CICA Conferences & Courses

There’s something most impressive about being able to speak with conviction, clarity and passion without notes. This ability marks you as a believable and charismatic individual. It’s the stuff of leadership, a powerful means of getting ahead in the ever-competitive business world.

Talking From the Hip provides practical tips and techniques required to wing it with the best of them. The skills learned can be applied to every type of communication, from group presentations to one-on-ones.

Paul McLaughlin is a highly experienced freelance writer, broadcaster, interviewing and performance trainer, communications consultant and teacher. Paul is considered one of Canada’s top interviewing trainers. He trains interviewers for the CBC and is the author of the widely used text, "Asking Questions: The Art of the Media Interview."

Nathalie Drouin, LLB
Executive Director, Enforcement and Legal Affairs, Autorité des marchés financiers

In her capacity as Executive Director of Enforcement and Legal Affairs, Nathalie has been instrumental in furthering the AMF’s mission, which consists in particular of protecting consumers.

With an interventionist approach to suppressing financial crime, Nathalie has helped the AMF to considerably strengthen its investigative and prosecution powers while significantly improving the timeliness and frequency of its actions. She collaborates with Canadian and foreign securities regulators, police forces, government agencies and numerous professional corporations. Nathalie also works with the International Organization of Securities Commissions (IOSCO) to strengthen international co-operation to deter financial market crime.

Patricia Kosseim
General Counsel, Office of the Privacy Commissioner of Canada (OPC)

Patricia Kosseim provides strategic legal and policy advice on privacy issues, oversees research on the effects on privacy of emerging information technologies, and represents the Privacy Commissioner before courts and Parliamentary Committees. Patricia has also developed and led national strategies to address ethical, legal and social implications of science and technology.

This session will examine recent issues, trends, judgements and the quantification of remedies in intellectual property disputes from a lawyer’s and forensic accountant’s perspective. Among the topics covered will be Federal Court Rules for conduct of expert witnesses, granting of permanent injunctions, the role of IFAs in supporting the granting of an injunction, factors in obtaining an accounting-of-profits equitable remedy, philosophy and application of the differential profits approach, and implications of the Uniloc decision on reasonable royalty determination in Canada. Other decisions to be discussed will be the Merck v. Apotex and Monsanto Canada v. Schmeiser.

Andrew Harington, CA, CFA, CBV
Duff & Phelps, Toronto

Andy Harington specializes in the quantification of loss and accounting of profits in intellectual property disputes, and damages quantification in commercial litigation matters. He also provides opinions on irreparable harm, and intellectual property and securities valuations. Andy is an advisor and expert in the financial aspects of Canadian competition law, including the quantification of economic efficiencies.

Alex Stack, S.J.D., LL.B.
Gilbert’s LLP

Alex Stack specializes in intellectual property, drug regulations, and trade and competition law. He is co-author of two monographs on damages and accounting-of-profits remedies in Canadian intellectual property cases. Alex was called to the bar in Ontario and New York, and is a registered patent and trademark agent before the US and Canadian patent offices.

Cloud computing is the number one priority for CIOs in 2011. According to a 2010 CISCO, 52% of CIOs were planning to rely on the cloud in the future; only 18% were relying on it at the moment of the survey. Cloud computing will impact the way forensic accountants capture, analyze and present evidence. How should IFAs prepare to navigate in this stormy environment? This presentation will attempt to answer this question – and more – and will define in clear, non-technical terms, what cloud computing is and even how it could be leveraged by IFAs.

Simon Castonguay, CA, CA•IFA, CISA
Manager, Risk, Performance, Technology and Compliance
KPMG LLP, Montreal

Simon Castonguay specializes in data analytics, modelization, fraud-risk assessment in IT environments, investigation and valuation. Research for his Diploma in Investigative & Forensic Accounting (DIFA) focused on the emergence of cloud computing and its implications for forensic accountants. Simon also has a certificate in law from the University of Montreal.

