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CSRS 4460, Reports on Supplementary Matters Arising from an Audit or Review Engagement

Ef­fec­tive date:

Effective for reports dated on or after April 1, 2016

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As part of the issue of CSRS 4460, the AASB has withdrawn Assurance and Related Services Guideline: AuG-13, Special Reports on Regulated Financial Institutions.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

Date

De­vel­op­ment

Com­ments

 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.

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.