Accounting Standards for Private Enterprises

The resources below provide guidance and support for understanding and applying Accounting Standards for Private Enterprises (ASPE). 

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Applying ASPE

Application considerations for new or amended standards and emerging issues


Preparing financial statements

Illustrative financial statements, disclosure checklists and other resources


Monitoring developing changes to standards

Analysis and assessment of pending changes including links to exposure drafts and documents for discussion


Explaining ASPE to others

Helpful information about communicating with clients, lenders and other stakeholders


Adopting the ASPE framework for the first time

Publications, courses and examples from companies that have already made the transition to ASPE


Chartered Professional Accountants/ Comptables professionnels agréés

Welcome to CPA Canada!

CPA Canada is the national organization established to support unification of the Canadian accounting profession under the Chartered Professional Accountant (CPA) designation. CPA Canada provides services to all CPA, CA, CMA and CGA accounting bodies that have unified or are committed to unification.

This legacy website is still available to Chartered Professional Accountants while we work on transferring the materials within this site into our new integrated website:

Bienvenue à CPA Canada!

CPA Canada est l’organisation nationale établie pour soutenir l'unification de la profession comptable canadienne sous la bannière du titre de comptable professionnel agréé (CPA). CPA Canada fournit des services à toutes les organisations comptables de CPA, de CA, de CMA et de CGA qui se sont déjà unifiées ou qui sont engagées dans le processus d’unification.

Ce site d’origine reste accessible pour les comptables professionnels agréés pendant que nous travaillons à en transférer le contenu vers notre nouveau site Web intégré :