This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

CSRS 4200, Compilation Engagements

Ef­fec­tive date:

CSRS 4200 is effective for compiled financial information for periods ending on or after December 14, 2021.

Overview

Canadian Standard on Related Services (CSRS) 4200, Compilation Engagements, sets out the requirements for: engagement acceptance and continuance; performing the engagement; facts that become known after the compiled financial information has been issued; the compilation engagement report; and documentation. It also deals with: the practitioner's responsibilities when engaged to perform a compilation engagement on financial information, except when the financial information is a forecast or a projection, which is dealt with in AuG-16, Compilation of a Financial Forecast or Projection; and the form and content of compilation engagement report on the compiled financial information.

It replaces: Section 9200, Compilation Engagements, and Assurance and Related Services Guideline AuG-5, Compilation Engagements – Financial Statement Disclosures.

His­tory of CSRS 4200

CSRS 4200 was added to the CPA Canada Handbook – Assurance on February 1, 2020. There have been no amend­ments to CSRS 4200 since that date.

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.