Canadian Auditing Standards

Extended External Reporting Assurance


Extended External Reporting (EER) encompasses various forms of reporting, including, but not limited to, sustainability reporting and other reporting by entities about environmental, social, and governance matters. EER is increasingly being emphasized as multi-faceted information about organizations informs and drives economic and strategic decisions. This expanding need for reliable, high-quality information – beyond historical financial information – is growing the demand for assurance engagements related to these reports.

One current project being monitored is the International Auditing and Assurance Standards Board’s (IAASB) two-phase project on EER to draft and publish guidance for practitioners applying International Standard on Assurance Engagement (ISAE) 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Information, to EER assurance engagements. 

Staff Contact(s)

Andrea Lee, CPA, CA

Principal, Auditing and Assurance Standards Board

Project Status

  • Information gathering

    IAASB Consultation Paper issued February 2019 with comment deadline of June 21, 2019.

  • Approving project
  • Consulting stakeholders
  • Deliberating feedback
  • Final pronouncement

Meeting & event summaries



This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.