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What is a CHARTERED
ACCOUNTANT (CA)?

Chartered Accountants are an internationally recognized professional designation. CAs work in all fields of business and finance from public practice work to private sector.

Canadian Chartered Accountants require an undergraduate degree, articling experience and to pass a 3-day Uniform Evaluation (UFE). CAs must also become members of the Canadian Institute of Chartered Accountants (CICA). However, CICA membership must be held alongside membership of at least one CA institute of a Canadian province or territory. It is not possible to join the CICA directly.

In BC, the Business Corporations Act provides that only CAs and CGAs or anyone who has been granted an accounting licence by the provincial regulatory body, may audit public companies.

What is a CERTIFIED
GENERAL ACCOUNTANT (CGA)?

A CGA is an accounting professional with expertise in finance, taxation, business strategy, auditing, management and business leadership. CGAs work throughout the world in industry, finance,commerce, government, public practice and the not-for-profit sector.

A CGA requires an undergraduate degree and relevant experience in the accounting field, They must also meet the education, experience and examination requirements established, and regularly enhanced, by CGA-Canada. This designation of professionals are jointly members of the Certified General Accountants Association of Canada (CGA-Canada) and a provincial or territorial CGA association (or a CGA association overseas).


A little history of accounting...

Since the dawn of time...
Accounting was used in the simplest of forms and has sometimes been referred to as the ‘second oldest profession’!

abacus

In the late 1400s...
Luca Pacioli, the ‘father of accounting’, wrote the first books describing the methods of accounting used by the Venetian merchants of his time. The system was based on the principles of double-entry bookkeeping, the same as we use in our modern accounting systems today. Although originally written in Latin, the books could still be used to teach bookkeeping today.

"There are three things needed by any one who wishes to carry on business carefully. The most important of these is cash or any equivalent, the second thing is to be a good bookkeeper and ready mathematician, the third and last thing is to arrange all the transactions in such a systematic way that one may understand each one of them at a glance."

Friar Luca Pacioli
Summa De Arithmetica
1494


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Member of Ladysmith Chamber of Commerce
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Palmer Leslie Chartered Accountants - who are we?

A little history...

In 1984, long time Duncan resident Les Atchison started an accounting practice. In 1997, Alex E. Palmer became a partner, thus forming Atchison Palmer Chartered Accountants. In August 2009, Les sold his interest in the firm. In August of 2009, Tammy Leslie became the firm’s newest partner, and in 2012 the firm’s name changed to Palmer Leslie Chartered Accountants.

Alex E. Palmer, B.Sc., C.A.

Alex Alex Palmer has been a partner in the the firm since 1997 and leads our audit team in his "hands on" involvement in the examination of an organization's records and accounting controls. His leadership approach ensures the audit function is carried out efficiently and reports are issued in a timely manner. By performing interim audit examinations, in addition to the year-end audit services, Alex provides our clients' management with current recommendations for immediate improvements in accounting system controls. His annual interim "management letter" is issued to the organization's Board of Directors and is part of Palmer Leslie’s helpful approach in our services for our clients.
Alex's professional areas of interest are small business, taxation and audit.

Alex is a true westcoaster, raised in Campbell River. He attended the University of Victoria. and articled with Deloitte & Touche in Prince George, performing audits in both Forestry and Non-Profit organizations. After receiving his CA designation in 1992, Alex joined Schmitz & deGrace Chartered Accountants, as the senior CA in charge of audits. Alex has been very involved with a large number of native band audits.

Alex and his young family have been Cowichan Valley residents since 1996 and Alex is very active in the community. Over the years he has been involved with a variety of organizations including Treasurer for Rotary, Future Corp (formerly Community Futures), St. John Ambulance, BNI (Business Network Int.) and CAFA (Canadian Association of Farm Advisors). On a more personal note, Alex has a love affair with hockey, particularly the Vancouver Canucks. In the day following a Canuck victory Alex is noticeably more cheerful than a day following a Canuck defeat.

Tammy Leslie, C.G.A., C.A.

Tammy Tammy Leslie is the newest partner of the Palmer Leslie firm, having received her CA in the summer of 2009. A favourite part of her job is helping her client’s overcome the Income Tax Act and all of it’s resulting complications. She would happily spend hours researching a tax problem or situation for a client just to learn the answer. Explaining it in terms a client can understand is always one of her goals and she works very hard to achieve this.

Tammy was born and raised on the West Coast. Her family lived in a logging camp up Indian Arm when she was born and moved to various logging communities on the West Coast including Courtenay and Oyster River on Vancouver Island. Her family also spent over two years living in a logging camp at the top of Toba Inlet eventually settling in Sechelt on the Sunshine Coast.

In high school Tammy always found Math was her strongest subject and Algebra just seemed to make sense to her so an accounting career was an easy choice. Tammy attended Capilano College in North Vancouver, BC graduating in 1985 as class valedictorian for Business Management Diploma. It was during this time that she fell in love with accounting, and specifically, The Tax Act. After college she returned to Sechelt and commenced her first job in public practice working for Cameron & Associates CGA for the next 15 years and earned her CGA in 1989 while working there.

Tammy worked for several public practice firms in Nanaimo before pursuing her goal of becoming an owner in a public practice. In 2006, she obtained a position as a senior manager at Palmer Chartered Accountants in Duncan. Not satisfied to hold just one accounting designation, Tammy went back to school to obtain her Chartered Accountant’s designation.The whole family (and most of the neighbourhood) cheered when she found out she had passed the 3 day Uniform final exam. This opened the door for her partnership in the firm that now bears her name: Palmer Leslie Chartered Accountants.

Tammy lives with her family at Yellowpoint, in Ladysmith. When not at the office, Tammy spends her time riding horses with her fellow horse lovers, driving her two old camaro’s during drag race season and training and teaching at the local Taekwondo School in Ladysmith. She can also be found driving her two children to various activities like hockey, highland dance and baseball.

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