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.
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.
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.