Audit and Assurance
Financial Reporting & Assurance Standards Canada
Information related to accounting and auditing standards in Canada can be found here. This is where you will find the latest news from the standards setters about their projects, including recent documents issued for comment. You can also find reference materials to help you better understand the new standards.
CPA Canada Business and Accounting Resources
CPA Canada has organized their available resources into one section of their website to support consistent application of financial reporting and assurance standards. In addition to the CPA Canada Handbook, you’ll find resources on:
- Audit and assurance;
- Financial and non-financial reporting;
- Management accounting;
- Strategy, risk, and governance;
- Taxation; and
- Other general business topics.
Use the search function to find material related to your topic.
CPA Canada Research, Guidance and Support
The Research, Guidance and Support Group at CPA Canada has prepared summaries of resources available to practitioners on International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprise (ASPE), and auditing and assurance standards. The documents are dated and include various publications, tools, and webinars available as of that date. Users are cautioned that these documents are static and do not include resources made available on the CPA Canada website after their publication date.
In addition, the Research, Guidance and Support Group at CPA Canada has prepared two summaries of resources available to members and boards of directors on “Corporate Oversight and Governance” and “Not-for-Profit Governance”. The documents are dated and include various publications, tools, and webinars available as of that date. Users are cautioned that these documents have not been updated and do not include resources made available on the CPA Canada website after their publication date.
- Corporate Oversight & Governance Summary Resource Guide
- Not-for-Profit Governance Summary Resource Guide
Guide for Auditors of Registered Electoral District Associations Appointed Under the Canada Elections Act
The purpose of this Guide is to provide practical guidance to auditors when auditing a registered electoral district association’s Financial Transactions Return. The second edition of the guide has been updated for the new auditor reporting standards. These changes are effective for periods ending on or after December 15, 2018.
Download from CPA Canada or the Elections Canada web site.