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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.

 

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.

Note: The above sum­mary does not in­clude de­tails of 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.