Assurance and Related Services Standards (other than CASs)
Survey – Views on the Scope of the Revised Standard on Compilation Engagements
October 24, 2017. Are you a practitioner who sometimes finds the lines blurred between an accounting service and a compilation engagement? Help the AASB decide what revisions are needed to the scope of Section 9200, Compilation Engagements. Complete this 20-minute survey by November 13, 2017.
AASB Exposure Draft – Reporting on Compliance with Specified Authorities for Transactions Coming to the Auditor’s Notice During the Audit of Financial Statements
August 1, 2017. The AASB has issued an Exposure Draft of a proposed new guideline that would replace an existing Standard. The guideline deals with reporting on compliance with specified authorities for transactions coming to the auditor’s notice during the audit of financial statements. Stakeholders are encouraged to submit their comments by November 28, 2017.
Message from the Chair – Reporting on Compliance with Agreements, Statutes and Regulations
July 27, 2017. AASB Chair explains a change in scope for Section 5815, Special Reports – Auditor’s Reports on Compliance with Agreements, Statutes and Regulations, and Section 8600, Reviews of Compliance with Agreements and Regulations, to address audits of certain mutual funds’ compliance reports.
Webinar – AASB Re-exposure Draft: Reporting on Compliance
June 6, 2017. Tune in to this webinar on June 21, 2017 (French) and July 5, 2017 (English) to learn about the AASB’s recently issued Re-exposure Draft of two new standards on engagements to report on an entity’s compliance with agreements, statutes and regulations, and how you can provide input to the AASB.
Reporting on Controls at a Service Organization — Bridging the Gap Between Canadian and Revised U.S. Standards,
May 18, 2017. This Bulletin will assist stakeholders during the period while the Canadian and U.S. standards on reporting on controls at a service organization are not aligned.
AASB Re-exposure Draft – Reporting on Compliance
April 19, 2017. The AASB has issued a Re-exposure Draft of two proposed new standards that would replace existing Sections dealing with special reports on an entity’s compliance with agreement, statutes and regulations. Stakeholders are encouraged to submit their comments by July 28, 2017.
Basis for Conclusions – CSOA 5000, Use of the Practitioner’s Communication or Name
January 3, 2017. 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 and Re-exposure Draft.
AASB Invitation to Comment – Exploring the Demand for Agreed-upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards
December 20, 2016. The AASB has issued an Invitation to Comment on the IAASB’s Discussion Paper, which explores agreed-upon procedures engagements performed either as a stand-alone engagement or in combination with other engagements. Stakeholders are encouraged to submit their comments by February 10, 2017.
IAASB Discussion Paper – Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards
December 6, 2016 – The IAASB has issued a Discussion Paper exploring how agreed-upon procedures engagements are undertaken and reports are used. It also explores the demand for engagements that combine reasonable, limited and no assurance. Canadian stakeholders are encouraged to respond to the IAASB by March 29, 2017.
Roundtable Discussions – Stakeholders’ Views Sought on the Agreed-upon Procedures Working Group Discussion Paper
November 25, 2016. Register to attend a roundtable to provide your views directly to the IAASB Working Group as the IAASB looks to revise its agreed-upon procedures standard. Discussions are taking place in cities across the country. Seating is limited, so register today!
Roundtable Discussions – Stakeholders’ Views Sought on a Compilation Engagements Task Force Consultation Paper
November 23, 2016. Register to attend a roundtable to provide your views directly to the AASB’s Compilation Engagements Task Force on its Consultation Paper. Discussions are taking place in cities across the country. Seating is limited so register today!
IAASB Discussion Paper – Supporting Credibility and Trust in Emerging Forms of External Reporting
November 8, 2016. The comment letter deadline for this Discussion Paper has been extended to February 3, 2017 to allow for additional outreach and sufficient time for responses from stakeholders.