AASB Decision Summary – March 8-9, 2021

Start date:

End date:

Location: Toronto

In March 2021, 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:

Canadian Auditing Standards (CASs)

  • Audit Evidence
  • Audits of Less Complex Entities (LCEs)
  • Group Audits
  • Quality Management

Assurance and Related Services Standards (other than CASs)

  • Extended External Reporting


  • 2021-2022 Annual Plan
  • International Ethics Standards Board for Accountant (IESBA) “Public Interest Entity” Definition
  • Understanding Stakeholders’ Evolving Needs

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

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