Applying the Standards

Understanding financial reporting, auditing and assurance standards is a key competency for CAs. This section provides a range of resources to support consistent application of the standards as well as information on emerging issues.

	Financial Reporting			Auditing and Assurance Standards

Supporting the standard setting process

CICA provides funding and staff resources to facilitate independent standard setting by Canada's accounting and audit and assurance standards boards.

For information from the standard setting boards see Financial Reporting and Assurance Standards Canada.