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Section 5815, Auditor’s Reports on Compliance with Agreements, Statutes and Regulations [Superseded]

Ef­fec­tive date:

Applies to reports issued on or after January 1, 1992, except for subsequent amendments.

Overview

Section 5815, Auditor’s Reports on Compliance with Agreements, Statutes and Regulations, provides guidance to an auditor engaged to provide an audit opinion as to a client's compliance with criteria established by provisions of agreements, statutes or regulations.

It is important that this Section be read in conjunction with Section 5800, Special Reports - Introduction.

His­tory of Sec­tion 5815

Date

Development

Comments

October

2017

The scope of Section 5815 has been amended to make it clear that it applies to engagements to provide an audit opinion as to a client's compliance with criteria established by provisions of agreements, statutes or regulations as well as to engagements to provide an audit opinion on management's evaluation of the client's compliance. The amendment also allows the practitioner to adapt the wording of the practitioner's report as necessary when undertaking an engagement to provide an audit opinion on management's evaluation of the client's compliance. This change is effective immediately.

Per a Message from the AASB Chair dated July 2017, “In light of the possible confusion about the application of the existing Sections, we have decided to revise the scope of Sections 5815 and 8600 to make it clear that they apply to all compliance reporting engagements. Our change will also allow the practitioner to adapt the wording of the practitioner’s report as necessary when undertaking an attestation compliance reporting engagement. For example, the revised scope would make it clear that Section 5815 may be used when reporting in accordance with National Instrument 81-102.”

March 2018

CSAE 3530, Attestation Engagements to Report on Compliance, and CSAE 3531, Direct Engagements to Report on Compliance, issued, replacing Sections 5800, 5815 and 8600.

CSAE 3530 and CSAE 3531 are effective for practitioner's reports dated on or after April 1, 2019.

Note: Our history summary does not take into account consequential amendments made as the result of other projects.

Amendments under consideration

  • None

Correction list for hyphenation

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