Learn about the temporary WebTrust Seal for qualified reports related to events of an uncontrolled nature (force majeure).
February 9, 2023
Canadian Standard on Related Services (CSRS) 4200, Compilation Engagements became effective for compiled financial information for periods ending on or after December 14, 2021. Read on for observations about implementation lessons learned so far.
January 25, 2023
In a world overloaded with data and evolving stakeholder expectations and requirements, new types of assurance engagements and assurance providers are emerging to enhance confidence in different types of information. Keep reading to learn more.
A comprehensive, peer-reviewed approach to guide practitioners in adhering to the relevant standards and support the effective evaluation, design, implementation, and maintenance of your firm’s system of quality management (SOQM).
Given the broad range of possible assurance and related services available, explore our list of resources to help determine the appropriate level of practitioner involvement to best meet your clients’ needs.
New quality management standards, both at the firm and engagement levels, could impact all practitioners. Our free guidance materials will help you implement these changes and advise your teams on the desired outcomes.
This is your source for tools and resources to promote awareness, understanding and effective implementation of data analytics in audit.
Find resources to advance your career, learn about the latest technical changes and enhance your skillset with useful tools that support a wide range of practice matters.
This Audit and Assurance Alert is being issued to raise awareness about the unanimously approved suite of quality management standards including CSQM 1 replacing CSQC 1.
Practical non-authoritative guidance to assist standard setters in developing standards that have the characteristics necessary to enable an independent practitioner to perform an assurance engagement.
May 16, 2022
New and revised quality management standards are coming into effect soon. Are you ready?
The issuance of the quality management conforming amendments completes a multi-year project to improve the practitioner’s management of risk and quality on engagements. The quality standards take effect beginning December 2022. Are you ready?
Learn about the components of a system of quality management, what this means for your firm and steps to take to implement the new Canadian Standards on Quality Management.
CAS 315 has been significantly revised to promote a more effective risk identification and assessment. Learn about the changes to the standard and understand how these will impact your audit engagements.
Read this comparative summary to obtain a basis for discussions to help clients and potential clients decide what type of compliance engagement is likely to best meet their needs.
November 10, 2021
The Auditing and Assurance Standards Board (AASB) has issued a discussion paper. Learn more about the options being considered.
Learn about the steps required to implement CSRS 4460 and report on a supplementary matter.
October 19, 2021
New to using ATT in audits? Wondering how to use ATT appropriately for risk assessment, audit procedures or what to document? Find a summary of recent Canadian and International resources here.
September 27, 2021
Learn how sustainability reporting and assurance impact the assurance profession and understand CPA Canada’s involvement in ongoing sustainability developments.
September 15, 2021
In a data- and technology-driven economy, the evolving expectations of stakeholders will dramatically reshape the services CPA auditors are expected to provide. Read on to explore further and learn about upcoming discussions at the symposium.
Read this alert to learn about a CPA’s role in third-party assurance over sustainability information.
Take advantage of CPA Canada and external resources to help you understand and address sustainability considerations for audit and assurance.
This resource provides the decision maker with a framework to understand the type of engagement that best meets the needs of the intended user(s) of the practitioner’s deliverable.
June 17, 2021
Our roadmap tool can help practitioners identify which standard(s) to use when providing services in accordance with the CPA Canada Handbook — Assurance. This page provides helpful information for using the tool.
Optimize your work as a public practitioner. Explore the latest trends in practice management, advisory services, compilations, tax, technology and more. Offered for free in partnership with Intuit, Sage, and Wolters Kluwer.
How will blockchain and crypto-assets impact CPAs and their future roles? Explore our resources to find out more.
Download our handy guide for a summary of CPA Canada's audit and assurance resources, including alerts, briefings, implementation tools, guides and webinars. This non-authoritative guidance covers topics including auditing and assurance standards and audit data analytics.
This practitioner alert raises awareness about the new Canadian standards on quality management. Learn about this new suite of standards comprising CSQM 1, CSQM 2, and CAS 220, and how they impact you.
Learn about changes to your responsibilities for quality management related to this new suite of Canadian standards comprising CSQM 1, CSQM 2, and CAS 220.
