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AASB

Audits of Less Complex Entities Advisory Group

About the Advisory Group

The Auditing and Assurance Standards Board (AASB) established the Audits of Less Complex Entities Advisory Group in 2020 to provide the AASB advice as the AASB continues its activities to understand and address the challenges auditors face in applying Canadian Auditing Standards to audits of less complex entities.

Staff Contact(s)

Jacqui Kuypers, CPA, CA Principal, Auditing and Assurance Standards Board

Phone number  +1 416 204 3445
Email address  [email protected]

Role & Responsibilities

The role and responsibilities of the Advisory Group includes:

  • providing Canadian perspectives to the AASB as it monitors the IAASB project;
  • identifying and facilitating further consultations with stakeholders, if needed; and
  • advising the AASB on next steps in this area.

Meetings

The Advisory Group meets privately approximately five times per year.

The results of Advisory Group meetings will serve as the basis for agenda papers presented to the AASB when the Audits of Less Complex Entities project is on the AASB meeting agenda.

Keep up to date on this project via the Audits of Less Complex Entities project page. 

Membership

The Advisory Group consists of:

  • 2 AASB members
  • 6 members from a range of backgrounds and experiences, including practitioners from small, medium, and large firm practices and an academic.