16. Why have some Assurance and Related Services Guidelines been deleted from the CICA Handbook – Assurance as a result of the issuance of the CASs?

Guidelines were not carried forward to the revised CICA Handbook – Assurance unless:

• There was a comparable International Auditing Practice Statement in the International Auditing and Assurance Standards Board Handbook;
• The Guideline dealt with Canadian regulatory matters; or
• The Guideline dealt with relationships established with bodies governing other professions in Canada (e.g., the Canadian Institute of Actuaries)