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AASB

Extended External Reporting Assurance Advisory Group

About the Advisory Group

The Auditing and Assurance Standards Board (AASB) established the Extended External Reporting Assurance Advisory Group in 2020 to provide the AASB advice on its project to consider the specific challenges auditors face in applying Audit and Assurance Standards to corporate reporting beyond the historical financial statements. These reporting matters include sustainability, Environmental, Social, and Governance (ESG), and integrated reporting.

Staff Contact(s)

Karen DeGiobbi, CPA, CA Director, Auditing and Assurance Standards Board

Phone number  +1 416 204 3337
Email address  [email protected]
Johanna Field, CPA, CA Associate Director, Auditing and Assurance Standards Board

Phone number  +1 416 204 2974
Email address  [email protected]

Role & Responsibilities

The role and responsibilities of the Advisory Group includes the following:

  • Identifying key issues in the Canadian environment related to extended external reporting.
  • Reviewing International Auditing and Assurance Standards Board agenda materials, determining impacts and issues relevant to Canada, and providing these views to the AASB for its consideration.
  • Assisting the AASB with stakeholder consultations.

Meetings

The Advisory Group meets privately approximately five times a year.

The results of Advisory Group meetings serve as the basis for agenda papers presented to the AASB when the Extended External Reporting project is on the AASB meeting agenda.

Keep up to date on this project via the Extended External Reporting Assurance project page.  

Membership

The Advisory Group consists of:

  • a current AASB member;
  • an individual from the academic community;
  • individuals who prepare extended external reports;
  • individuals who assure extended external reports; and
  • individuals who use extended external reports.