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)
Emma Roy, CPA, CA, is a Senior Manager and Office Technical Leader in BDO Canada LLP’s Assurance practice. She has over a decade of public accounting experience, with a strong focus on assurance and accounting. Emma works with private companies across a variety of industries, as well as not-for-profit and public sector organizations. In her role as Office Technical Leader, she supports teams across the firm in navigating complex accounting and assurance matters. Emma is passionate about teaching and professional development and has facilitated numerous courses throughout her career.