AASB Decision Summary – December 14, 2020

Start date:

End date:

Location: Toronto

In De­cem­ber 2020, the Au­dit­ing and As­sur­ance Stan­dards Board (AASB) re­leased an ex­ec­u­tive sum­mary of dis­cus­sions and de­ci­sions with re­spect to the top­ics ad­dressed at this meet­ing.

The fol­low­ing top­ics were dis­cussed at this meet­ing:

As­sur­ance and Re­lated Ser­vices Stan­dards (other than CASs)

  • Assurance and Related Services Guideline 18, Criteria for Reports Issued under Subsection 295(5) of “An Act Respecting Trust Companies and Savings Companies” in Québec

Other

  • Fraud and Go­ing Con­cern
  • Monitoring Group Report
  • Sustainability Reporting

Re­view the Ex­ec­u­tive Sum­mary on the AASB's Web site.

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