At its meeting on September 16-18, 2015, the AASB reviewed comments received from Canadian stakeholders on its ED of proposed CSOA 5000, Association. Issues raised by respondents and discussed by the AASB included the following: (i) clarifying the name and scope of the standard; (ii) clarifying how the proposed standard addresses information in another language issued by the entity; (iii) whether the proposed definition of accompanying information needs to be revised; and (iv) whether the proposed standard should require the practitioner, before providing consent, to perform procedures in the intervening period from the date of the practitioner’s report on information to the date of consent. The AASB will continue discussing these and other issues at its November 2015 meeting.

Review the Decision Summary on the AASB's Web Site.