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This sample case-study of a fictitious entity is based on an actual file completed in accordance with CSRE 2400 using the PEG forms. It’s intended to provide practical guidance to practitioners in applying the standard.
Prices may change without notice.
A new standard on review engagements has come into effect for review of financial statements and financial information for periods ending on or after December 14, 2017. This sample file is intended to provide practical guidance to assist practitioners in ensuring sufficient work is performed and documented to meet the requirements of CSRE 2400.
While the sample file was prepared using the Professional Engagement Guide (PEG) forms, this is not the only way the standards can be met. Rather, the forms are examples of the documents that may be in the review engagement file. The guide also includes additional resources provided by CPA Canada.
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.