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Exposure Draft – Auditor’s Consent to the Use of a Report of the Auditor Included in an Offering Document

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Mar 27, 2015

On March 27, 2015, the Auditing and Assurance Standards Board issued an Exposure Draft that proposes limited amendments to Section 7150 primarily to address the requirements of stock exchanges (recognized by securities regulatory authorities in Canada) for the auditor’s consent to include certain statements.

The Auditing and Assurance Standards Board (AASB) proposes, subject to comments received following exposure, to amend Section 7150, Auditor's Consent to the Use of a Report of the Auditor Included in an Offering Document. The primary objective of the proposed amendments is to address the requirements of stock exchanges (recognized by securities regulatory authorities in Canada) for the auditor’s consent to include certain statements. In addition, the AASB is proposing a number of amendments to correct an oversight in the previous drafting of Section 7150, and to improve the clarity of the Section.

Stakeholders are encouraged to submit their comments by May 1, 2015.

Review the Exposure Draft on the AASB's Web site.

Correction list for hyphenation

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