Audit and assurance alert: Engagements to review historical financial statements (CSRE 2400)

Learn about the new Canadian Standard on Review Engagements (CSRE) 2400, which is effective for reviews of financial statements for periods ending on or after December 14, 2017.

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This Chartered Professional Accountants of Canada (CPA Canada) Audit & Assurance Alert raises awareness about CSRE 2400, Engagements to Review Historical Financial Statements, which is effective for reviews of financial statements for periods ending on or after December 14, 2017.

You will learn about:

  • when you should start planning for application of CSRE 2400
  • implications to your practice
  • what standards CSRE 2400 replaces
  • the definition of limited assurance
  • the requirements within CSRE 2400
  • what you can do to be ready for the new standard
  • additional resources

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