james-pearson

  • Elaine Hultzer

    •  Partner – Assurance (Canada)  
    • 25+ years experience 


    "I bring more than 25 years of international experience across four jurisdictions within the Insurance Sector and I will provide guidance where necessary to the engagement team. I will share my deep knowledge of audit quality with the respective teams and will be available to join in meetings where my expertise will add value to the engagement. "


    Elaine is an internationally experienced insurance enthusiast, having audited and advised insurance organizations across four jurisdictions, with a passion for IFRS 17 and other accounting technical standards, audit quality and client service.

    Since joining BDO, Elaine focuses on audit quality in complex areas of management’s judgments, estimates and assumptions across the BDO Canada Assurance practice, supporting Assurance partners and teams in efficiently addressing key audit risks, providing pragmatic enhancement opportunities for client’s financial statements and internal controls, as well as assisting teams in addressing complex accounting matters.Elaine is also the BDO Canada representative on the BDO IFRS 17 and IFRS 9 technical accounting committees.

    Beyond providing her expertise to her clients and colleagues, during the lengthy IFRS 17 transition period, as an IFRS 17 specialist and leader in Deloitte Canada and Deloitte Australia, Elaine contributed to the insurance industries 'understanding and implementation of IFRS 17 through audit and advisory engagements of insurers, and as a member of the Canadian and Australian Accounting Standards Boards’ IFRS 17 Transition Resource Groups, a member of Canadian insurance regulator’s Insurance Advisory Panel and IFRS 17 Working Groups, a member of the Deloitte Global IFRS 17 Specialist Panel, as well as leading Deloitte’s global development of its IFRS 17 audit approach and chairing the Deloitte Global Insurance Audit Quality Forum.

    Examples of life insurers served as auditor or as advisor

    Canada:

    • Sun Life Financial Inc.
    • Ivari
    • RBC Insurance
    • RGA
    • Pacific Life Reinsurance
    • Brookfield Annuity Company
    • Met Life Canada Branch

    Australia:

    • Resolution Life
    • Australian Unity
    • Clearview
    • MLC Life Insurance 
    • GenLife
    • RGA
    • Pacific Life Reinsurance
    • Invocare

    New Zealand:

    • Asteron Life
    • Partners Life
    • Pinnacle Life
    • ING / OnePath insurance
    • AMP New Zealand
    • Seniors Money International

    South Africa:

    • Old Mutual South Africa
    • Norwich Life
    • Hollard Life Insurance
    • BOE Insurance 
    • Metropolitan Life
    • Southern Life

    Qualifications and professional affiliations 

    • Chartered Professional Accountant of Ontario Canada from 2014 to current
    • Held CPA Ontario Public Practice Licence
    • Chartered Accountant with the New Zealand Institute of Chartered Accountants 2003 to current
    • Registered Mentor with the New Zealand Institute of Chartered Accountants from 2002 to 2016
    • Chartered Accountant with the South African Institute of Chartered Accountants from 1997 to current
    • Leadership New Zealand Fellow, 2011
    • Wharton KPMG Insurance Business School, 2008