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.


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




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

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