CSAE 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information, and CSAE 3001, Direct Engagements - AASB

Date recorded:

At its meeting on March 9-10, 2015, the AASB approved CSAE 3000 and CSAE 3001. In approving the new Sections, the AASB concluded that: (i) changes made in finalizing CSAE 3000 were not significantly different from the proposals in the Exposure Draft and, therefore, no re-exposure is necessary; and (ii) there were significant changes made to CSAE 3001 in finalizing it, but these changes were made in response to comments raised on exposure and re-exposure would not likely provide significant new information; therefore the AASB decided not to re-expose CSAE 3001.

Review the Executive Summary on the AASB's Web site.

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