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Other Canadian Standards

Effective Dates – Other Canadian Standards

Proposed Effective Dates

Final Effective Dates

 

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 IAASB are included to provide additional guidance related to the new or revised standard.

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CPA Canada Handbook

The CPA Canada Handbook – Assurance contains all Other Canadian Standards set by the Auditing and Assurance Standards Board.

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