November 2006 — PRINT EDITION             Chaos in the Caribbean Twelve years ago, Tedd Avey, a Canadian forensic accountant, began investigating the collapse under fraudulent circumstances of a Jamaican financial institution. This summer, his work may have finally come to an end A matter of trusts Income trusts have become key players in many sectors of the economy and they have become important acquisition and consolidation tools. The question is, will they grow to become fearsome predators?     Technovations Digitally speaking     People No one can describe Kevin Ferrell as a stereotypical CA; when he speaks, people listen. The Oakville, Ont., resident is an award-winning bodybuilder who stands 6'2 and weighs in at 230 lb.     News and trends   •  Students rate Ernst & Young No. 1   •  Button poppers exposed   •  Soft skills speak volumes   •  Going global with health and productivity programs As health care costs continue to escalate, many multinational companies have developed health and productivity strategies in the United States. But they have been slower to react in other regions of the world, according to a recent survey.   •  TSX-V ranks no. 2 for new market listings The Toronto-based exchange had 2.003 companies listed in 2005 – a showing that puts it in second place after NASDAQ.   •  News from the profession   •  Standards digest     Numbers game       Ask an expert Business breakups     Book Value   •  The Canadian Small Business Owner’s Guide to Financial Independence   •  Effective Websites for CPAs: Grow Your Practice and Profits     Findings Nonaudit services dropping     As quoted Battle of the brands     Going concern Bob Sartor, CA CEO, The Forzani Group       Taxation Hedging your bets: tax professionals and their clients can’t always rely on administrative practice or policy, including tax guides By Jules L. Lewy & Jasmine Aujila     Risk management Change of mindset: the success of SOX compliance begins with persuading people to think differently about their jobs By Murray Wolfe     Law Raising questions: a request for information under Section 163 of the bankruptcy and insolvency act requires consideration By Mindy Paskell-Mede     Education Professional cornerstone: what viewpoints context-based research reveals regarding auditor independence By Yves Gendron     Letters to the editor Inside out The track down in Jamaica Off the record A critical issue Netwatch Tricky business Speaking to the Dragon You will love Dragon NaturallySpeaking dictation software if you know what you’re going to say before you say it and you don’t mumble. Outlook Is Canada selling out?