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CSRS 4460, Reports on Supplementary Matters Arising from an Audit or Review Engagement [Completed]

Ef­fec­tive date:

Effective for reports dated on or after April 1, 2016

Included in the CPA Canada Handbook - Assurance:

June 2014

Last up­dated:

October 2014


This new Canadian Standard on Related Services (CSRS) deals with engagements to report on supplementary matters to a third party such as a regulator (often referred to as “derivative reporting”).  CSRS 4460, Reports on Supplementary Matters Arising from an Audit or Review Engagement, sets out the requirements related to: (i) accepting the engagement, including circumstances when acceptance is prohibited; (ii) performing the engagement; and (iii) reporting, including the content of the practitioner's report.

As part of the issue of CSRS 4460, the AASB has withdrawn Assurance and Related Services Guideline: AuG-13, Special Reports on Regulated Financial Institutions.

Other developments

October 2014

In October 2014, CPA Canada issued an Alert to raise awareness about CSRS 4460.

June 2014

On June 2, 2014, the AASB staff issued a Basis for Conclusions document with respect to CSRS 4460.

August 2013

In August 2013, the AASB issued its Exposure Draft, Reports on Supplementary Matters Arising from an Audit or a Review Engagement.  Comments requested by November 29, 2013.

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.