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Auditing and Assurance Standards Board

About the AASB

The Auditing and Assurance Standards Board (AASB) establishes standards for assurance and related services engagements. We contribute to the development of International Standards on Auditing (ISAs), which we adopt as Canadian Auditing Standards (CASs), by participating in consultations and activities of the International Auditing and Assurance Standards Board (IAASB) to ensure Canadian entities’ auditing needs are considered.

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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. 

Sustainability Assurance

Sustainability/ESG reporting has quickly become a matter of global importance. Globally, organizations are shifting from voluntary reporting to reporting in accordance with requirements mandated by jurisdictions. As organizations expand their reporting on sustainability matters, interested and affected parties are increasingly demanding assurance on this information. Learn about the AASB’s activities to support assurance in this area.

Meeting & event summaries

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April 8, 2024 AASB Meeting – March 11-12, 2024

The Board will discuss the IAASB’s projects on Audit Evidence, Audits of Less Complex Entities, Going Concern, Listed Entity/Public Interest Entity Track-2, IAASB Technology Framework, and Integrated Project. The Board will review a final read, subject to approval, for the AASB’s Annual Report, Due Process, Strategic Plan and Terms of Reference, and discuss issues on the Compilations of Future-Oriented Financial Information. The Board will also review feedback received on the Canadian Exposure Draft on Sustainability Assurance and discuss next steps.

April 8, 2024 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 24, 2024 AASB Decision Summary – January 24, 2024

The AASB approved two exposure drafts: Fraud and Listed Entity/Public Interest Entity Track-2. It discussed the draft 2024-2025 Annual Plan and the Compilations of Future-oriented Financial Information project. The Board received a presentation from the Practice Inspection Programs Standing Committee. Read the decision summary for full details.


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May 27, 2024 News, Article
Canada’s Decision to Not Adopt the International Standard for Audits of Less Complex Entities

The AASB has provided information on its decision to not adopt the International Standard for Audits of Less Complex Entities. Read further to learn the reasons behind this decision and what the AASB is doing now.

April 1, 2024 News
Canada’s Reporting and Assurance Oversight Councils Announce Transition to Single Oversight Council for Streamlined Standard Setting

Canada’s reporting and assurance oversight councils are pleased to announce the establishment of the Reporting & Assurance Standards Oversight Council (the Oversight Council), an important step towards enhancing standard-setting efficiency and connectivity in Canada.   

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.