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

Date recorded:

At its meeting on September 14-15, 2017, the AASB reviewed revisions resulting from comments received on the re-exposure of proposed CSAE 3530, Special Considerations — Attestation Engagements to Report on Compliance, and CSAE 3531, Special Considerations — Direct Engagements to Report on Compliance. Key comments discussed included:

  • the relationship of proposed CSAE 3530 and CSAE 3531 with CSAE 3000, Attestation Engagements Other Than Audits or Review of Historical Financial Information and CSAE 3001;
  • the reporting requirements relating to:
    • an informative summary of the work performed; and
    • a statement that the engagement is not a legal analysis;
  • the requirement to obtain management acknowledgement that the criteria and significant interpretations developed for the engagement are appropriate; and
  • an issue arising due to French translation of the terms “significant” and “material”.

The Board will continue to discuss these and other issues at its next meeting.

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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.