At its meeting on March 7-8, 2022, the AASB discussed an issue Canadian stakeholders raised about how the scope of revised CAS 600 applies to financial information of pension plans that are included in financial statements of public sector entities, such as provinces. The Board concluded that a Canadian amendment was not necessary. CAS 600 contains one Canadian amendment to align the illustrative report in Appendix I of the standard to CAS 700, Forming an Opinion and Reporting on Financial Statements. The AASB unanimously agreed that re-exposure of CAS 600 was not necessary since of the Canadian amendment was contemplated in the Exposure Draft and stakeholders raised no concerns. The AASB unanimously approved CAS 600 and the related conforming amendments to other CASs, subject to the Public Interest Oversight Board’s due process approval of ISA 600 in April 2022. CAS 600 will become effective for audits of group financial statements 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 final standard and the related conforming amendments will be issued in the Handbook in August 2022.