May 17, 2021
New quality management standards prioritize proactive management or mitigation of risks at the firm and engagement levels. Learn how these new standards promote a consistent, high-quality performance by practitioners.
Looking for answers to common questions about implementing CSRS 4400, Agreed-upon Procedures Engagements? Check out our free resource for practitioners.
Use our new interactive tool to help you identify which standard(s) to use when providing services in accordance with the CPA Canada Handbook – Assurance.
Take advantage of this effective resource which provides guidance, templates, and useful links for practitioners in the areas of practice management, advisory, compilations, and tax.
As the pandemic forces organizations to operate in new and unique ways, help ensure your internal audit department is tackling these changes in stride and is adapting their procedures to the new risk environment.
We have compiled a summary of key audit considerations and related CPA Canada and other resources to help you understand and address the audit and assurance implications of the COVID-19 pandemic.
Discover free audit and assurance resources. Get help understanding and implementing Canadian Auditing Standards and other assurance and related services standards.
Learn about the new standard CSRS 4400, Agreed-Upon Procedures Engagements, and how it impacts you.
CSRS 4200 became effective for compiled financial information for periods ending on or after December 14, 2021. We’ve developed free resources to help you understand and effectively implement and communicate with clients about this standard.
Your essential resource for performing high quality engagements. Arm yourself with PEG to consistently apply the professional standards, featuring four core areas of support – strategic guidance, step-by-step methodology, relevant case studies and timely practice aids.
July 20, 2020
Learn how your clients' control may be impacted, your responsibilities as the auditor, and practical audit considerations to help you in this ever-changing and unstable environment.
Our blog gives you timely, practical, and relevant information that will help you better perform your evolving role as an audit and assurance professional.
Learn about the steps required in order to implement CSRS 4200 and perform compilation engagements.
Learn about the issues arising from COVID-19 related to performing system and organization controls (SOC) engagements.
May 19, 2020
COVID-19 has forced auditors to work differently. Learn about the changing nature of audit evidence and related considerations for auditors to support the performance of high-quality audits in the current environment.
Find out the answers to frequently asked questions related to the application of CSAE 3000 and CSAE 3001.
Do you request a compilation or notice to reader (NTR) on financial information? This publication helps third parties understand how changes to the compilation standard will impact them.
Do you get a compilation or notice to reader (NTR) on your financial information? This publication helps management understand how changes to the compilation standard will impact them.
Learn about the new standard on compilation engagements, CSRS 4200, Compilation Engagements, and how it impacts you.
January 30, 2020
Svetlana Berger, principal in Auditing and Assurance Standards at CPA Canada, talks about a new standard approved in October 2019, to be issued in February 2020. Learn about the potential impact for practitioners.
This guide will help you audit a service organization's controls relevant to user entities' internal control over financial reporting.
This guide will help you effectively report on controls for service organizations. Learn how to apply best practices in key service audit areas to ensure compliance with the appropriate standards.
Obtain practical, non-authoritative guidance on preparing the audit of a federal election candidate.
June 10, 2019
CPA Canada and the Canadian Auditing and Assurance Standards Board (AASB) have collaborated with regulators, auditors and individuals in the crypto-asset industry to explore auditing approaches to respond to the risks in this evolving industry.
Access the latest versions of WebTrust principles and criteria and non-authoritative practitioner guidance, including illustrative assurance reports.
Learn about the steps required in order to implement CSAE 3530 and 3531, and complete a compliance engagement.
May 15, 2019
The use of audit data analytics (ADAs) is an important advancement in audit innovation. Learn about CPA Canada's recent initiative on the use of ADAs in Canada.
Advance your career in government with our new in-depth training program for today’s public sector financial professional.
Learn how your organization can identify key business risks related to information integrity and how to design and implement enablers and controls focused on the objective of information integrity.
Learn about the recently revised Section 7170, addressing the auditor's responsibilities when responding to requests to consent to the use of the auditor's report in connection with designated documents.
If you have been engaged to report on an electoral district association, this guide will help you understand your responsibilities as auditor and provide guidance on how to apply auditing standards in this situation.
November 8, 2018
This publication explains recent developments on KPIs and an initiative to enhance their credibility through assurance.
