Other Canadian Standards

Overview

Active Projects

Audits of Less Complex Entities

The AASB decided not to adopt the IAASB’s International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)

The AASB will continue to explore possible Canadian solutions

Compilations of Future-oriented Financial Information (FOFI) and Pro Forma

Exposure Draft

Sustainability Assurance

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CPA Canada Handbook

The CPA Canada Handbook – Assurance contains all Other Canadian Standards, set by the Auditing and Assurance Standards Board.

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News

January 21, 2025 Meeting Summary, Webpage

AASB Decision Summary – January 21, 2025

The Auditing and Assurance Standards Board (AASB) discussed the IAASB’s topic on Listed Entity/Public Interest Entity Track-2, the Compilations of Future-oriented Financial Information, the AASB’s Annual and Strategic Plans, and the Performance Assessment Report. Read the decision summary for more.

December 2-3, 2024 Meeting Summary, Webpage

AASB Decision Summary – December 2-3, 2024

The AASB discussed IAASB’s topics on Fraud, Going Concern, Integrated Project, Listed Entity/Public Interest Entity Track-2, Integrated Project , and Technology Gap Analysis. The Board also discussed Canadian projects on Sustainability Assurance and Emerging Issues . Read the decision summary for more.

October 10, 2024 Resource

What You Need to Know about Proposed Canadian Standard on Related Services (CSRS) 4250, Compilation Engagements on Future-oriented Financial Information and Pro Forma

Short on time but want to know how this change impacts you as a practitioner, a user of FOFI or pro forma, management, or a staff member charged with governance? Read our educational guide for more details!