Private Enterprise Advisory Committee

Learn how the Private Enterprise Advisory Committee helps our members by supporting the AcSB in maintaining and improving ASPE.

When accounting standards for private enterprises (ASPE) were first issued in 2010, the Accounting Standards Board (AcSB) established the Private Enterprise Advisory Committee to assist them in maintaining and improving ASPE and to advise on the need for non-authoritative guidance for our members. 

The committee:

  • undertakes research into the financial reporting needs of private enterprises
  • provides input to the AcSB on all aspects of ASPE, including:
    • identifying changes to the standards that should be considered by the AcSB
    • providing input during the development of changes.

The committee is a key element of the AcSB’s process to ensure that ASPE meets the needs of users and preparers in the private enterprise sector.

Committee members

The committee members are individuals with extensive experience in preparing and using private enterprise financial statements. It consists of financial statement preparers, financial statement users, public practitioners and two AcSB members, all of whom work primarily with private companies in their “day jobs.”  

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