This session is intended to guide CA.IFA practitioners in the conduct of fraud and other investigations and to sensitize them to potential privilege issues that might arise during the conduct of IFA engagements. The focus will be on recent case law and new concepts in the law of privilege. The presentation will cover the creation and potential loss of privilege in an internal investigation, the ownership and maintenance of privilege in the corporate context, common interest and “deal team” privilege, and the continuing evolution of the “crime fraud” exception as basis for waiver of privilege.

Mary Jane Stitt, LL.B.
Partner, Blake Cassels & Graydon LLP

Mary Jane Stitt was admitted to the Ontario bar in 1982. Her litigation practice emphasizes commercial insurance, directors’ and officers’ liability, product liability, professional negligence and class actions. Mary Jane also has extensive experience in forensic and fraud investigations working with forensic accountants and law enforcement agencies in prosecutions for fraud.

International determination to reduce crime has pressured financial institutions to prevent, detect, and deter money laundering. Investigative and forensic accountants are well equipped to manage compliance with new laws and regulations. The presenters have extensive experience advising financial services in the creation, operation, and evaluation of anti-money laundering (AML) compliance strategies. This session will explain how accountants have been used wittingly and unwittingly in money laundering schemes, survey the regulatory environment for AML in Canada, provide insights into penalties and regulatory orders, and show how forensic accounting skills can be applied to develop effective AML programs.

Iain Kenny, CAMS, CISSP, CCE, CFE
Leader of MNP’s Anti-money Laundering Compliance and Forensic Technologies Services Practice.

Iain Kenny has more than 16 years of forensic and investigative experience in law enforcement and information technology. He has worked as a detective in the Technological Crimes Unit of the Edmonton Police Service and with numerous law enforcement agencies including the U.S. Secret Service and the F.B.I.

Matthew McGuire, BA(Hons), MAcc, CA, DIFA, CAMS, AMLP
Director, Williams McGuire AML Inc.

Matthew McGuire is certified as an anti-money laundering specialist by the Association of Certified Anti-Money Laundering Specialists and is accredited as an anti-money laundering professional by the Bank Administration Institute. Matthew has managed multi-national anti-money laundering and fraud investigations as manager of the Forensic & Dispute Services Group of Deloitte & Touche.

This session offers an initial look at damages as calculated in the context of business interruption insurance including a review of the basics of business interruption insurance, a comparison of the standard (mercantile and manufacturing), an examination of profit and actual loss sustained forms, a review of the extra expense form, an overview of the examples of standard wordings in use today, a look at related coverages, and an open discussion on the issues and challenges presented when quantifying business interruption losses.

Kevin M. Copeland, CA•IFA, CIP
Partner, LBC International

Kevin Copeland focuses his work on loss measurement for insurance and litigation. Kevin has diversified experience in matters dealing with loss of earnings, increased operating costs, stock losses, property losses, fraud and personal injury. He has appeared in legal proceedings as an expert witness, including testifying in Alberta Court of Queen’s Bench.

Claude Gélinas, CA, PAA
LBC International

Claude Gélinas devotes all his professional activities to forensic accounting, especially to losses in the framework of insurance claims and damages in litigation. Claude has worked with both insurers and insured. He has handled claims ranging from a few thousand dollars to nearly a hundred million and has frequently testified as an expert witness.

This session will look at the existing and new rules, standards and codes to be followed by experts when providing reports, testimony and opinions before a trier of fact. Topics include the Standard Practices for Investigative and Forensic Accounting Engagements, the Federal Rules, the Federal Code of Conduct, and the provincial rules of procedure. The session will also review the US Daubert rules and Rule 26, both of which govern the discoverability of experts. Attendees will learn their obligations to the courts and how to make their methodology compliant with these rules, standards and codes.

