Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will walk through the end‑to‑end review engagement process under CSRE 2400, focusing on planning, execution, and reporting with appropriate professional judgment and skepticism. Participants will apply concepts through examples and exercises that emphasize documentation, quality management, and common areas of risk.
Topics include:
- Practitioner responsibilities and quality management considerations for review engagements.
- Engagement acceptance/continuance, engagement letters, and planning.
- Understanding the entity and its environment; materiality; areas prone to misstatement.
- Performing the engagement: inquiry, analytical procedures, and additional procedures as needed.
- Evaluation and completion: subsequent events, communication with management/TCWG, report dating and form.
- Documentation assembly, maintenance, and retention.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
Schedule
- November 3, 2026, 8:30 a.m. - 12:30 p.m.
- November 4, 2026, 8:30 a.m. - 12:30 p.m.
Key Takeaways
By the end of this course, participants should be able to:
- Identify acceptance and continuance considerations and their implications for engagement planning.
- Determine areas in the financial statements where material misstatements are likely to arise and plan targeted procedures.
- Apply inquiry, analytical procedures, and additional procedures to obtain limited assurance and support conclusions.
- Document key judgments and conclusions in accordance with CSRE 2400 and firm quality management requirements.
- Describe when and how to modify the review engagement report.
Who Will Benefit
- CPAs in public practice with limited experience who need a practical walkthrough of CSRE 2400.
- Practitioners seeking a refresher on best practices for planning, performing, and documenting review engagements.
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).