AASB Decision Summary – September 9-10, 2021

Start date:

End date:

Location: Toronto

In September 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 Standards on Quality Management

  • Quality Management

Canadian Auditing Standards (CASs)

  • Auditor Reporting Post-implementation Review
  • Joint Policy Statement on Communications between Actuaries and Auditors
  • Group Audits

Assurance and Related Services Standards (Other than CASs)

  • Future-oriented Financial Information (FOFI)
  • Securities Regulatory Developments


  • AASB Terms of Reference
  • Annual Planning
  • Canadian Public Accountability Board

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

Related Topics

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