Why is the CICA Handbook published in looseleaf from?

The CICA Handbook, now known as the CPA Canada Handbook, is published in looseleaf format for several reasons:

* Ease of Updating: Looseleaf format allows for frequent updates to be easily incorporated. Accounting standards and regulations change frequently, and looseleaf allows for the handbook to be constantly updated with new information without requiring users to purchase a completely new version. New pages can be inserted or replaced, keeping the information current.

* Flexibility: Users can choose to keep only the sections relevant to their work, reducing bulk and cost. This is especially helpful for professionals who need to access specific sections regularly, such as tax or auditing.

* Customization: Users can add their own notes and annotations directly to the pages, creating a personalized reference tool.

While digital versions are now available, the looseleaf format remains popular due to its advantages in terms of updating, flexibility, and customization.