Evaluating the Preface to the CPA Canada Handbook – Accounting [Research]

Next steps:

The AcSB is currently carrying out re­search in re­spect of this pro­ject

Last updated:

March 2023


As part of the AcSB’s 2022-2027 Strategic Plan, the AcSB committed to evaluating the CPA Canada Handbook – Accounting’s Preface to assess whether the applicability of each framework to each reporting entity category meets current needs.

The AcSB will work to identify the types of entities that are directed by the Preface to apply an accounting framework and explore if their financial reporting needs are adequately met. If not, the Board will also explore alternative options and consider if changes to the Preface are needed.

[Note: the AcSB’s project, Scaling the Standards, is linked to this project on Evaluating the Preface. Both projects are focused on ensuring the diverse landscape of Canadian entities – both reporting and non-reporting – as well as financial statement users are best served by the Preface and current standard-setting frameworks.]

For further details, refer to the project summary on the AcSB website.

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