Gale M. Kelly

Gale M Kelly

Partner, Department of Professional Practice, Audit

KPMG in Canada

Gale Kelly is a partner in the Department of Professional Practice at KPMG in Canada. While Gale has focused primarily in the banking sector, she also has experience in mining, shipping and rate regulated industries. She is a highly experienced Engagement Quality Reviewing Partner for both Canadian GAAS and PCAOB standards audit engagements. Gale assists engagement teams and clients in determining the appropriate accounting for complex transactions under International Financial Reporting Standards (IFRS) and is a recognized specialist in complex accounting (IFRS and ASPE), including financial instruments, share-based compensation, pensions and tax accounting.

Gale is also a designated Canadian securities engagement partner and an SEC filing review partner, with experience in US/Canadian cross border offerings.

Gale is a member of various firm-wide committees and leads several Topic Teams, focused on financial instruments, income tax accounting and employee benefits/share-based payments. She was also a member of CPA Canada's Accounting Standards Board from 2012 until 2020, and chaired its IFRS Discussion Group from 2014 until 2020.

Education and qualifications
  • B.Comm. (High Distinction), University of Toronto

Accreditation
  • FCPA, FCA -- CPA Ontario

Community Involvement
  • Daily Bread Food Bank Board and Finance Committee

  • Art Gallery of Ontario Foundation Board and Audit Committee

  • Art Gallery of Ontario Photography Curatorial Committee

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