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Other Canadian Standards

Effective Dates for New Standards

This summary of recently issued Auditing and Assurance Standards Board (AASB) pronouncements has been prepared for information purposes only. Consequential amendments to existing standards resulting from the issuance of new standards and less significant changes to existing standards are not included below. Reference should be made to official Handbook material for the text of final AASB pronouncements.

Pronouncement Application
January 1, 2022
CSRS 4400, Agreed-Upon Procedures Engagements
Effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 1, 2022.
December 14, 2021

CSRS 4200, Compilation Engagements

Effective for compiled financial information for periods ending on or after December 14, 2021.