It has been almost 35 years since the standard on compilation engagements has been revised. The Auditing and Assurance Standards …
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It has been almost 35 years since the standard on compilation engagements has been revised. The Auditing and Assurance Standards Board has released the new Canadian Standard on Related Services (CSRS) 4200, Compilation Engagements (informally referred to as “Notice to Reader” or “NTR” under Section 9200), which is effective for fiscal periods ending on or after December 14, 2021. The new standard updates and strengthens the requirements and guidance for accepting, conducting, and reporting on compilation engagements. Its impact will not only be felt by practitioners, but also by users—including loan officers who use compiled financial information when granting loans or extending credit to small and mid-sized companies. To help raise awareness and understanding of the new compilation standard, CCPAA-ON is hosting a webinar on Thursday, January 27, 2022. If you engage a practitioner to compile financial information, this webinar is designed for you. In this webinar, the speaker will introduce the main changes of the new standards and the expectations from your external accounting services providers.
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