Implementation tool: Canadian Standard for Related Services (CSRS) 4460

Learn about the steps required in order to implement CSRS 4460 and report on a supplementary matter.

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This Implementation Tool for Practitioners will assist you with the implementation of CSRS 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement.

This tool provides:

  • a summary of the requirements
  • factors to assess when determining if an engagement can be accepted
  • considerations when planning and performing the engagement
  • illustrative examples, including a supplementary matter, the related criteria, and potential procedures to perform
  • examples of wording to be included in the report


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