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
June 1, 2019
Section 7170, Auditor’s Consent to the Use of the Auditor’s Report in Connection with a Designated Document
Effective for an auditor’s consent issued on or after June 1, 2019.
April 1, 2019

CSAE 3530, Attestation Engagements to Report on Compliance

Attestation engagements to report on management’s statement of an entity’s compliance when the practitioner’s report is dated on or after April 1, 2019.
CSAE 3531, Direct Engagements to Report on Compliance

Direct engagements to report on an entity’s compliance when the practitioner’s report is dated on or after April 1, 2019.

AuG-49, Reporting on Compliance with Specified Authorities for Transactions Coming to the Auditors Notice during the Audit of Financial Statements
Effective for reports dated on or after April 1, 2019. Earlier application is permitted.