Skip to main content

Other Canadian Standards

Resources

to

May 27, 2024

News, Article

Canada’s Decision to Not Adopt the International Standard for Audits of Less Complex Entities

The AASB has provided information on its decision to not adopt the International Standard for Audits of Less Complex Entities. Read further to learn the reasons behind this decision and what the AASB is doing now.

January 26, 2024

News, Resource, Article

What We Heard and Next Steps for the Canadian Standard on Sustainability Assurance (CSSA) 5000

Thank you for your response to the AASB’s Exposure Draft, “Proposed Canadian Standard on Sustainability Assurance (CSSA) 5000, General Requirements for Sustainability Assurance Engagements.” We are now reviewing the feedback we received as we work towards the approval of the new CSSA 5000. Read more about the results of our consultation, including main feedback themes, who we heard from, and what’s next.

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.