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Other Canadian Standards

Overview

Active Projects

Audits of Less Complex Entities

The IAASB approved its International Standard on Auditing for Audits of Financial Statements of Less Complex Entities in September 2023

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

The FOFI Task Force is currently deliberating issues while seeking input from the Reference Group

Sustainability Assurance

CPA Canada Handbook

The CPA Canada Handbook – Assurance contains all Other Canadian Standards, set by the AASB. It's available in print and online. 

News


January 26, 2024 News, Resource, Article
What We Heard and Next Steps for the Canadian Standard on Sustainability Assurance (CSSA) 5000

Thank you for your response to the AASB’s Exposure Draft, “Proposed Canadian Standard on Sustainability Assurance (CSSA) 5000, General Requirements for Sustainability Assurance Engagements.” We are now reviewing the feedback we received as we work towards the approval of the new CSSA 5000. Read more about the results of our consultation, including main feedback themes, who we heard from, and what’s next.

January 24, 2024 Meeting Summary, Webpage
AASB Decision Summary – January 24, 2024

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.

October 5, 2023 News
Survey: AASB Exposure Draft, “CSSA 5000, General Requirements for Sustainability Assurance Engagements”

The AASB is seeking input on the CSSA 5000 Exposure Draft from all interested and affected parties, especially those who perform assurance engagements over sustainability information, preparers of sustainability disclosures, and other users of the assurance report. Respond to our short surveys today!