Volunteer Opportunity – Enhancing the credibility of information beyond the financial statements

Help us explore ways to enhance the credibility of information beyond the financial statements – a key expressed need of a broad range of decision makers.

Want to help shape the future of assurance?


Continuing the Auditing and Assurance Standards Board’s (AASB) strategic focus to promote the relevance and added value of audits, other assurance and related services, the AASB is commencing a new phase of action. Corporate reporting is evolving to include Extended External Reporting (EER). EER is the term used to cover many different forms of reporting, including integrated reporting, sustainability reporting, and other reporting by entities about environmental, social and governance (ESG) matters. As EER becomes more common, the demand for assurance over this information is also growing.

The International Auditing and Assurance Standards Board (IAASB) is undertaking a project to develop non-authoritative guidance to enable more consistent and appropriate application of assurance engagement standards to EER. The AASB believes this is an important development and that it has a key standard-setting role to play in this project. 


The AASB is working with CPA Canada to explore new and innovative ways to enhance credibility in information outside the financial statements. Engaging in conversations with users, providers and assurers of EER, we want to better understand these new reporting models, the assurance standards implications and Canadian perspectives on the IAASB project to develop guidance for EER engagements.

Responsibilities of the Advisory Group

The Advisory Group will assist AASB staff by:

  • providing Canadian perspectives and technical input to the AASB as it monitors the IAASB project;
  • providing input on the results of Canadian consultations; and
  • advising the AASB on strategic issues in this evolving area.

The Advisory Group will also assist CPA Canada staff by:

  • providing input on CPA Canada’s strategic direction for audit and assurance;
  • advising on the nature of non-authoritative guidance and other tools that support assurance professionals conducting relevant engagements; and
  • providing input on thought leadership materials.

Composition of the Advisory Group

We are looking for a variety of participants including:

  • practitioners providing assurance on EER reports;
  • preparers of EER reports;
  • users of EER reports; and
  • representatives from the academic community.

Applicants having practical experience in this evolving area of reporting and having familiarity with EER reporting frameworks will be given preference.


The project is anticipated to commence in the Fall of 2019. The exact duration of the project is unknown as additional activities related to providing thought leadership on EER assurance issues will continue to develop. Successful applicants are asked for a minimum commitment of two years.

We anticipate that in the first year, there will be approximately four to five meetings conducted face to face and via conference calls. The annual time commitment is estimated at 50-70 hours, including the time required to prepare for meetings.

The working language of the Advisory Group will be English.

Visit the project page for more details about this project.

Need more information?

Andrea Lee, Principal,
Auditing and Assurance Standards Board

Apply today!

Submit your resume by November 15, 2019.