Meetings and Events

At its June 2026 meeting, the AASB discussed ongoing international and Canadian standard-setting projects, including Audit Evidence and Risk Response, Targeted Standards in the International Standard on Auditing 500 series, Technology Quality Management Workstream, and ongoing activities to support audits of less complex entities in Canada. Read the decision summary for full details.

At its March meeting, the AASB approved two new Canadian standards: CSRS 4250, Compilation Engagements on Future-oriented Financial Information (FOFI) and Pro Forma, and CSSA 5000, General Requirements for Sustainability Assurance Engagements. The Board also approved its 2025–2026 Performance Assessment and 2026–2027 Annual Plan and discussed several significant standard-setting initiatives currently underway. Read the decision summary for full details.

At the AASB’s January 19, 2026, meeting, the Board completed a final read and resolution of issues prior to the anticipated approval of proposed CSRS 4250, Compilations of Future-oriented Financial Information and Pro Forma. They also discussed planned activities associated with the Board’s continuing work on the amendments related to Indigenous matters in CSSA 5000, General Requirements for Sustainability Assurance Engagements. Read the decision summary for full details.

At its December 2025 meeting, the AASB unanimously approved final narrow-scope amendments to Canadian Auditing Standard 620 and certain Other Canadian Standards. The Board also discussed several international standard-setting initiatives and, through its Emerging Issues Monitoring Process, identified and prioritized key environmental themes. Read the decision summary for full details.

The AASB met to advance key projects, including Canadian standards such as Compilations of FOFI and Pro Forma, Sustainability Assurance, as well as international projects like Audit Evidence and Risk Response. Read the decision summary for full details.

The AASB approved the revised Canadian Auditing Standard (CAS) 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements and discussed key issues identified from exposure of its Canadian FOFI standard. The Board also discussed a range of international topics, including the Audit Evidence and Risk Response project, and its response to the IAASB’s Use of Experts Exposure Draft. Read our decision summary for full details.

The AASB approved several key projects: the  revised Canadian Auditing Standard 570, Going Concern; a re-exposure draft for Canadian amendments in CSSA 5000, General Requirements for Sustainability Assurance Engagements, on Indigenous matters; and its 2026-2029 Strategic Plan. The Board also discussed Audit Evidence & Risk Response and Fraud. Read the Decision Summary for full details. 

The Auditing and Assurance Standards Board (AASB) discussed the IAASB’s topic on Listed Entity/Public Interest Entity Track-2, the Compilations of Future-oriented Financial Information, the AASB’s Annual and Strategic Plans, and the Performance Assessment Report. Read the decision summary for more.

The AASB discussed IAASB’s topics on Fraud, Going Concern, Integrated Project, Listed Entity/Public Interest Entity Track-2, Integrated Project, and Technology Gap Analysis. The Board also discussed Canadian projects on Sustainability Assurance and Emerging Issues. Read the decision summary for more.

The AASB discussed IAASB’s topics on Fraud, Going Concern, Integrated Project, Listed Entity/Public Interest Entity Track-2, Technology Position, Canadian projects on Audits of Less Complex Entities, and Sustainability Assurance, as well as the AASB’s Engagement Process and Strategic Plan.