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Join us for a virtual roundtable discussion on the AcSB’s Consultation Paper, “Improvements to Section 4450, Reporting Controlled and Related Entities by Not-for-Profit Organizations.” Our French roundtable is October 28, 2026, and our English roundtable is October 29, 2026. Don’t miss your chance to share your feedback with our team. Register now to save your spot!

Your opinion matters! Join an upcoming roundtable discussion on the AASB’s Exposure Draft, “Proposed Revisions to the Canadian Auditing Standards (CASs) for Audit Evidence and Risk Response.”. Share your views and help ensure the proposed changes to CAS 330, The Auditor’s Responses to Assessed Risks, CAS 500, Audit Evidence, and CAS 520, Analytical Procedures work for Canadians. Register for a session on October 7, 2026 (English), or October 13, 2026 (French).

Explore our three-part “Audit Insights” series on testing journal entries in audits of less complex entities. Learn why journal entry testing is needed, how to determine the completeness of the population of journal entries, and how to effectively perform journal entry testing.

The AcSB is seeking feedback on its Consultation Paper, “Improvements to Section 4450, Reporting Controlled and Related Entities by Not-for-Profit Organizations,” including our proposals to: identify and assess relationships with related and controlled entities; enhance definitions of control and significant influence; and strengthen disclosure requirements for users to better understand these relationships. Read more and submit your comments by February 26, 2027.

The AcSB wants your views on our proposed improvements to Section 4450, including a new control model to evaluate relationships between NFPOs, changes to the definition of “significant influence,” clarification of relationships with profit-oriented enterprises, and an enhanced disclosure framework. Read our In Brief for an overview of key proposals and more on how you can respond.

The AASB is seeking feedback on proposed revisions to CAS 330, CAS 500, and CAS 520, based on the IAASB’s proposals. Share your views and help shape Canadian auditing standards by November 2, 2026. 

Calling audit practitioners from firms of all sizes and the public sector! Join us in field-testing selected proposals from the AASB’s Exposure Draft, “Proposed Revisions to the Canadian Auditing Standards for Audit Evidence and Risk Response.” Your input will help ensure the proposals are clear, practical, and effective for audits of varying sizes and complexity. Interested in participating? Contact us by Wednesday September 9, 2026, to have your say.

The International Auditing and Assurance Standards Board issued its Exposure Drafts proposing revisions to International Standard on Auditing (ISA) 330 (Revised), The Auditor's Responses to Assessed Risks; ISA 500, Audit Evidence; and ISA 520, Analytical Procedures.

The proposed changes aim to strengthen the risk-based audit framework, including how auditors assess and respond to risk, evaluate audit evidence, and apply professional skepticism. They also aim to improve alignment across the audit process and support innovation while remaining principles based. Review the Exposure Drafts and submit your comments to the IAASB by December 15, 2026. 

Do you have questions about how to determine when there is a change in the carrying amount of productive biological assets managed on a collective basis? Read our non-authoritative resource, which is intended to support the application of Section 3041.

The CSSB submitted its response letter to the ISSB on proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance, informed by feedback from more than 130 interested and affected parties across Canada. Read the response letter for more details.