155 University Ave, Suite 1210


155 University Ave, Suite 1210


About FocusROI

The FocusROI group of companies serves small and medium sized accounting firms. The goal is to enable partners and staff:

  • comply with and understand professional standards and
  • take advantage of the enormous changes taking place within the accounting profession.

Our services are similar in many ways to those provided by the larger national firms through their ‘national’ offices.

The FocusROI group of companies has three distinct activities:

  1. FocusCPD specializes in on line training;
  2. FocusHGK provides quality control monitoring services, advisory services specialized training and continual improvement; and,
  3. FocusROI develops practical guidance and cost-effective methodology that is embodied in publications such as the CPA Canada Professional Engagement Guide and the CPA quality assurance manual.

Need more information?
Please email us at: info@focusroi.com or contact Stephanie Ki at (416) 594-0005 ext.103

FocusROI Inc.
155 University Avenue, Suite 1210
Toronto, ON M5H 3B7

Our Team

Stuart Hartley – CPA, FCA

Founder and President

Stuart is the founder and president of FocusROI. He is an FCA in the United Kingdom and Canada and has also worked in the United States.

Prior to FocusROI, Stuart was a senior audit partner at BDO Canada. During his time at BDO he was:

  • National director of accounting and auditing
  • Chair of the BDO International auditing committee which developed BDO’s international audit methodology
  • Recipient of the BDO Medal for his work on the International auditing committee
  • A member of CPA Canada’s Auditing Standards Committee.
  • A trainer in many countries on auditing practices, BDO Methodology and CaseWare implementation.
  • Spokesperson for the soft drink industry in Ontario

Before BDO, he spent two years on executive interchange with the office of the Auditor General of Canada. He developed methodology for performing value-for-money assignments and performed value for money audits.

Stuart is the primary author of the Professional Engagement Guide (PEG) which is published annually by CPA Canada and author of a number of other publications.

Stuart also publishes articles, writes training courses and is a popular instructor.

Marcus A. Guenther – CPA, CA

Marcus is a Chartered Accountant and holds a Bachelor of Commerce from the University of Toronto, as well as Masters in Business Administration degree from Wilfrid Laurier University. Marcus Guenther is a partner at FocusHGK LLP. He works with accounting firms to improve their quality control, engagement workflow and risk management practices, and he also assists with technical accounting and auditing issues.

Prior to joining FocusHGK, Marcus was a senior manager at BDO, where he was responsible for audit, tax and accounting engagements for clients ranging from municipal government, manufacturing and high-tech to distribution. He also spent several years working for a large, multinational automotive parts manufacturer as the manager of financial reporting. In addition, Marcus teaches accounting, IFRS, auditing and assurance courses for the Chartered Professional Accountants of Ontario.

Vivian Greenberg – CPA, CA

Vivian has been with FocusHGK LLP for over 5 years. With over 20 years’ experience working with Public Accounting firms, she has earned a reputation for thorough reviews of assurance files and financial statements as well as for helping firms meet professional standards and improving engagement efficiency.

Prior to joining FocusHGK, Vivian served as Director of National Standards and Quality Control for a major CPA firm. Vivian prides herself in her up to date knowledge and understanding of the accounting and auditing standards.

Stephanie Ki – Project Director

Stephanie is responsible for managing FocusROI’s many projects. This includes planning, developing project plans, tracking progress, preparing status reports, editing documents and communicating with stakeholders.  Stephanie also has skills in client relationship management, project research, specification gathering, and needs assessments.

Stephanie has a Bachelor of Arts degree in Sociology and Political Science as well as two post-graduate certificates in Project Management and Public Relations.

Stephanie has worked with Stuart Hartley in a consulting environment for over 20 years and has led a number of successful engagements in both the public and private sector. Prior to joining FocusROI Inc., Stephanie was a consultant with the Information Technology arm of BDO.