Canadian Standards in Transition

In response to the changing business environment, Canadian financial reporting standards and Canadian auditing and assurance standards are undergoing unprecedented change. The Canadian Institute of Chartered Accountants is committed to providing support to members and the larger business community as we navigate the changing Canadian standards landscape.

This site is your gateway to a broad range of resources provided by Chartered Accountants of Canada. 

 

Restructured Handbooks (NEW)  

The CICA Handbook – Accounting has been restructured to reflect the implementation of the Accounting Standards Board’s Strategic Plan, which calls for the pursuit of different reporting strategies for each major category of reporting entities.  

The CICA Handbook – Assurance has been restructured to reflect the Auditing and  Assurance Standards Board's adoption of International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs) and the new Canadian Standard on Quality Control (CSQC 1).