Assurance and Related Services Standards (other than CASs)

WHAT'S NEW

Basis for Conclusions – Joint Policy Statement Concerning Communications with Law Firms Regarding Claims and Possible Claims in Connection with the Preparation and Audit of Financial Statements
April 1, 2016. This document summarizes the process followed in developing this Statement and the conclusions reached by the AASB and the CBA Committee regarding significant comments received in response to its Exposure Draft.

Basis for Conclusions – CSRE 2400, Engagements to Review Historical Financial Statements
April 1, 2016. This document summarizes the process followed in developing this standard and the conclusions reached by the AASB regarding significant comments received in response to its Exposure Drafts.

AASB Re-exposure Draft – Use of the Practitioner’s Communication or Name
March 8, 2016. The AASB has issued a Re-exposure Draft of a proposed new standard that would replace existing Section 5020, Association. Stakeholders are encouraged to submit their comments by May 13, 2016.

LinkedIn – Follow us!
November 27, 2015. The boards and oversight councils are already on Twitter – @frascanada.ca. Now you can follow us on LinkedIn! Stay in the know, share our news, and engage with us! We can’t wait to hear from you.

Webinar – Looking to the Future: The AASB’s Next Strategic Plan
November 17, 2015. Tune in to this webinar on December 8, 2015 (English) and January 26, 2016 (French) to learn about the AASB’s recently issued Invitation to Comment on the AASB’s Draft Strategic Plan for 2016-2021 and how you can provide input to the AASB.

Invitation to Comment – AASB Draft Strategic Plan for 2016-2021
November 10, 2015. The AASB has issued an Invitation to Comment on its next strategic plan, which outlines the AASB’s vision, mission and strategic objectives that will guide its standard-setting activities. Stakeholders are encouraged to submit their comments, on the form provided, by February 19, 2016.

Basis for Conclusions – Section 7150, Auditor’s Consent to the Use of a Report of the Auditor Included in an Offering Document
November 3, 2015. This document summarizes the process followed in developing amendments to this standard and the conclusions reached by the AASB.

Roundtable Discussions – Stakeholders’ Views Sought on Auditor Reporting, Responsibilities Relating to Other Information, Compliance Reporting and the AASB’s Draft Strategic Plan for 2016-2021
October 6, 2015. Register to attend a roundtable discussion this fall to share your views on the AASB’s draft strategic plan and other AASB projects. The topics affect a wide range of stakeholders.

Webinar – AASB Exposure Draft: Reports on Compliance with Agreements, Statutes and Regulations
October 6, 2015. Tune in to this webinar on October 27, 2015 (English) and October 28, 2015 (French) to learn about the AASB’s recently issued Exposure Draft of a new standard on audits and reviews of compliance with agreements, statutes and regulations and how you can provide input to the AASB.

AASB Exposure Draft – Reports on Compliance with Agreements, Statutes and Regulations
September 2, 2015. The AASB has issued an Exposure Draft that proposes a new standard that would replace existing standards dealing with audits and reviews of compliance with agreements, statutes and regulations. Stakeholders are encouraged to submit their comments, on the form provided, by December 23, 2015.

Basis for Conclusions – CSAEs 3000 and 3001, Attestation and Direct Engagements
July 2, 2015. This document summarizes the process followed in developing these standards and the conclusions reached by the AASB regarding significant comments received in response to its Exposure Draft.

Basis for Conclusions – Section 7170, Auditor’s Consent to the Use of the Auditor’s Report Included in a Business Acquisition Report
July 2, 2015. This document summarizes the process followed in developing this standard and the conclusions reached by the AASB regarding significant comments received in response to its Exposure Draft.

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