The CICA Standards and Guidance Collection
As members of the Canadian Institute of Chartered Accountants, CAs receive electronic access to the CICA Standards and Guidance Collection. This comprehensive internet collection provides you access to up-to-date information on the accounting and assurance standards, the implementation of IFRS, Accounting Standards for Private Enterprises, as well as the Canadian Auditing Standards. It allows you to electronically navigate between the extensive cross references and includes:
- CICA Handbook – Accounting
- CICA Handbook – Assurance
- Public Sector Accounting Handbook
- Management’s Discussion and Analysis
- Plus additional reference information
Note: The CICA Standards and Guidance Collection is also available in print, DVD and Download.
The CICA Handbook – Accounting provides the standards set by the Accounting Standards Board for entities that prepare financial statements in accordance with Canadian generally accepted accounting principles (GAAP). It includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Accounting Standards for Pension Plans.
The CICA Handbook — Assurance contains the Auditing & Assurance Standards Board’s pronouncements related to the Canadian Auditing Standards (CASs), including CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements.
The CICA Public Sector Accounting Handbook provides users with comprehensive information on accounting and assurance as it relates to the public sector. It contains standards and guidance with respect to matters of accounting and financial reporting in the public sector as issued by the Public Sector Accounting Board (PSAB).