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CAS 810, Engagements to Report on Summary Financial Statements

Ef­fec­tive date:

Effective for audits of financial statements for periods ending on or after December 14, 2010 except for subsequent amendments.


CAS 810, Engagements to Report on Summary Financial Statements, deals with the auditor's responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with CASs by that same auditor. For this purpose, CAS 810 defines summary financial statements as “Historical financial information that is derived from financial statements but that contains less detail than the financial statements, while still providing a structured representation consistent with that provided by the financial statements of the entity's economic resources or obligations at a point in time or the changes therein for a period of time. Different jurisdictions may use different terminology to describe such historical financial information.”

His­tory of CAS 810




June 2017

CAS 810 has been revised and reissued as a result of the issue of the new auditor reporting standards, including the issue of CAS 701, Communicating Key Audit Matters in the Independent Auditor's Report.

The revised CAS 810 is effective for audits of financial statements for periods ending on or after December 15, 2018.  Earlier application is permitted. 

Note: Our history summary does not take into account consequential amendments made as the result of other projects.

Amendments under consideration

  • None

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.