Our Partners

Certified Professional Accountants in Toronto

  • Ed Scheck FCPA, FCA, BSBA - Partner at Hogg, Shain & Scheck

    Ed Scheck – FCPA, FCA, BSBA

    Ed is an experienced accountant and proud graduate of Ryerson University and the University of Akron. In 1974, he received his Chartered Accountant (CA) designation and in 2006 he became a Fellow of the Institute of Chartered Accountants of Ontario. Ed focuses on providing advice on business operations, financing, profitability, strategic planning, and taxation to entrepreneurial businesses and not-for-profit organizations. Ed has particular expertise helping businesses that are ready to expand or that are experiencing difficulties.

    Industries Specialization:

  • Chris Munn, CPA, CA, BBA - Partner at Hogg, Shain & Scheck

    Chris Munn – CPA, CA, BBA

    Chris is a graduate of Wilfrid Laurier University, receiving his Chartered Accountant (CA) designation in 1990. He focuses on providing accounting advice to owner-managed businesses in the areas of tax, estate planning and international issues. Chris is a member of the Institute of Chartered Accountants of Ontario and Canadian Tax Foundation. He has completed the Canadian Institute of Chartered Accountants In-Depth Tax course, and continually builds on his strong knowledge base by attending topical courses.

    Industries Specialization:

  • Vivian D. Bright – CPA, CA, FCA – Accounting Partner at Hogg, Shain & Scheck

    Vivian D. Bright – CPA, CA, FCA (England & Wales)

    Viv works primarily with owner-managed businesses and not-for-profit entities in the completion of assurance engagements. He also provides advice on compliance and accounting issues. Viv has extensive experience with all aspects of information technology and can assist in choosing and implementing both hardware and software systems.

    Industries Specialization:

  • Sam Marinucci – CPA, CA, MBA – Accounting Partner at Hogg, Shain & Scheck

    Sam Marinucci – CPA, CA, MBA

    Sam is an experienced Chartered Accountant graduate of the University of Toronto, where he obtained his BA degree in Mathematics and Economics in 1975 and then earned an MBA degree in 1977. He received his Chartered Accountant (CA) designation in 1979.

    Sam’s professional experience includes senior positions in audit and accounting at Price Waterhouse, the Canadian Institute of Chartered Accountants and Suncor Energy, before establishing the firm of Marinucci & Company, Chartered Accountants in 1987.  Sam’s focus is on owner-managed enterprises, personal tax compliance and planning, and not-for-profit entities, where he assists more than 100 organizations yearly.

    Sam is an avid supporter of the arts. He is currently a director of Theatre Museum Canada and has also volunteered as director and treasurer of the Toronto Arts Council and Toronto Arts Foundation.

    Industries Specialization:

  • Ninette Bishay – CPA, CA – Partner at Hogg, Shain & Scheck in Toronto

    Ninette Bishay – CPA, CA

    Ninette is a graduate of the University of Ottawa, receiving her CA designation in 2006.  She is a Charities & Not-for-Profit accounting expert who has been providing assurance, tax and advisory services exclusively to this sector for most of her professional career.  Before joining Hogg, Shain & Scheck as a Partner, Ninette was a senior leader of the Charities & Not-for-Profit teams of Grant Thornton, and before that, PKF Hill LLP, a boutique Toronto firm.


    A frequent speaker and author on sector issues, Ninette is passionate about supporting organizations that make a difference in our society and world. She regularly advises local, national, and international organizations on best practices with respect to accounting financial reporting and accountability to stakeholders, internal control efficiencies, governance, reserves policies, and CRA compliance matters such as donation receipting, fundraising ratios, activities outside of Canada, and inactive capital.  Delighting in giving back to her community, Ninette currently serves as the National Treasurer of the Canadian Association of Gift Planners, the Treasurer of Gather Women, and a Director on the Board and Finance Committee of St. George Montessori Prep School.

    Industries Specialization:

  • Alex Briganti

    Alex Briganti – CPA, CA, LPA

    Alex graduated from York University in 2006 and received his Chartered Accountant (CA) designation in 2010.

    Alex articled for PricewaterhouseCoopers LLP in Toronto, specializing in IFRS audit and assurance engagements within the financial services group.  Alex gained additional experience with a local public accounting firm where he specialized in assurance engagements for owner managed businesses. There, he also practised quality assurance consulting and supported a group of external public accountants in adhering and exceeding the quality control standards of the profession.  Today Alex supports privately owned businesses and not-for-profit organizations providing accounting, assurance, tax compliance and advisory services.

    Outside of the office, Alex’s other interests include spending time with his growing family and volunteering for not-for-profit organizations.

    Industries Specialization:

The latest from our Blog, News, and Events

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    April 10, 2019 by

    Summary Why this sector is particularly vulnerable What the law says The role of the Board The role of management Anti-harassment policy and program Addressing complaints Training Beyond sexual harassment: Harassment includes: Sexual Bullying (though has no legal grounds) Verbal abuse Discrimination Up to the person who alleges harassment to say whether it is harassment
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  • GST/HST 101 for Charities and Not-for-Profit Organizations

    April 1, 2019 by

    GST/HST is: A type of value-added tax In theory, should apply to all consumption irrespective of whether the supplier is in the for-profit or non-profit sector Special GST/HST provisions for non-profit sector to exempt certain “public good” or non-commercial-like activities Attempt to minimize the compliance burden for the sector Supplies by charities = exempt unless
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  • Accounting & Auditing Standards Update for Not-for-Profit Organizations

    March 25, 2019 by

    New & revised accounting standards Fiscal years beginning on or after January 1, 2019 Early adoption permitted 2017 annual improvements to existing ASNFPOs             Section 4433 & 4434: Tangible & intangible capital assets held by NPOs Standard requires you to follow ASPE unless specific standards exist in ASNFPO (common practice)
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  • CPA Canada Federal Budget Commentary

    March 20, 2019 by

    March 19, 2019 CPA Canada  Federal Budget Commentary Finance Minister Bill Morneau’s message with Budget 2019 is that, thanks to the Federal Government’s investments over the past three years, things are going well — especially for the middle class: more Canadians have full-time jobs, unemployment is at historic lows, wages are growing, consumers and businesses
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