Conforming Amendments to the Other Standards relating to the new Quality Management Standards – AASB

Date recorded:

At its meeting on March 7-8, 2022, the AASB approved the quality management conforming amendments after concluding that re-exposing the conforming amendments is not necessary because changes were made in response to comments raised on exposure. The conforming amendments will be effective on or after December 15, 2022 except only for the amendments to CSRS 4200 and CSRS 4400 which will be effective for periods beginning on or after December 15, 2023. Once the AASOC confirms that the AASB followed due process with proper regard for the public interest, the conforming amendments will be issued to the CPA Canada Handbook – Assurance in May 2022.

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