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Compilation Engagements - AASOC

Date recorded:

At the AASOC meeting on July 6, 2017, the AASB discussed issues raised by the provincial accounting bodies on the Compilation Engagement Task Force’s Consultation Paper, “Compilation Engagements: Exploring Options for Change,” including concerns about (i) the proposed scope of the standard; and (ii) the application of quality control standards to compilation engagements. The AASB has considered possible approaches for the scope of the standard, including compilation with no report. The AASB did not conclude on this issue; rather, it asked the Task Force to give further thought to the public interest issues related to compilation engagements. It was also noted that the IAASB has started a project to revise its quality control standards. The AASB will monitor the progress on that project. The AASB will also consider the need for research on the issue of quality control as it relates to related services such as compilation engagements prior to deciding whether to extend the scope of Canadian quality control standards.

Review the minutes on the AASOC's Web site.

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