Special Reports — Assurance on Compliance with Agreements, Statutes and Regulations - AASB

Date recorded:

At its meeting on April 27, 2016, the AASB reviewed comments received from Canadian respondents on its Exposure Draft, “Reports on Compliance with Agreements, Statutes and Regulations.” The AASB decided to explore splitting the proposed standard into two standards that would separately address attest and direct engagements. The AASB also decided to explore how aspects of Section PS 5300, Auditing for Compliance with Legislative and Related Authorities in the Public Sector, might be incorporated into the proposed standards.

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

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