Standards

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CPAB has established a standards group to provide technical support to our inspection teams as they perform their regular inspections and to engage in formal consultations on significant auditing and accounting issues. The standards group monitors domestic and international developments in auditing, accounting, audit regulation and securities regulation and issues comments on proposed changes where CPAB believes further consideration is warranted.

Below are CPAB's most recent comments on proposed changes to standards and securities regulation by standard setters and regulators.

January 2012	International Ethics Standards Board for Accountants	Comments on Proposed Changes to the Code of Ethics for Professional Accountants
January 2012	Public Company Accounting Oversight Board	CPAB response to PCAOB Proposed Amendments to Improve the Transparency of Audits
December 2011	Public Company Accounting Oversight Board	CPAB response to PCAOB Concept Release on Auditor Independence and Firm Rotation
November 2011	International Accounting Standards Board	Comments on IASB Agenda Consultation 2011
November 2011	Canadian Securities Administrators	CPAB response to CSA Venture Issuer Proposals
September 2011	International Auditing and Assurance Standards Board	Comments on IAASB paper: Enhancing the Value of Auditor Reporting
June 2011	International Auditing and Assurance Standards Board	Comments on IAASB paper: Disclosure and its Audit Implications
April 2011	IFRS Foundation Monitoring Board	Comments on IFRS Monitoring Board Consultative Report
April 2011	International Auditing and Assurance Standards Board	Comments on IAASB proposed strategy and work program 2012 - 2014
January 2011	International Auditing and Assurance Standards Board	Comments on proposals relating to International Auditing Practice Statements (IAPSs)
January 2011	International Accounting Standards Board	Response to IASB’s request for views on effective dates and transition methods
December 2010	European Commission	Response to EU Green Paper on Audit Policy
November 2010	International Auditing and Assurance Standards Board	Comments on using the work of internal auditors exposure draft
July 2010	Independence Task Force, Canadian Institute of Chartered Accountants	Supplemental comments on proposed new independence standards
June 2010	Independence Task Force, Canadian Institute of Chartered Accountants	Comments on proposed new independence standards
January 2010	International Organization of Securities Commissions	Comments on auditor communication consultation report
January 2010	International Organization of Securities Commissions	Comments on the transparency of firms that audit public companies consultation report
January 2010	International Auditing and Assurance Standards Board	Comments on auditing complex financial instruments exposure draft
December 2009	Canadian Securities Administrators	Comments on proposed National Instrument 52-107 and Companion Policy on acceptable accounting principles and auditing standard
September 2009	International Accounting Standards Board	Comments on classification and measurement of financial instruments exposure draft

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