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Canadian Auditing Standards

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Active Projects

CPA Canada Handbook.

The CPA Canada Handbook – Assurance contains all the Canadian Auditing Standards (CASs), adopted from International Standards on Auditing (ISAs) set by the International Auditing and Assurance Standards Board and endorsed by Auditing and Assurance Standards Board.

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Participate in International Consultations​

We urge Canadian entities to engage in international consultations to ensure global standards accurately represent our economic and regulatory conditions. Your involvement strengthens the relevance and credibility of these standards in Canada, and promotes consistent auditing and assurance worldwide.

IAASB Documents for Comment

News

September 10-11, 2024 Meeting Summary
AASB Decision Summary – September 10-11, 2024

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.

June 26, 2024 Document for Comment
ISC Exposure Draft – Proposed Revisions Relating to Definitions of Public Interest Entity and Listed Entity in Canadian Independence Standards

The Independence Standing Committee’s (ISC) Exposure Draft outlines its proposals to revise the definition of “public interest entity” (PIE) in the Canadian Independence Standards (CIS), to align more closely with the IESBA Code. Final changes to the CIS may impact our Listed Entity and PIE project. Respond directly to the ISC by September 30, 2024, and have your say.

June 10-11, 2024 Meeting Summary, Webpage
AASB Decision Summary – June 10-11, 2024

The AASB discussed the IAASB’s topics: Going Concern, Listed Entity/Public Interest Entity Track 2, Sustainability Assurance, and Technology Position. It discussed Canadian topics: Audits of Less Complex Entities and Compilations of Future-oriented Financial Information. Read the decision summary for full details.