Help your client understand what they need to know and do when they receive third-party requests to provide supplementary information.
Learn about a new standard for reports on supplementary matters under Canadian Standards for Related Services (CSRS) 4460.
Help your client identify the key issues to consider when they or a third party requests a report to obtain assurance on an entity’s compliance with an agreement or a specified authority.
The world is going through a period of unprecedented change. The audit and assurance profession must innovate, collaborate, educate, adapt and experiment to evolve and advance the audit going forward.
Download our reporting guide, which aims to promote consistency in practitioners' reports by providing guidance for commonly occurring reporting circumstances.
Is it time for your audit committee to conduct a comprehensive review of the external auditor? Our tool provides guidance to help you perform an effective review and communicate a well-informed conclusion to the board.
August 10, 2018
The Accounting Standards Board (AcSB) developed a draft Framework on Reporting Performance Measures. Could this be a first step towards criteria that enable auditors to provide assurance over performance measures?
Learn about the new requirements pertaining to attestation and direct engagements to report on an entity's compliance with an agreement or specified authority.
Take advantage of this useful step-by-step guide that will help audit committees and management identify relevant AQIs, and understand how they can be used to spark discussions about improving audit quality.
Learn about common pitfalls auditors might encounter when applying certain requirements of CAS 330: The Auditor's Responses to Assessed Risks, as it relates to designing and performing tests of relevant controls.
Learn about the implications of IT for audit when applying certain requirements of CAS 330, The Auditor’s Responses to Assessed Risks, as it relates to designing and performing tests of relevant controls.
Learn about the WebTrust seal program for Certification Authorities.
Find examples of proper usage of the WebTrust seal and mark, and learn about renewing, revoking, and suspending seals.
Find a list of practitioners enrolled in the WebTrust program.
Learn about how blockchain technology may affect the audit and assurance profession, from its impact on the financial statement audit to opportunities that may arise in a blockchain-enabled world.
Learn about the changes to the combined CAS/PCAOB auditor's report for 2017.
December 18, 2017
The Monitoring Group is reviewing the international auditing and assurance standard-setting process, and the outcome could have significant implications for the Canadian landscape.
This reporting alert provides an update of recently issued guidance by Canadian securities regulators on the disclosure of cyber security risks and incidents.
Help your client understand what they need to know regarding the new review engagement standard.
Download our handy guide, which aims to help practitioners in conducting review engagements in compliance with Canadian Standard on Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements.
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.
Learn the key differences between the requirements in CSRE 2400, Engagements to Review Historical Financial Statements, and those in Section 8100, General Review Standards, and Section 8200, Public Accountant's Review of Financial Statements.
Read this audit data analytics alert to better understand audit data analytics and the drivers, opportunities and hurdles to overcome in integrating more extensive use of data analytics into the audit of financial statements.
Promote a consistent level of quality in your practice that is in accordance with professional standards with the C•PEM Electronic Templates.
Receive detailed direction and guidance for performing effective audit, review and other assurance and compilation engagements for small and medium-sized entities.
A valuable resource for your practice, C•PEM provides a comprehensive road map to performing effective and efficient engagements in Canada.
The C•PEM Forms Walkthroughs are practical videos designed to walk you through the process of filling out the key C•PEM forms step-by-step.
Improve your knowledge and understanding of the requirements in Part II of the CPA Canada Handbook – Accounting with the Guide to Accounting Standards for Private Enterprises.
The CPA Canada Standards and Guidance Collection is a complete electronic reference source, providing up-to-date information on accounting and assurance standards, public sector accounting standards, and much more.
The CPA Canada Public Sector Accounting Handbook is your trusted source for public sector standards.
CPA Canada Handbook – Assurance offers valuable guidance to help you meet the professional standards.
AICPA and CPA Canada are collaborating to offer CPAs in both countries access to specialty technical resources and credentials.
Strengthen your accounting abilities by leveraging the broad range of high-quality educational materials and opportunities available on the websites of the legacy accounting organizations.
Access high-quality professional development courses and recorded presentations to strengthen your accounting competencies at CPA Learning Centre, a legacy CPA resource that is still available to CPA members.