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CPAB going concern project

  • CPAB - Assurance Image

Jan 23, 2020

On January 23, 2020, the Canadian Public Accountability Board (CPAB) released an overview of the going concern project it launched in 2019 to enhance our understanding of how auditors approach their work to review management’s assessment of going concern risk and how to better apply best practices.

In the wake of international business failures, regulators and standard setters around the world are exploring whether enough is being done to publicly disclose material uncertainties around going concern.

Review the project overview on the CPAB's website.

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