Implementing the Assurance Standards

Canadian Auditing Standards

Review and Compilations

Other Assurance


Canadian Auditing Standards

What’s New


Publications and Resources

The following list is a compilation of selected resources to help practitioners provide support to clients that are applying the Canadian Auditing Standards.

Additional resources to those listed above are available on the Applying the Standards - Section on CAS and on the Audit and Assurance focus on practice area web page.

Overview and Introduction

Frequently Asked Questions

Implementation Issues

AASB project on compilations engagements (Section 9200, Compilation Engagements) aims at:

  • developing a clarified standard that would better meet practitioners’ needs by providing requirements and guidance on specific matters that have caused confusion and ambiguity in performing compilation engagements; and
  • improving the quality of information provided to users of compiled financial statements, based on sound research and extensive consultation.

A discussion paper communicating the results of the research undertaken will be issued in 2012 to obtain insights and views on proposals for specific directions of this project.

Publications & Resources

Other Assurance

What’s New

Assurance engagements

    • AASB project on assurance engagements to revise the standards for assurance engagements (Section 5025, Standards for Assurance Engagements Other than Audits of Financial Statements and Other Historical Financial Information and related standards) aims at: 
      • reflecting current practice;
      • providing sufficiently comprehensive guidance to support practitioners; and
      • establishing a clear interrelationship between upper tier standards for assurance engagements and engagement-specific assurance standards.
    • AASB project on Greenhouse Gas (GHG) Statement to develop a new Canadian Standard on Assurance Engagements (CSAE) that addresses professional accountants' responsibilities when providing assurance on information in a Greenhouse Gas (GHG) Statement.
    • AASB project on Reporting on Information Encountered During the Financial Statement Audit aims at introducing a new Related Services Standard that would cover financial information (for example, supplemental schedules) and non-financial information (transactions or conditions) reported to a third party (for example, regulators or funding bodies) as a by-product of a financial statement audit.
  • Additional resources to those listed above are available on Applying the Standards – Section on OCS and on the Audit and Assurance focus on practice area web page.

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 :