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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


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

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

Related Topics

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.