSA Accounting is the Recruitment Firm for Professional Accountants ™ are trade-marks of ZSA Accounting Recruitment Limited.

tm

000VSN-ZSA-FP.indd 1 2015-04-07 10:18 AM

CPA2_p50-52.indd 50 2015-04-10 2:21 PM







tm

000VSN-ZSA-FP.indd 1 2015-04-07 10:18 AM

CPA2_p50-52.indd 51 2015-04-10 2:21 PM







tm

000VSN-ZSA-FP.indd 1 2015-04-07 10:18 AM

CPA2_p50-52.indd 51 2015-04-10 2:21 PM

Discover your future

www.pwc.com/ca/careers

© 2015 PricewaterhouseCoopers LLP, an Ontario limited liability partnership. All rights reserved. 3226-40 0315

Calgary111-5th Avenue SW, Suite 3100Calgary AB T2P 5L3+1 403 509 7500

Edmonton10088 - 102 Avenue NW, Suite 1501Edmonton AB T5J 3N5+1 780 441 6700

To get the most from your career, you need the best opportunities to let you grow as an individual, work flexibly, build lasting relationships and make an impact in a place where people, quality and value mean everything. These opportunities are at the heart of PwC.

Join the PwC team at one of our two Alberta locations to discover your future.

000VSN-PwC-FP.indd 1 2015-04-13 11:46 AM

CPA2_p50-52.indd 52 2015-04-13 11:49 AM

Documents

Vision Alberta Spring 2015