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AASOC and the Public Interest

Each of Canada’s accounting and auditing boards and oversight councils operate in the public interest. Our own Terms of Reference state that our mission is “to serve the public interest by overseeing and providing input to the development of auditing, assurance and independence standards in Canada.”

But what does that mean exactly? We clarify what the public interest means to us in our paper, “AASOC’s Consideration of the Public Interest” (August 2016). Key points outlined in the paper include:

  • who are our public;
  • what are the interests of our public; and
  • how we assess whether an action, decision or policy is in the public interest.


This is a picture of the cover page of AASOC's public interest paper.