Philip C. Levi, CFE, FCA, CPA/CFF, CA•IFA
Managing Partner, Levi & Sinclair, LLP, Montreal

Philip Levi is a leading investigative and forensic accountant. He has been a member of the teaching faculty of the Association of Certified Fraud Examiners since 1995 and is the technology editor and member of the editorial board of The Fraud Magazine. Phillip has testified in Canada and the United States.

Chartered Accountants practising as Investigative and Forensic Accountants must abide by the Rules of Professional Conduct of their Provincial Institute/Ordre. The application of these Rules to IFAs differs from province to province since some consider the IFA to be practising public accounting. This session will discuss both the Rules that apply to all IFAs and those relevant only to IFAs practising in those provinces that consider forensic accounting to be public accounting. In this session we will also examine the interplay between the Rules and the Standard Practices for Investigative and Forensic Accounting Engagements.

Douglas Kalesnikoff, CA•IFA, CFE
Assistant Professor of Accounting, Edwards School of Business, University of Saskatchewan; Proprietor, Kalesnikoff Financial Investigations

Douglas Kalesnikoff has practised forensic accounting for 25 years and provided expert evidence in the courts, international commissions of inquiry, and other tribunals on over 50 occasions. For the past 15 years Doug has provided forensic accounting services to various Caribbean governments. Doug is currently the Chair of the IFA Standards Committee.

Linda Robinson, CA•IFA, CPA
Lecturer, School of Accounting & Finance, University of Waterloo

Linda Robinson spent seven years auditing before joining an international forensic accounting practice where she focused on fraud investigations for 15 years. In 2003, Linda joined the faculty of the University of Waterloo where she teaches forensic accounting and auditing courses. Linda is the editor of the CICA publication, The Accountant’s Handbook of Fraud Prevention and Detection.

The issues an Investigative and Forensic Accountant faces as an expert witness include the necessary experience and other requirements to be qualified as an expert witness, the unpredictable factors influencing the weight given to the expert’s evidence, the opinion of the expert witness versus the fact witness, in addition to the form and content of reports and opinions where opposing experts have very different opinions. This session will offer a perspective from the unique viewpoint of the bench to assist IFAs in understanding and improving their roles as experts.

The Honourable Guy Cournoyer
Puisne Judge of the Superior Court for the District of Montreal

Mr. Justice Guy Cournoyer developed his bilingual practice expertise in the areas of criminal law, military and disciplinary law, and the law and practice of public inquiries. Mr. Justice Cournoyer has acted as special counsel to the Gomery Commission and the Commission of Inquiry concerning la Sûreté du Québec (Poitras Commission).

Non-compliance with anti-corruption laws can bring crippling monetary penalties, jail time for officers and directors, and affect an organization's ability to operate. Companies doing business abroad must have a strong business integrity framework and a rigorous and effective compliance program to prevent and detect corruption and other forms of economic crime. In this session, legal and accounting professionals with on-the-ground experience will provide insight into current legislation, the elements of bribery and available defences, “facilitating payments” vs. “bribes,” recent cases, law enforcement trends, red flags, M&A and joint-venture due diligence, and internal control.

Kristine Robidoux, QC
Partner, Growlings, Calgary

Kristine Robidoux specializes in anti-bribery and corruption laws and assists clients in complying with the Corruption of Foreign Public Officials Act and other anti-corruption regulations. Kristine has extensive experience developing compliance programs for multinational companies, performing anti-corruption due diligence in mergers and acquisitions and third-party relationships, producing risk-mitigation strategies, and conducting internal corporate investigations and audits

Why do people commit fraud? Some answers are obvious: greed, need, reputation. Others are not. What can be learned from the reflections of those imprisoned for fraud? Those who witnessed or unraveled the fraud scheme also have a point of view. What role do emotions and rationalizations play? How important is the culture within the organization or work group? These topics and more will be discussed in the context of fraud prevention and detection.

