CSRS 4200, Compilation Engagements
Effective date: |
CSRS 4200 is effective for compiled financial information for periods ending on or after December 14, 2021, except for subsequent amendments. |
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 Section 4200
Date |
Development |
Comments |
February 2020 |
CSRS 4200 was added to the CPA Canada Handbook – Assurance on February 1, 2020. |
Effective for compiled financial information for periods ending on or after December 14, 2021. |
May 2022 |
Relates to conforming amendments to Other Canadian Standards resulting from the approval of CSQM 1. A new requirement in paragraph 23 was introduced. See Completed Project. |
The change is effective for periods beginning on or after December 15, 2023. |
Note: The above summary does not include details of consequential amendments made as the result of other projects.
Amendments under consideration
- None