About Canada’s Standard-setting Boards and Oversight Councils
Canada’s standard-setting Boards and Oversight Councils are the Accounting Standards Board (AcSB), Public Sector Accounting Board (PSAB), Auditing and Assurance Standards Board (AASB), Canadian Sustainability Standards Board (CSSB), Accounting Standards Oversight Council (AcSOC), and Auditing and Assurance Standards Oversight Council (AASOC).
Our Boards establish and maintain standards on accounting, auditing, and sustainability reporting to serve the public interest. Our Oversight Councils appoint Board members and provide input into the Boards’ activities, ensuring that standard-setting functions as it should.
Board and Council members are volunteers. They are individuals with varied backgrounds, from the private and public sectors, such as financial statement preparers and users, auditors, academics, regulators, and sustainability professionals.
Get to know our Boards and Councils – their governance, their objectives, the people and organizations they serve, and more.
Our Relationship with CPA Canada
Chartered Professional Accountants of Canada (CPA Canada) supports independent standard setting – delivered through the Boards and Oversight Councils – by providing resources and funding. The standard-setting Boards and Oversight Councils operate at arm’s length from CPA Canada.
The CPA Canada Handbook
CPA Canada publishes the CPA Handbook (Handbook), which contains the accounting and assurance standards and guidance developed and/or adopted by the AcSB, PSAB, and the AASB.
CPA Canada members can access the Handbook for free at www.knotia.ca. Others can purchase the Handbook at www.CPAstore.ca