Guide to Canadian Independence Standard

The Guide to Canadian Independence Standard  (the “Guide”) has been updated for recent amendments to Rule 204 Independence of the CPA Code of Professional Conduct, and contains explanations, examples and frequently asked questions intended to provide assistance in understanding and applying the independence standard. The guidance is useful for those who conduct compilation engagements, which require the disclosure of impaired independence, as well as those who conduct assurance engagements and specified auditing procedures engagements.

Guide to Canadian Independence Standard

The information in this document was current and accurate when it was published (see date at the top). While we try our best to update and remove old documents, there is a chance we miss some. Always refer to the most recent version of the Act, Bylaws, or Code (linked) posted on the CPABC website as the wording therein prevails over information in this document. If you think we did miss an update or removal, please confirm with us at ProfessionalAdvisory@bccpa.ca.