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AASB

Meetings and Events

  • Upcoming meetings & events
  • Past meetings & events
Upcoming meetings & events

AASB Decision Summary – June 10-11, 2024

The AASB discussed the IAASB’s topics: Going Concern, Listed Entity/Public Interest Entity Track 2, Sustainability Assurance, and Technology Position. It discussed Canadian topics: Audits of Less Complex Entities and Compilations of Future-oriented Financial Information. Read the decision summary for full details.

AASB Decision Summary – May 14, 2024

The AASB reviewed feedback on the Exposure Draft of CAS 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, and its response to the IAASB’s proposed ISA 240. The AASB also discussed the Compilations of Future-oriented Financial Information and Pro Forma project. Read the decision summary for more.

Virtual Roundtable Discussion – AASB Exposure Draft, “Proposed Amendments to CAS 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements”

12:00 – 1:00 p.m. ET

Attend an upcoming roundtable discussion to help us ensure the proposed amendments to CAS 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, work for Canadians. Register for a session on April 9, 2024 (English), or April 15, 2024 (French) and share your views directly with our team! 

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.

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.

AASB Decision Summary – December 4-5, 2023

The Board discussed IAASB’s issues on Audit Evidence, Fraud, Listed Entity/Public Interest Entity – Track 2, and IAASB’s Strategy and Work Plan. The Board also discussed its Annual and Strategic Plan, Terms of Reference, Statement of Operating Procedures, and Due Process Manual. Read the Decision Summary for full details.

AASB Decision Summary – November 17, 2023

The Board discussed the Independence Standing Committee’s views on the “public interest entity” (PIE) definition and the Board’s next strategic plan. The Board also reviewed outreach and feedback summaries on the Exposure Draft, “General Requirements for Sustainability Assurance Engagements,” and its response letter to the IAASB. Read the Decision Summary for full details.

AASB Decision Summary – September 12-13, 2023

The Board unanimously approved Canadian revisions to its project on Listed Entity/Public Interest Entity Track-1, received an update on Listed Entity/Public Interest Entity Track-2 project, discussed IAASB issues on Audit Evidence, Fraud, and more. Read the Decision Summary for full details.

AASB Decision Summary – September 12-13, 2023

The Board unanimously approved Canadian revisions to its project on Listed Entity/Public Interest Entity Track-1, received an update on Listed Entity/Public Interest Entity Track-2 project, discussed IAASB issues on Audit Evidence, Fraud, and more. Read the Decision Summary for full details.

AASB Decision Summary – August 30, 2023

The Board approved the Exposure Draft for a new Canadian Standard on Sustainability Assurance (CSSA) 5000, General Requirements for Sustainability Assurance Engagements. Read the Decision Summary for more details.

Past meetings & events