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

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!

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.

May 27, 2024 News, Article

Canada’s Decision to Not Adopt the International Standard for Audits of Less Complex Entities

The AASB has provided information on its decision to not adopt the International Standard for Audits of Less Complex Entities. Read further to learn the reasons behind this decision and what the AASB is doing now.