Suite 230, 3111 Saint-Martin Blvd West, Laval, Quebec 579 934-0777 info@bmokascpa.com EN FR
Billy Mokas CPA, chartered professional accountants firm

Services

Assurance, tax and ongoing support

One point of contact for the whole file: the assurance engagement, the returns that follow from it, and the questions that come up during the year.

Assurance engagements

Audit, review, compilation, special engagements

What changes from one engagement to the next is not how seriously the work is done, but the level of assurance the report gives the reader, and the cost that comes with it. Send us the document that imposes a requirement on you and we will tell you which one applies.

The highest level of assurance

Audit engagement

Reasonable assurance, the highest level the standards provide for.

We corroborate balances with evidence obtained from outside your organization, not only from your own records. The resulting report is the one a funder, a lender or an annual general meeting expects.

  • Bank, investment and loan confirmations obtained directly from the institutions
  • Confirmations from your lawyers regarding litigation and claims
  • Review of funding agreements and testing of expense eligibility
  • Tests of internal controls and of segregation of duties
  • A management letter to the board at the end of the engagement
Limited assurance

Review engagement

Limited assurance. The middle ground when a full audit is not required.

We perform analytical procedures and make inquiries of those responsible for financial matters. The report concludes that nothing has come to our attention causing us to believe the statements are materially misstated.

  • Analysis of significant year-over-year variations, with documented explanations
  • Inquiries of management on sensitive balances
  • Statements presented under the framework that applies to you
  • Materially lower cost than an audit, for a report most lenders accept
No assurance

Compilation engagement

No assurance. For internal use or to file a tax return.

We present the financial information you provide and attach a note describing the basis of accounting used. No verification is performed on that information, and the report says so plainly.

  • Clean, consistent statements ready to file
  • A basis of accounting note that meets the requirements in force
  • Often paired with the preparation of the T2 and CO-17 returns
Agreed-upon procedures and tailored reports

Special engagements

Everything outside the standard format, because a third party imposes its own.

This is the category many firms avoid, and it is precisely where we do the most work. A funder describes what it wants tested, a ministry imposes its own template, a regulator requires a separate attestation. We produce the report in the exact form requested.

  • Agreed-upon procedures on the eligible costs of a funded project
  • Reconciliations between amounts claimed and supporting documentation
  • Attestations for the renewal of a regulated licence, including the travel agent permit issued by Quebec's consumer protection office
  • Statements prepared to a funder's template, whether a ministry, a municipality or a foundation
  • Compliance reports on a credit agreement or a funding agreement

The report your funder expects, in the exact form it requires.

We have been producing statements and attestations for ministries, municipalities, foundations and regulators for years.

Tax

Compliance first, planning second

Returns must be accurate and filed on time. Once that foundation is solid, we look at how to structure things going forward.

Corporations

Returns and follow-up for private companies.

  • Federal T2 and Quebec CO-17With the schedules, instalments and credits that apply.
  • Salary or dividendAnalysis of the owner-manager's remuneration mix.
  • Rollovers and reorganizationsTax-deferred transfers, estate freezes, share capital reorganizations.
  • Slips and relevésT4, T5, RL-1, RL-3 and the accompanying summaries.

Non-profits, charities and foundations

The filing obligations specific to the not-for-profit sector.

  • T1044Non-profit organization information return.
  • T3010 and TP-985.22Annual returns for registered charities and foundations.
  • GST and QST rebatesPublic service body rebates, frequently left unclaimed.
  • Maintaining registered statusMonitoring the thresholds and obligations that protect your registration.

Individuals and representation

For shareholders, professionals and estates, and when the authorities ask questions.

  • Personal returnsShareholders, professionals, self-employed individuals and estates.
  • Tax consultationAn opinion on a transaction or a structure before you commit to it.
  • AuditsRepresentation before the Canada Revenue Agency and Revenu Québec.
  • Notices of objectionChallenging an assessment and following the file through to decision.

Who we serve

Two reporting frameworks. Almost every organization falls under one of them.

We are not an industry firm. What shapes the way we work is not your line of business, it is the accounting framework that applies to you and the accountability requirement you are under.

Your organization does not distribute profits

Then it falls under the framework for not-for-profit organizations. That covers non-profits, registered charities, foundations, associations and member groups, clubs, cooperatives, condominium syndicates, and any organization funded with public money.

Your business has an owner or shareholders

Then it falls under the framework for private enterprises. That covers a dental practice, a medical clinic, a pharmacy, a restaurant, a construction contractor, a retail store, a property management company, a professional corporation, and service, transport or manufacturing businesses alike.

This list is not exhaustive and never will be. If you do not see yourself in it, call us: the framework that applies to you and the level of engagement required take a few minutes to establish on the phone, at no charge.

Business owner standing in front of his shop
Retail and tradeOne owner, one location, and statements the bank has to be able to rely on.
Carpenter at work in his shop
Construction and tradesBonding, work in progress, and the requirements of project owners.
Operator at an industrial machine
ManufacturingInventory, cost of sales, grants and tax credits to document.
Store owner counting inventory on a tablet
DistributionInventory counts, margins, and a sales reconciliation that has to hold.
Two people working on a laptop
Professional servicesFirms, clinics and consultants whose books follow their billing.
A group of people working around a table
Non-profits and associationsAccountability to funders, to members and to the board.

Next step

Tell us what you are being asked to produce

With your year-end date and the document that imposes a requirement on you, we will come back with the level of engagement required and a fee estimate.