The AGICAS is a group of auditing specialists who volunteer their time to aid us in the timely development of high quality, non-authoritative audit guidance and support for our profession. They focus on identifying issues and proposing both solutions and/or practical considerations relating to the implementation of CAS by: sharing their experiences of applying CAS through their firm methodologies and training of their staff applying CAS in practice AGICAS also addresses concerns raised by other interested parties, such as the provincial bodies practice advisors and practice inspectors, and the Canadian Auditing and Assurance Standards Board. Free resources The group has assisted us in the preparation of the following non-authoritative guidance, which can be downloaded free of charge: audit and assurance alerts: CAS 540 Compliance challenges when auditing accounting estimates (August 2014) CAS 600 Challenges in complying with group audit requirements (August 2014) CAS 600 Group audits with components located in emerging markets (August 2014) implementation tools for auditors: Auditing Accounting Estimates Under CAS: What, why and how? Communications between the Auditor and Those Charged with Governance: What, when and how? Group Auditors’ Involvement with Component Auditors: What, when and how? audit client briefings: How Can Group Management Promote Effective Group Audits? The Importance of Effective Two-way Communication between the Auditor and the Client FAQ for auditors: Are You Sure You Don’t Have to Apply CAS 600? Implementing CAS Requirements Related to Communications with Those Charged with Governance The audit and assurance alerts have caught the attention of the International Federation of Accountants (IFAC), who requested a meeting with us in the fall of 2014 to learn more about our process to prepare non‐authoritative audit guidance.