CSRS 4460, Reports on Supplementary Matters Arising from an Audit or Review Engagement
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Effective date: |
Effective for reports dated on or after April 1, 2016, except for subsequent amendments. |
Overview
This Canadian Standard on Related Services (CSRS) deals with engagements to report on supplementary matters to a third party such as a regulator (often referred to as “derivative reporting”). CSRS 4460, Reports on Supplementary Matters Arising from an Audit or Review Engagement, sets out the requirements related to: (i) accepting the engagement, including circumstances when acceptance is prohibited; (ii) performing the engagement; and (iii) reporting, including the content of the practitioner's report.
As part of the issue of CSRS 4460, the AASB has withdrawn Assurance and Related Services Guideline: AuG-13, Special Reports on Regulated Financial Institutions.
History of Section
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Date |
Development |
Comments |
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June 2014 |
Issued to the CPA Canada Handbook – Assurance, replacing Assurance and Related Services Guideline: AuG-13, Special Reports on Regulated Financial Institutions. |
Effective for reports dated on or after April 1, 2016. See Completed Project. |
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May 2022 |
Relates to conforming amendments to Other Canadian Standards resulting from the approval of CSQM 1. A new requirement in paragraph 13 was introduced. See Completed Project. |
The change is effective for engagements beginning on or after December 15, 2022. |
Note: The above summary does not include details of consequential amendments made as the result of other projects.
Amendments under consideration
- None