Does CAS 600 for group audits apply to your audit?

The definition of a group in Canadian Auditing Standard (CAS) 600 is broader than you think. This practical FAQ will help you determine if the standard applies to your clients.

Get your downloadable electronic copy.

Download Now

The need to apply CAS 600 Special Considerations — Audits of Group Financial Statements is not limited to parent companies with subsidiaries.

Are You Sure You Don’t Have to Apply CAS 600?: FAQ for Auditors will help you determine if the audit falls under CAS 600.

You will learn:

  • how components, groups and group financial statements are defined under CAS 600
  • the factors to consider to determine if there is a group
  • examples for identifying components for a parent company with subsidiaries and a head office with divisions


Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.

Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.

You’re in the eye of the storm amid a swirl of slips, forms and receipts. Chart your way through tax-time turbulence with these updates and resources.