CSAE 3531, Direct Engagements to Report on Compliance
Effective date: |
Effective for direct engagements to report on an entity's compliance when the practitioner's report is dated on or after April 1, 2019, except for subsequent amendments. |
Overview
This Canadian Standard on Assurance Engagements (CSAE) deals with special considerations in the application of CSAE 3001 to reasonable assurance or limited assurance engagements to report on an entity's compliance with agreements, specified authorities, or a provision thereof.
This CSAE deals with direct engagements to report on an entity's compliance with specified requirements. CSAE 3530 deals with attestation engagements to report on management's explicit, written statement of an entity's compliance with specified requirements.
History of CSAE 3531
Date |
Development |
Comments |
March 2018 |
Issued to the CPA Canada Handbook – Assurance, together with CSAE 3530, Attestation Engagements to Report on Compliance, replacing: (i) Section 5800, Special Reports - Introduction; (ii) Section 5815, Special Reports – Audit Reports on Compliance with Agreements, Statutes and Regulations; and (iii) Section 8600, Reviews of Compliance with Agreements and Regulations. |
CSAE 3531 is effective for direct engagements to report on an entity's compliance when the practitioner's report is dated on or after April 1, 2019. |
May 2022 |
Relates to conforming amendments to Other Canadian Standards resulting from the approval of CSQM 1. Paragraph 37 has been amended. See Completed Project. |
The changes are effective for periods beginning on or after December 15, 2022. |
Note: The above summary does not include details of consequential amendments made as the result of other projects.
Amendments under consideration
- None