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We have issued this practitioner alert to help practitioners understand the similarities and key differences between the various compliance engagements which might be performed for clients, particularly in response to third party-requests. The compliance engagements discussed in this comparative summary include those that would be performed under the following standards in the CPA Canada Handbook – Assurance:
- Canadian Standards for Related Services (CSRS) 4460, Reporting on Supplementary Matters Arising from an Audit or Review Engagement
- CSRS 4400, Agreed-upon Procedures Engagements
- Canadian Standard on Assurance Engagements (CSAE) 3530, Attestation Engagements to Report on Compliance, which deals with special considerations in the application of CSAE 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information
- CSAE 3531, Direct Engagements to Report on Compliance, which deals with special considerations in the application of CSAE 3001, Direct Engagements.
What will I learn about?
- when a compliance engagement may be needed
- what are key features of the types of compliance engagements
- what matters might a practitioner consider when informing existing and potential clients of what to expect from the various types of engagements
- where to find additional resources