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CSRS 4400, Agreed-upon Procedures Engagements

Ef­fec­tive date:

Ef­fec­tive for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 1, 2022.


Canadian Standard on Related Services (CSRS) 4400, Agreed-upon Procedures Engagements, sets out requirements relating to: (i) engagement acceptance and continuance; (ii) agreeing the terms of the engagement; (iii) performing the agreed-upon procedures; (iv) using the work of a practitioner's expert; (v) the agreed-upon procedures report; (vi) undertaking an agreed-upon procedures engagement together with another engagement; and (vii) documentation.

CSRS 4400 deals with the practitioner's responsibilities when engaged to perform an agreed-upon procedures engagement and the form and content of the agreed-upon procedures report. It applies to the performance of agreed-upon procedures engagements on financial or non-financial subject matters.

His­tory of CSRS 4400




August 2020

Is­sued to the CPA Canada Hand­book – As­sur­ance re­plac­ing: (i) Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information other than Financial Statements; and (ii)  Section 9110, Agreed-Upon Procedures Regarding Internal Control Over Financial Reporting. See Completed Project.

CSRS 4400 is effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 1, 2022.

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.