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CSOA 5000, Use of the Practitioner’s Communication or Name (formerly titled Association)

Ef­fec­tive date:

CSOA 5000 is effective for a practitioner’s consent provided on or after June 1, 2017.

Overview

CSOA 5000 will replace Section 5020, Association.

This Canadian Standard on Association (CSOA) deals with the practitioner’s professional responsibilities when the practitioner has performed a service for the entity that is within the scope of the Handbook, and the practitioner: (a) Is requested by the entity to consent orally or in writing to the use of the practitioner’s communication or name in connection with accompanying information; (b) Is requested by the entity to consent orally or in writing to, or otherwise becomes aware of: (i) The use of the practitioner’s communication in another language; (ii) The use of the practitioner’s communication in the original language in connection with information on which the practitioner reported that has been translated into another language; or (iii) The use of the practitioner’s name in connection with, or other references to the practitioner having performed work on, information on which the practitioner reported that has been translated into another language; or (c) Becomes aware of an inappropriate use of the practitioner’s communication or name.

The objectives of the practitioner are:(a) To obtain an appropriate basis to consent if the practitioner intends to provide consent in the circumstances set out in situations (a) and (b) above; (b) To respond appropriately (including consideration of communication responsibilities) if the practitioner does not intend, or is unable, to provide consent in the circumstances set out in situations (a) and (b) above; and (c) To respond appropriately if the practitioner becomes aware of the inappropriate use of the practitioner’s communication or name.

The fundamental principles underlying CSOA 5000 are consistent with those underlying Section 5020. However, certain aspects of CSOA 5000 may differ significantly from some practitioners’ interpretations of Section 5020, including the following: (i) scope; (ii) the use of the practitioner’s name or communication in connection with accompanying information (related to: obtaining an understanding of the intended use of consent; obtaining a basis to consent to the use of the practitioner’s name or communication in connection with accompanying information; material misstatement of accompanying information; and communicating the practitioner’s involvement with accompanying information or, when applicable, communicating there has been no involvement;) (iii) the use of the practitioner’s communication in another language (related to: becoming aware of the use of the practitioner’s communication in another language; obtaining a basis to consent to the use of the practitioner’s communication in another language; and notification if the practitioner does not consent to the use of the practitioner’s communication in another language); (iv) becoming aware of information to which the practitioner had attached a communication that has been subsequently issued without the practitioner’s communication; and (v) issuing consent if the practitioner has expressed an adverse conclusion or disclaimed a conclusion.

His­tory of CSOA 5000

Date

De­vel­op­ment

Com­ments

September 2016

The AASB approved CSOA 5000, Use of the Practitioner’s Communication or Name (formerly titled Association) which will replace Section 5020. CSOA 5000 was included in a CPA Canada Handbook update in January 2017.

CSOA 5000 is effective for a practitioner’s consent provided on or after June 1, 2017.

Note: The above sum­mary does not in­clude de­tails of con­se­quen­tial amend­ments made as the re­sult of other pro­jects.

Correction list for hyphenation

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