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Other Canadian Standards



February 7, 2023

International Activity, Resource, Article

Survey: Prioritizing Projects in the IAASB’s Work Plan for 2024-2027

The AASB is seeking your input and help in responding to the IAASB’s Proposed Strategy and Work Plan for 2024-2027. The survey is designed to gather your input on which projects should be prioritized by the IAASB. Read the work plan and provide your input via our survey by March 31, 2023.

January 24, 2023

Resource, Guidance

Amendments to IAS 1 and the Impact on the CASs: Disclosure of Material Accounting Policy Information

The AASB has developed guidance to address the impact on Canadian Auditing Standards and Canadian Standard on Review Engagements of certain narrow-scope amendments made to IAS 1, Presentation of Financial Statements.

September 13, 2022

News, Resource, Article

Audits of Less Complex Entities – Our Progress Toward a Solution

The AASB has provided an update on its progress to finding a solution for practitioners in applying Canadian Auditing Standards to audits of less complex entities. Read the Report for full details.

January 7, 2022

Resource, Guidance

Frequently Asked Questions – Extended External Reporting (EER)

Looking for answers to common questions about sustainability or environmental, social and governance assurance? Check out these Frequently Asked Questions for all the information you need! We start with basic information, then provide details on performing an assurance engagement on EER.

August 3, 2021

Resource, Guidance

Guidance on sustainability and other extended external reporting assurance engagements in Canada

The AASB has issued non-authoritative guidance to support Canadian practitioners’ use of the IAASB’s Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Sustainability and Other Extended External Reporting Assurance Engagements in Canada, applying Canadian Standard on Assurance Engagements (CSAE) 3000.

July 21, 2021

Resource, Other

AASB Strategic Plan 2022-2025 Feedback Statement

Learn how the AASB developed and approved its Strategic Plan 2022-2025 – including conclusions reached on the significant comments received. 

July 3, 2020

Resource, Other

Report – Post-implementation Review of CSRS 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement

The AASB conducted its first post-implementation review project on a specific-to-Canada standard, focusing on CSRS 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement. We took away several key findings that will impact how we conduct post-implementation reviews in future, as well as information on how implementation of CSRS 4460 is progressing. Read this report for the full details.

January 31, 2020

Resource, Guidance

Compilation Engagements – Resources to help you get ready

Learn more about the key features of the new standard on compilation engagements and the resources available to effectively implement this standard and understand the impact of the changes. Go to this page to get the full details.

January 29, 2020

Resource, Guidance

AASB Video – Compilation Engagements: A new standard

The AASB is issuing a new standard on compilation engagements and its impact will be felt by practitioners, entities of compiled financial information and users. Watch this brief video, featuring the Chair of the AASB, to learn all about it.

August 30, 2019

Resource, Guidance

Non-authoritative Guidance – System and Organization Controls (SOC) Engagements

This non-authoritative guidance is intended to provide a roadmap for practitioners who are engaged to conduct SOC attestation engagements under Canadian standards; or both Canadian and U.S. standards and/or international standards. Read the document to learn more.