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

Date recorded:

At its meeting on December 4-5, 2017, the AASB unanimously approved new standards CSAE 3530, Attestation Engagements to Report on Compliance, and CSAE 3531, Direct Engagements to Report on Compliance. The Board discussed related consequential amendments to other standards, and decided to defer a decision until further information is available regarding the use of Assurance and Related Services Guideline (AuG) 18, Criteria for Reports Issued Under Subsection 295(5) of "an Act Respecting Trust Companies and Savings Companies" in Québec.

The Board concluded that changes made in finalizing the standards were not significantly different from the proposals in the Re-exposure Draft and unanimously decided that re-exposure is not needed. The new standards will be effective for compliance reports dated on or after April 1, 2019, and are expected to be included in a Handbook update in March 2018.

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

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