Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will learn how to perform and report on compliance engagements under Canadian Standards on Assurance Engagements (CSAE) for agreements, statutes, and regulations, with clear differentiation between attestation (CSAE 3530) and direct (CSAE 3531) engagements. Participants will apply acceptance/continuance, planning, evidence gathering, and reporting requirements to realistic scenarios such as debt‑covenant, lease, funding, and public‑sector compliance.
Topics include:
- Scope and overview of CSAE 3530/3531 and typical use cases (covenants, leases, funding arrangements, and non‑financial compliance).
- Performance requirements: acceptance/continuance, criteria, planning, risk assessment, responses, and evidence.
- Reporting requirements: essential report elements, illustrative examples, and common pitfalls.
- Practical wrap‑up: linking findings to conclusions and communicating with management and those charged with governance.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
Key Takeaways
By the end of this course, participants should be able to:
- Distinguish CSAE 3530 (attestation) from CSAE 3531 (direct) and explain how they relate to CSAE 3000/3001.
- Plan compliance engagements by establishing criteria, understanding the entity and compliance requirements, and assessing risks.
- Obtain sufficient appropriate evidence responsive to assessed risks and document the work to support conclusions.
- Prepare clear, entity‑specific compliance reports and use illustrative examples to tailor wording to the engagement circumstances.
Who Will Benefit
- Practitioners who perform attestation or direct engagements to report on compliance with agreements, laws, or regulations.
- Audit and assurance professionals seeking a structured, practice‑ready approach to CSAE 3530/3531 engagements.
Prerequisite(s)
- Strong familiarity with the CPA Canada Handbook – Assurance.
- Prior experience with assurance engagements (recommended).
How to Access the Course
This course is delivered as a live webinar. To receive verifiable CPD hours, you must attend the session live. We recommend joining at least 5 minutes before the scheduled start time. For the best interactive experience, please use a computer equipped with a camera and microphone.
A reminder email with the Zoom link and course details will be sent two business days before the session. If you do not receive it, please check your spam or junk folder.
The same information, including any available materials, will also be posted in advance on our Blackboard LMS.
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. Jane has recently authored the following documents on Review Engagements: Guide to Review Engagements (September 2016); Alert: CSRE 2400, Engagements to Review Historical Financial Statements (June 2016); Briefing: CSRE 2400, Engagements to Review Historical Financial Statements (March 2017), and the following ASPE briefings: Amalgamations of Wholly-owned Enterprises (January 2017); A New Light on Accounting for Investments (2016); and Section 3462, Employee Future Benefits: A Focus on Defined Benefit Plans (2014).