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Canadian Standards on Quality Management

Effective Dates – Canadian Standards on Quality Management

About Proposed Effective Dates

Draft pronouncements are subject to change. As part of the consultation process, the public is encouraged to review and provide feedback on proposed effective dates and other aspects of proposed new or revised standards.

Where applicable, implementation and other resources published by the Auditing and Assurance Standards Board (AASB) or the International Auditing and Assurance Standards Board (IAASB) are included to provide additional guidance related to the new or revised standard.

About Final Effective Dates 

Final pronouncements are standards that are board-approved. This summary may not include consequential amendments resulting from the issuance of new standards or minor updates to existing standards. For comprehensive details, please refer to the CPA Canada Handbook – Assurance on Knotia.ca.

Where applicable, implementation and other resources published by the AASB or the IAASB are included to provide additional guidance related to the new or revised standard.

CPA Canada Handbook

The CPA Canada Handbook – Assurance contains all the Canadian Standards on Quality Management set by the AASB.

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