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CPA Canada has issued this Audit and Assurance Alert to raise awareness about the new requirements pertaining to attestation and direct engagements to report on an entity's compliance with an agreement or specified authority. These requirements are effective for compliance reporting attestation or direct engagements where the compliance report is dated on or after April 1, 2019.
You will learn about:
- the standards that CSAE 3530 and CSAE 3531 replace
- the differences between an attestation and a direct compliance reporting engagement
- the relationship between CSAE 3530/3531 and CSAE 3000/3001
- what you can do to be ready for these new standards