Updated in the last 3 months - Assurance

Assurance

Projects updated in the last three months:

Title Description Last step Date Added
Audits of less complex entities – Phase II [ED] This project addresses the challenge of applying the CASs to audits of LCEs, including whether to pursue a separate standard for audits of LCEs in Canada. Exposure draft Dec 31, 2023
PCAOB Amendments to PCAOB Auditing Standards related to a Company’s Noncompliance with Laws and Regulations [ED] On June 6, 2023, the Public Company Accounting Oversight Board (PCAOB) issued for public comment a proposal to replace AS 2405, Illegal Acts by Clients, in its entirety with AS 2405, A Company’s Noncompliance with Laws and Regulations, together with conforming amendments to PCAOB auditing standards. The comment period is open through August 7, 2023. Feb 29, 2024
Proposed narrow scope amendments to ISQMs, ISAs, and international standard on Review engagements 2400 (revised), Engagements to review historical financial statements [ED] The International Auditing and Assurance Standards Board (IAASB) is currently working on a narrow scope maintenance of standards project on listed entity and PIE that addresses the IAASB’s actions in respect of recent revisions to the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) as a result of IESBA’s project on the definitions of listed entity and PIE. Jan 31, 2024

Correction list for hyphenation

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