Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Many accountants are asked to report on an organization’s compliance with agreements, statutes and regulations, and need to apply the appropriate assurance standards. When an audit or review of compliance with laws, agreements or regulations is required, CSAE 3530 Special Considerations – Attestation Engagements to Report on Compliance and CSAE 3531 Special Considerations – Direct Engagements to Report on Compliance apply.
This course covers the CPA Canada Handbook requirements for engagements to audit or review compliance of financial or non-financial information with agreements, statutes, laws or regulations. Common reports include reports on compliance with:
- Debt covenants in a banking agreement.
- The terms of a lease arrangement.
- Financial reporting requirements of a not-for-profit funding arrangement.
- Non-financial requirements for a public-sector organization.
Topics Include:
- Overview and scope of CSAE 3530 and 3531
- CSAE 3530 and 3531 performance requirements
- CSAE 3530 and 3531 reporting requirements with illustrative examples
NOTE: No updates or changes were made to the 2025 version of this course. If you completed the course in 2024, please be advised the 2025 course material has not changed. If you have any questions, please contact pdevents@cpaontario.ca.
Key Takeaways
By the end of this course, participants should be able to:
- Identify and explain the differences between CSAE 3530 and 3531 and apply the integration with CSAE 3000 and 3001.
- Understand the differences in practical application for both compliance audits and compliance reviews.
- Apply CSAE 3530 and 3531 performance and reporting requirements with a focus on:
- Acceptance and continuance.
- Planning – understanding the entity and risk assessments.
- Responding to risk assessments.
- Obtaining sufficient appropriate evidence.
- Preparing the report on compliance.
Who Will Benefit
Practitioners conducting attestation or direct engagements to audit or review compliance of financial or non-financial information with agreements, statutes, laws or regulations.
Prerequisite(s)
Participants taking this seminar must have a strong familiarity with the CPA Canada Handbook – Assurance.
How to Access the Course
This course is a live webinar. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time. To get the full experience of this interactive course, use a computer that has video and microphone capabilities.
If available, course materials can be accessed 2 business days prior to the course and should be downloaded in advance.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Jane M. Bowen, FCPA, FCA, has been involved in professional development and education for Members and students for many years. She currently lectures in financial accounting and audit at UOIT in Oshawa. She authors or mentors courses in this professional development program, and has contributed to CPA Canada publications: Guide to Accounting Standards for Private Enterprises (GASPE); and Guide to International Financial Reporting Standards in Canada. Jane is currently the Chair of the CPA Canada Competency Map and often authors publications issued by CPA Canada’s Research Guidance and Support Group., addressing the implementation of new accounting and assurance standards.