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Other Canadian Standards

Agreed-upon Procedures


The objective of this project is to update Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements, which was written several years ago.

Staff Contact(s)

Chi Ho Ng, CPA, CA Principal, Auditing and Assurance Standards Board

Project Status

  • Information gathering

    Began in 2015 and completed in 2017

  • Approving project

    Project proposal approved in October 2017

  • Consulting stakeholders

    The AASB Invitation to Comment issued on the IAASB’s Discussion Paper was issued in December 2016

    The AASB and IAASB Exposure Drafts are being developed and will be issued by the end of 2018

  • Deliberating feedback

    The AASB is deliberating feedback received on the Exposure Draft

  • Final pronouncement

    Final Handbook material approved in March 2020

    Final Handbook material expected to be issued in July 2020


December 6, 2016 News
IAASB Discussion Paper – Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards

December 6, 2016 – The IAASB has issued a Discussion Paper exploring how agreed-upon procedures engagements are undertaken and reports are used. It also explores the demand for engagements that combine reasonable, limited and no assurance. Canadian stakeholders are encouraged to respond to the IAASB by March 29, 2017.

Meeting & event summaries

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

The AASB unanimously approved Canadian Standard on Related Services (CSRS) 4400, Agreed-upon Procedures Engagements, including the related conforming amendments to other standards. CSRS 4400 will replace Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information other than Financial Statements, and Section 9110, Agreed-Upon Procedures Regarding Internal Control over Financial Reporting.

The AASB unanimously agreed that re-exposing Canadian amendments is not necessary because the amendments relate to applying the quality control standards in Canada to agreed-upon procedure engagements. The nature and reasons for such amendments are established in the Preface of the CPA Canada Handbook – Assurance, and do not affect a practitioner’s compliance with CSRS 4400. Accordingly, the Board concluded that re-exposure would not result in any new information and is not necessary.

CSRS 4400 will be effective for agreed-upon procedures engagements for which the terms of engagement are agreed to on or after January 1, 2022.

Once the Auditing and Assurance Standards Oversight Council (AASOC) confirms that the AASB followed due process with proper regard for the public interest, it is expected CSRS 4400 will be issued in the CPA Canada Handbook – Assurance in July 2020.

February 6, 2020 AASB Decision Summary — January 23-24, 2020

The AASB discussed matters related to the adoption of International Standard on Related Services (ISRS) 4400, Agreed-upon Procedures Engagements. Matters discussed included:

  • conforming amendments to Section 7200, Auditor Assistance to Underwriters and Others; and
  • Canadian amendments to address the fact that Canadian Standard on Quality Control (CSQC) 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements, does not apply to related services engagements.

The AASB is expected to approve the Canadian equivalent standard of ISRS 4400 at its March 2020 meeting.

December 23, 2019 AASB Decision Summary — December 2-3, 2019

The AASB provided input to the IAASB members from Canada on issues related to proposed International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements, including:

  • the effective date;
  • definitions; and
  • engagement acceptance and continuance requirements.

The IAASB expects to approve the final ISRS 4400 (Revised) at its December 2019 meeting. The AASB plans to approve the Canadian equivalent standard shortly thereafter.


This project summary has been prepared for information purposes only. Decisions reported are tentative and reflect only the current status of discussions on this project, which may change after further Board deliberations. Decisions to publish Handbook material are final only after a formal ballot process.