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Most Canadian CPAs can name the four ethics hours. The verifiable requirement is sixty per cycle and ten per year, because Ontario Regulation 7-2 sets it as 50% of all hours. What makes an hour verifiable, what Ontario audits actually catch, and why Quebec caps self-study.
The 18 June 2026 interim response dropped the 2027 EPC C milestone and moved EPC B to 2031 for buildings over 1,000 square metres. Nothing has been legislated. What is actually in force, the regulation 41 penalties including the publication penalty, and how to frame the gap on a file.
The Provider Selection Regime has no minimum threshold but covers health care services only. Training, education, social care, goods and equipment fall under the Procurement Act, with VAT-inclusive thresholds.
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Ontario, Alberta and Manitoba share the same 120-hour rule — and nothing else that matters. Reporting deadlines span three months, penalties run from $25 to cancellation, and the exemption tests are four different architectures. Plus the Manitoba ethics rule that invalidates self-study.
From 1 January 2026 Level 7 funding is restricted to apprentices aged 16 to 21. Skills England data shows the accountancy standard was 39% of all Level 7 starts, with 2,620 learners aged 25 or over. What it costs to fund privately, what the August 2026 levy changes did, and why you cannot spend the levy on short accountancy courses.
NHS agency caps are pegged to 2016 substantive pay rates and include expenses, employer NIC and pension. What that means for bank rates, break-glass sign-off and the training cost of a temporary workforce.
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Section 132 of the 2009 Act does not void upward-only rent reviews — it reads them as two-way, and only for leases entered into after 28 February 2010. That, renunciations and independent legal advice, two criminal offences hiding in the commercial rates regime, and the stamp duty cliff at 35 years.
Missing the fourteen days does not void a contracting-out agreement. It changes which declaration the tenant must make — and using the wrong one is what produces a void exclusion and a tenant with full security of tenure. The Schedule 2 mechanics, the four failure modes, and the current status of the Law Commission review.
A CA (Singapore) who is also a registered public accountant owes two separate CPE regimes: ISCA at 120 hours with 60 verifiable on a rolling basis, and ACRA at 120 with 90 structured plus 51 hours of fixed category minimums. Different records, different retention, and removal from the Register as the statutory sanction.
The Judicial Council submitted amended Guidelines proposing a 16.7% increase in February 2025. They have no legal force. Here is why the March 2021 version still governs, what section 22 actually requires of a judge, and what the Injuries Resolution Board figures show about the resulting pressure.
California discontinued the PETH ethics exam in 2024, replacing it with a two-hour Regulatory Review course. Texas administers its own by email. The AICPA warns that many states do not accept its course. Why there is no general answer, and the sequence that avoids wasted effort.
The 2025 amendment did not replace the whiplash tariff figures — it created two tables, and which applies turns on when the cause of action accrued. The full figures, the 20% uplift conditions, and why a section 6 breach leaves the settlement standing.
Twelve CPD hours a year, at least three of them professionalism hours, and at least one of those three must be accredited equality, diversity and inclusion content — every year since 2021. The asymmetry in how hours move, why professionalism hours are the ones that run short, and what the Law Society does not publish.
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