Meetings and Events

Your opinion matters! Join us for an upcoming roundtable discussion on the Exposure Draft, “Proposed CSRS 4250, Compilation Engagements on Future-oriented Financial Information and Pro Forma.” Your insights will directly inform the development of our standard, ensuring our work reflects the needs and concerns of interested and affected parties. Register for a session on November 12, 2024 (English), or November 14, 2024 (French), and help drive meaningful change. 

The AASB discussed IAASB’s topics on Fraud, Going Concern, Integrated Project, Listed Entity/Public Interest Entity Track-2, Technology Position, Canadian projects on Audits of Less Complex Entities, and Sustainability Assurance, as well as the AASB’s Engagement Process and Strategic Plan.

The AASB reviewed feedback on the Exposure Draft of CAS 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, and its response to the IAASB’s proposed ISA 240. The AASB also discussed the Compilations of Future-oriented Financial Information and Pro Forma project. Read the decision summary for more.

The AASB discussed Going Concern, Listed Entity/Public Interest Entity Track-2, Integrated Project, Technology Position, Audits of Less Complex Entities, Compilations of Future-oriented Financial Information, Sustainability Assurance, and more. Read the decision summary for full details.

The AASB approved two exposure drafts: Fraud and Listed Entity/Public Interest Entity Track-2. It discussed the draft 2024-2025 Annual Plan and the Compilations of Future-oriented Financial Information project. The Board received a presentation from the Practice Inspection Programs Standing Committee. Read the decision summary for full details.

The Board discussed IAASB’s issues on Audit Evidence, Fraud, Listed Entity/Public Interest Entity – Track 2, and IAASB’s Strategy and Work Plan. The Board also discussed its Annual and Strategic Plan, Terms of Reference, Statement of Operating Procedures, and Due Process Manual. Read the Decision Summary for full details.

The Board discussed the Independence Standing Committee’s views on the “public interest entity” (PIE) definition and the Board’s next strategic plan. The Board also reviewed outreach and feedback summaries on the Exposure Draft, “General Requirements for Sustainability Assurance Engagements,” and its response letter to the IAASB. Read the Decision Summary for full details.

The Board unanimously approved Canadian revisions to its project on Listed Entity/Public Interest Entity Track-1, received an update on Listed Entity/Public Interest Entity Track-2 project, discussed IAASB issues on Audit Evidence, Fraud, and more. Read the Decision Summary for full details.

The Board approved the Exposure Draft for a new Canadian Standard on Sustainability Assurance (CSSA) 5000, General Requirements for Sustainability Assurance Engagements. Read the Decision Summary for more details.

The Board reviewed a draft response letter to the IAASB’s Exposure Draft, ISA 570, Going Concern and discussed comments received on the AASB’s Exposure Draft of CAS 570, Going Concern. Read the decision summary for more details.