Standards for Review Engagements - AASB

Date recorded:

At its meeting on November 30 - December 1, 2015, the AASB unanimously approved Canadian Standard on Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements. The AASB concluded that changes made in finalizing the CSRE were not significantly different from the proposals in the Re-exposure Draft and, therefore, no re-exposure is necessary. The revisions will be effective for reviews of financial statements for periods ending on or after December 14, 2017 and will be reflected in an April 2016 Handbook update. Early adoption of CSRE 2400 will not be permitted.

Review the executive summary on the AASB's Web site.

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