Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
CSRS 4400 – Agreed-upon Procedures Engagements is effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 1, 2022. This course will provide an overview of what’s covered in the standard such as the use of professional judgment in an agreed-upon procedures engagement, using the work of a practitioner’s expert and undertaking an agreed-upon procedures engagement together with another engagement.
Topics Include:
- Introduction to agreed-upon procedures engagements
- Effective date
- Canadian amendments to ISRS 4400 (Revised)
- Independence requirements
- Applicability of quality control / upcoming quality management standards
- Engagement acceptance and continuance
- Agreeing the terms of the engagement
- Performing the agreed-upon procedures
- Professional judgment in an agreed-upon procedures engagement
- Using the work of a practitioner’s expert
- Documentation requirements
- Undertaking an agreed-upon procedures engagement together with another engagement
- The form and content of an agreed-upon procedures report
NOTE: This course description has been revised and reflects updates for 2025. If you have any questions, please contact pdevents@cpaontario.ca.
Key Takeaways
By the end of this course, participants should be able to:
- Describe the requirements of the standard.
- Identify the stages of the engagement that will be affected by the standard.
- Assess the impact of the standard on the work to be performed and documented.
Who Will Benefit
This course is intended for accountants working in public practice that perform, or intend to perform, agreed upon procedures engagements.
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. 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).