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)

Svetlana Berger, CPA, CA, MAcc

Principal, Auditing and Assurance Standards Board

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.

Angélique Malo

CPA auditrice, CA
Université du Québec à trois-Rivières
Longueuil, QC
Member

Annie Smargiassi

CPA auditrice, CA
Ordre des CPA du Québec
Montréal, QC
Member

Audrey Mercier

CPA auditor, CA
Richter S.E.N.C.R.L.
Montréal, QC
Member

Joel Humphrey

CPA, CA
Freelandt Caldwell Reilly LLP
Sudbury, ON
Member

Jonathan Black

CPA, CA
Flabbi & Associates Chartered Accountants LLP
Toronto, ON
Member

Kirsten Albo

ASK KSA Consulting Inc.
Winnipeg, MB
Member

Morgan McWade

Halifax, NS
Member

Tina Abed Rabbo

CPA, CA
Deloitte LLP
Toronto, ON
Member

Gordon D. Cummings

D&H Group LLP
Vancouver, BC
Observer