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Association - AASB

Date recorded:

At its meeting on September 12-13, 2016, the AASB approved CSOA 5000, Use of the Practitioner’s Communication or Name, and related consequential amendments. The AASB concluded that changes made in finalizing the standard do not result in substantial changes in practice. Therefore re-exposure is not required.  The standard will be effective for a practitioner’s consent provided on or after June 1, 2017 and is expected to be included in a January 2017 Handbook update.

In July 2015, Section 7500, Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents, was replaced with Section 7170, Auditor’s Consent to the Use of the Auditor’s Report Included in a Business Acquisition Report.  As a result of a consequential amendment in finalizing CSOA 5000, Section 7500, will be reinstated to the Handbook. The scope of Section 7500 will be amended to remove consents to the use of the auditor’s report included in a business acquisition report as such consents are addressed in Section 7170. The AASB will consider a new project to revise Section 7500 at a future meeting.

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

Correction list for hyphenation

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