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Exposure Draft: Revised Standards of Practice – Subsections 1510 and 1520 CPA Canada/CIA Joint Policy Statement

Publication date: 30-06-2022

Version: Draft

Language available: Bilingual

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The Auditing and Assurance Standards Board (AASB) and the Canadian Actuarial Standards Board (ASB) propose, subject to comments received following exposure, to issue a revised “Joint Policy Statement Concerning Communications between Actuaries Involved in the Preparation of Financial Statements and Auditors” (“Statement”). The revised Statement will replace the existing Statement, with the same title.

The AASB intends to append the revised Statement to Canadian Auditing Standard (CAS) 500, Audit Evidence, in the CPA Canada Handbook – Assurance, consistent with the existing Statement. The CASB intends to upload the revised Statement on the Canadian Institute of Actuaries website, consistent with the existing Statement.

The revised Statement has been written from the perspectives of the AASB and the CASB. Therefore, it contains terminology and concepts from the auditing and actuarial professions.

Categories: Practice

Types: Standards of Practice

Pages: 13

Format: PDF

Accession no.: 222084