Pamela R. Murphy, Ph.D., CPA
Assistant Professor, Queen’s University School of Business, and E. Marie Shantz Fellow in Accounting

Pamela Murphy teaches auditing, behavioural research, and organizational fraud. Her research is in the psychology of fraud: the factors leading to both the commission and deterrence of fraud. She hopes her research can assist in the detection and prevention of fraud. Pam has published in Contemporary Accounting Research and Journal of Business Ethics.

Money laundering can have devastating economic and social consequences for countries. This is especially true for developing countries and those with fragile financial systems. But is Canada really safe from such threats? Alexandra Kulovics will draw on her 10 years’ experience in Benin and Mali to talk about various threats and vulnerabilities in Canada and West Africa and to highlight both differences and similarities between the two regions. She will provide examples of money laundering cases in each region and, if time allows, will highlight the potential emerging market for IFAs.

Alexandra Kulovics, CA, DIFA
LBC International Forensic and Investigative Accounting, Montreal

Alexandra Kulovics, became a chartered accountant in 1994. She specializes in establishing accounting systems, budget processes and financial reporting for international donor financing. Between 1999 and 2009 Alexandra worked for the Danish Embassies in West Africa setting up accounting systems. She now specializes in fraud, corruption, and money laundering issues.

Manon Roy, CA, CA•IFA
Director, Accuracy

Manon Roy has carried out numerous independent investigations over the past 10 years to detect the recycling of profits from criminal activity through various financial institutions and life insurance companies. Manon has assisted a variety of enterprises look at their money-laundering risks for the purpose of setting up systems of prevention and detection.

L’informatique en nuage est la priorité numéro 1 des Chefs des TI en 2011. Selon un sondage par CISCO en 2010, 52% de ces derniers planifiaient avoir recours à « l’infonuagique » dans le futur; seulement 18% y avaient recours au moment du sondage. L’infonuagique aura un impact sur la manière dont les comptables collectent, analysent et présentent les éléments probants. Comment devons-nous nous préparer à naviguer dans cet environnement orageux? Cette présentation proposera des réponses à cette question tout en définissant ce qu’est l’informatique en nuage et en proposant des manières, pour les juricomptables, d’en tirer profit.

Simon Castonguay, CA•EJC, CISA
Directeur, Risque, performance, technologie et conformité
KPMG s.r.l./SENCRL

Les domaines de spécialisation de Simon Castonguay sont l’analyse de données, la modélisation, l’évaluation du risque de fraude dans les TI, l’investigation et l’évaluation. Sa recherche pour le diplôme en juricomptabilité (DIFA) portait sur l’émergence de l’informatique en nuage et son incidence sur les juricomptables. Simon détient également un certificat en droit de l’Université de Montréal.

Because of the sheer volume of electronic information and its volatility, the protection of privacy and privileged information is much more difficult in the electronic realm. Given these factors, it is extremely important to explore the concept of electronic discovery in today’s business environment across Canada. This session will help participants understand the main steps to using electronically stored information in discovery. E-Discovery will be shown to be a valuable tool in providing rapid insight into litigation and the supporting investigation that allows intelligent and informed decisions to be made at key stages of the case.

Scott Weissent, CISA, MCSE
Principal, Advisory Services, Grant Thornton LLP, Halifax

Scott Weissent is the leader of the Forensic Technology Services in Canada. Scott specializes in multi-disciplinary investigations and electronic data discovery in support of investigations and civil litigation and provides advisory services regarding investigative and technology related matters. Scott also provides expert witness testimony when appropriate in connection with these services.

Corey Fotheringham, A+, MCP, CFCE, CEECS
Associate Partner, Deloitte & Touche LLP, Toronto

Corey Fotheringham is the national leader of Deloitte’s computer forensics practice and specializes in the application of computer forensics, data analytics and e-discovery services. Corey was previously a detective with the electronic crime section of the Ontario Provincial Police. He has testified as an expert witness in the seizure and forensic examination of computer systems.