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Basis for Conclusions – CSOA 5000, Use of the Practitioner’s Communication or Name

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Jan 03, 2017

On January 3, 2017, the Auditing and Assurance Standards Board (AASB) released this document which summarizes the process followed in developing this standard and the conclusions reached by the AASB regarding significant comments received in response to its Exposure Draft and Re-exposure Draft.

ED-CSOA 5000 proposed that CSOA 5000 be effective as of, and be applicable to, a practitioner’s consent provided on or after, June 1, 2016. In light of the delay in issuing CSOA 5000, the AASB deferred the effective date to June 1, 2017 to allow for effective implementation of CSOA 5000.

Download the Basis for Conclusions on the AASB's website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.