Other Canadian Standards


Active Projects

Agreed-upon Procedures

Final Handbook material approved in March 2020

Final Handbook material expected to be issued in July 2020

Conforming Amendments to Canadian Standards

Exposure Draft comment deadline March 27, 2020

Extended External Reporting Assurance

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

Post-implementation Review – Reports on Supplementary Matters Arising from an Audit or a Review Engagement

Research begun in 2017.

Surveys issued in October 2019.

Public Sector Auditing Standards

AuG-50 approved in March 2020

AuG-50 Final Handbook material expected to be issued in July 2020

CPA Canada Handbook

The CPA Canada Handbook – Assurance contains all Other Canadian Standards, set by the AASB. Its available in print and online. 


April 2, 2020 News
IAASB Consultation Paper – Extended External Reporting (EER) Assurance

The International Auditing and Assurance Standards Board (IAASB) issued its Consultation Paper, Extended External Reporting (EER) Assurance, which proposes non-authoritative guidance to support this evolving area of reporting. Comments are due to the IAASB on July 13, 2020.

April 1, 2020 News
Auditing and Assurance Standards Board – Annual Plan

This Annual Plan sets out the Board’s key activities and project milestones in 2020-2021, helping to achieve the objectives in the last year of its five-year strategic plan. Read the plan for full details.

March 9-10, 2020 Meeting Summary
AASB Decision Summary — March 9-10, 2020

The Board discussed Agreed-upon Procedures, Quality Management, Public Sector Auditing Standards and its Draft Strategic Plan for 2022-2025, among other topics. It also approved its 2020-2021 Annual Plan. Read the Decision Summary for full details.