Nov 30, 2023
CPA issued this auditor alert to raise awareness of narrow-scope amendments to: CAS 700, Forming an Opinion and Reporting on Financial Statements and CAS 260, Communication with Those Charged with Governance
Nov 30, 2023
Canadian Auditing Standard (CAS) 315, Identifying and Assessing the Risks of Material Misstatement, includes requirements related to the auditor’s understanding of the IT environment and the identification of GITCs. The objective of this publication is to address common questions from auditors about GITCs in the audit of financial statements and the auditor’s responsibilities related to GITCs throughout the audit.
Nov 16, 2023
To better understand the carbon credit markets and the related issues and challenges, CPA Canada and the International Federation of Accountants (IFAC) have partnered with the Institute for Sustainable Finance (ISF) to initiate a research project. The research examines existing carbon markets to understand best practices and standards that will ensure confidence in carbon markets and identifies key opportunities for CPAs to foster trust, bolster transparency and strengthen accountability in the voluntary carbon market.
Oct 26, 2023
CPA Canada's Sustainability Reporting Alert series introduces key concepts related to sustainability reporting and assurance standards and will help you understand the potential implications of these new standards.
Apr 03, 2023
Organizations must measure, monitor, manage and report on their Scope 3 GHG emissions. This guideline will help CPAs establish measurement systems and implement a plan to achieve emission reductions across their value chain activities.
Feb 28, 2023
CPA Canada initiated a review of social disclosures by 25 Canadian publicly listed issuers across a range of sectors to better understand the nature and extent of social factors being disclosed and opportunities for improvements.
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