Other Canadian Standards

Overview

Active Projects

Audits of Less Complex Entities	The IAASB approved its International Standard on Auditing for Audits of Financial Statements of Less Complex Entities in September 2023
Compilations of Future-oriented Financial Information (FOFI)	The FOFI Task Force is currently deliberating issues while seeking input from the Reference Group
Sustainability Assurance		View Comments

CPA Canada Handbook

The CPA Canada Handbook – Assurance contains all Other Canadian Standards, set by the AASB. It's available in print and online.

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News

April 17, 2024 Document for Comment

AASB Consultation Paper – 2026-2029 Strategic Plan

The AASB wants your input on its 2026-2029 Strategic Plan! Complete our survey by June 28, 2024, to provide your views on whether our goals are responsive to the changing environment. Weigh in on what areas will significantly influence the audit and assurance landscape over the next five years and help us set the direction of our work.

April 8, 2024 Meeting Summary

AASB Decision Summary – March 11-12, 2024

The AASB discussed Going Concern, Listed Entity/Public Interest Entity Track-2, Integrated Project, Technology Position, Audits of Less Complex Entities, Compilations of Future-oriented Financial Information, Sustainability Assurance, and more. Read the decision summary for full details.

January 26, 2024 News, Resource, Article

What We Heard and Next Steps for the Canadian Standard on Sustainability Assurance (CSSA) 5000

Thank you for your response to the AASB’s Exposure Draft, “Proposed Canadian Standard on Sustainability Assurance (CSSA) 5000, General Requirements for Sustainability Assurance Engagements.” We are now reviewing the feedback we received as we work towards the approval of the new CSSA 5000. Read more about the results of our consultation, including main feedback themes, who we heard from, and what’s next.