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AASB Virtual Roundtable – Exposure Draft, “Proposed Revisions to the Canadian Auditing Standards for Audit Evidence and Risk Response”

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Are the proposed changes practical and effective? Join an upcoming AASB roundtable to discuss the Exposure Draft, Proposed Revisions to the Canadian Auditing Standards (CASs) for Audit Evidence and Risk Response. Your feedback on the proposed changes to CAS 330, CAS 500, and CAS 520 will help inform standards that work for Canadians. Register for the English session on October 7, 2026, or the French session on October 13, 2026.

 
AcSB Virtual Roundtable – Consultation Paper, “Improvements to Section 4450, Reporting Controlled and Related Entities by Not-for-Profit Organizations”

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How should not-for-profit organizations report their relationships with controlled and related entities? Join the AcSB for a virtual roundtable discussion on its Consultation Paper, Improvements to Section 4450, Reporting Controlled and Related Entities by Not-for-Profit Organizations. Gain insight into the proposed changes, discuss potential impacts on not-for-profit organizations, and share your perspective directly with the Board. Participate in the French session on October 28, 2026, or the English session on October 29, 2026.

 
 
 
 
PSAB Survey: 2027-2032 Draft Strategic Plan

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The future of public sector financial reporting starts with your input. Review PSAB's Draft Strategic Plan and share your views on proposed strategies to advance high-quality accounting standards, strengthen relationships with interested and affected parties and standard setters, and support forward-looking reporting. Complete our survey by October 15, 2026.

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May 14, 2025

Meeting Summary

IFRS® Accounting Standards Discussion Group Meeting Report – May 14, 2025

The Group discussed Financial Reporting Considerations Related to Tariffs, Disclosures about Management-defined Performance Measures under IFRS 18 Presentation and Disclosure in Financial Statements, and more. Read the meeting report for full details!

May 13, 2025

Meeting Summary

AcSB Decision Summary – May 13, 2025

The AcSB discussed the Detailed Review of Accounting Standards for Private Enterprises, Related Party Combinations, and more. Read the decision summary for full details.

April 28, 2025

Resource, Guidance

ISSB Guidance for Canadian Preparers

The Canadian Sustainability Standards Board (CSSB) has issued CSDS 1 and CSDS 2, aligned with the International Sustainability Standards Board (ISSB)'s IFRS S1 and S2. To support Canadian preparers navigate implementation, we’ve gathered key ISSB resources and guidance—all in one place. Read more.

April 23, 2025

News

CSSB Responds to CSA Climate-related and Diversity-related Disclosure Announcement

The CSSB responded to the CSA’s April 23, 2025 decision to pause its climate and diversity disclosure projects. While approaches may evolve, the CSSB remains committed to supporting CSDS 1 and CSDS 2 adoption to help Canadian markets meet rising sustainability disclosure expectations.

April 22, 2025

Document for Comment

Re-exposure Draft, Canadian Amendments related to Indigenous Matters in the Canadian Standard on Sustainability Assurance (CSSA) 5000, General Requirements for Sustainability Assurance Engagements

The Re-exposure Draft proposes an amendment in CSSA 5000 to ensure practitioners in Canada will be better equipped to provide assurance on sustainability reporting in a manner that considers Indigenous rights. Learn more and respond by July 18, 2025.

April 22, 2025

Meeting Summary

AcSB Decision Summary – April 22, 2025

The AcSB discussed Pension Plans, Due Process, Performance Report, and more. Read the decision summary for full details.

April 15, 2025

News

Media Release – Wendy Berman Named as the Canadian Sustainability Standards Board Permanent Chair

The Canadian Sustainability Standards Board (CSSB) is pleased to announce the appointment of Wendy Berman as its permanent Chair, effective May 5, 2025.

April 3, 2025

Resource, Guidance

What You Need to Know about Effects of Climate-related Risks and Opportunities on ASPE Financial Statements: Awareness Document

The AcSB is exploring the potential impacts of climate change on businesses and financial reporting under Accounting Standards for Private Enterprises (ASPE).

In this fourth and final installment, we dive into climate-related impacts on agricultural inventories and productive biological assets, disposal of long-lived assets and discontinued operations, leases, and economic dependence.

This ongoing series equips organizations with the insights needed to navigate climate-related matters—and financial reporting under ASPE.


April 1, 2025

Resource, Other

AASB 2026-2029 Strategic Plan

The AASB’s 2026-2029 Strategic Plan is built on considering the changing environment and the diverse needs of our interested and affected parties. Our five strategic goals guide us in serving the public interest by setting high-quality standards and supporting their effective application to address the evolving needs of Canadian interested and affected parties. Read more.

April 1, 2025

News

Appointments, Reappointments, and Retirements – RASOC

RASOC is pleased to announce the appointments and reappointments for the AASB, the AcSB, PSAB, and the Oversight Council. We also wish to thank those retiring for their dedicated service. Read the appointments page for full details.