Accounting Standards Board
AcSB Consultation Paper – Improvements to Section 4450, Reporting Controlled and Related Entities by Not-for-Profit Organizations
The AcSB is seeking feedback on its Consultation Paper, “Improvements to Section 4450, Reporting Controlled and Related Entities by Not-for-Profit Organizations,” including proposals to: identify and assess relationships with related and controlled entities; enhance definitions of control and significant influence; and strengthen disclosure requirements for users to better understand these relationships. Submit your comments by February 26, 2027.
You can also join AcSB for a virtual roundtable discussion on the paper. The French roundtable is October 28, 2026, and English roundtable is October 29, 2026. Don’t miss your chance to share your feedback. Register now to save your spot!
Rate-regulated Activities Transition Resource Group – Submit an issue
Did you know that the AcSB created a transition resource group to support the implementation of IFRS 20 Regulatory Assets and Regulatory Liabilities in Canada? If you are facing challenges, submit your issue for consideration. The Group discusses Canadian implementation issues that meet its agenda criteria.
Auditing and Assurance Standards Board
AASB Exposure Draft, “Proposed Revisions to the Canadian Auditing Standards for Audit Evidence and Risk Response”
The AASB is seeking feedback on proposed revisions to CAS 330, CAS 500, and CAS 520, based on the IAASB’s proposals. Share your views and help shape Canadian auditing standards by November 2, 2026.
Your opinion matters on the Exposure Draft! You can Join an upcoming roundtable discussion to share your views. Register for a session on October 7, 2026 (English), or October 13, 2026 (French).
Audit Insights: Testing Journal Entries in Audits of Less Complex Entities
Explore the AASB’s three-part “Audit Insights” series on testing journal entries in audits of less complex entities. Learn why journal entry testing is needed, how to determine the completeness of the population of journal entries, and how to effectively perform journal entry testing.
Public Sector Accounting Board
Survey – PSAB Consultation Paper – Founded on Trust, Ready for the Future – 2027-2032 Draft Strategic Plan
PSAB wants to hear from you on its 2027–2032 Draft Strategic Plan. Take the survey by October 15, 2026, and help inform PSAB’s strategic direction for the next five years
