A CASE CAN’T
For the number crunchers, some words of warning:
Don’t forget to compute how personal data is collected
By Donalee Moulton
Some things were never meant to be dis-
closed, and Canada’s privacy legislation spells
out what they are. Forensic accountants need
to be familiar with the laws and understand
the impact on each and every investigation.
“A forensic accountant has got to look
really carefully if privacy legislation will
limit what they can do. It often will,”
said Mark Hayes, a founding partner with
Hayes eLaw LLP in Toronto.
Privacy legislation, including the federal
“Information subject to privacy laws
Personal Information Protection and Electron-
ic Documents Act, or PIPEDA, has exten-
sive and often unexpected reach.
and regulations can originate in both typi-
cal and unexpected places in forensic as-
signments,” said Peter Armstrong, senior
vice-president with KPMG Forensic Inc.
Those places, both unexpected and
otherwise, aren’t just figurative. They’re
real. “Different jurisdictions have dif-
ferent legislation that may apply,” said
Krista Mooney, a director with Pricewa-
terhouseCoopers LLP’s Forensic Services
Forensic accountants need to be aware
of legislation not only in the jurisdiction
where the work is performed but where
data is located, where interviews take
place—anywhere the professional foot-
print is left behind.