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Auditors working on financial documents

Determining the group auditor’s responsibilities: Implementation guide

Do you have a group audit? Are you auditing group financial statements? Learn to apply the new CAS 600.

Canadian Auditing Standard (CAS) 600, Audits of Group Financial Statements, has been updated and the revised standard was issued into the CPA Canada Handbook – Assurance in August 2022. CAS 600 is effective for audits of financial statements for periods beginning on or after December 15, 2023.

A Guide to Audits of Group Financial Statements and CAS 600 will help you understand and apply requirements of CAS 600 when you are involved in a group audit, whether as a group auditor or a component auditor for the group audit engagement.


  • a summary of CAS 600 requirements indicating the specific requirements discussed in the guide
  • key considerations for effective two-way communication between the group auditor and component auditors
  • sample letters and a sample memorandum of work performed
  • practical considerations for complying with the requirements