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Canadian Public Accountability Board
Conseil canadien sur la reddition de comptes
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CPAB is Canada’s audit regulator, protecting the investing public’s interests.
Our vision is to contribute to public confidence in the integrity of financial reporting of public companies in Canada. We do this through effective regulation and by promoting high-quality, independent auditing.
We inspect high-risk sections of audit files to evaluate whether the auditors have performed the audit in accordance with high-quality auditing standards. We also assess audit firms’ elements of quality control, including evaluating whether the firms’ leadership is continually emphasizing the importance of audit quality.
Our inspection report to each firm includes our findings and our top three to five recommendations to improve audit quality. If we believe an audit firm is not performing up to professional standards, and is therefore placing the public at risk, we can
, up to and including prohibiting an audit firm from auditing public companies.
2016-2018 Strategic Plan
recognizes that, in addition to audit firms and CPAB, many stakeholders affect audit quality and the quality of financial reporting. In particular, audit committees and reporting issuers’ management play key roles.
As we enhance our engagement with these stakeholders, and provide them with timely information on our findings, they will be better able to perform their roles. This, in turn, will help us fulfill our mandate to improve audit quality and protect investors, supporting the integrity of Canadian capital markets.
Nick Le Pan
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The Canadian Public Accountability Board
CPAB is Canada’s recognized source of timely reporting on auditor oversight and audit quality. We contribute to thought leadership on enhancing audit quality through resources, insights, tools, research, outreach and communication. We also act as a catalyst for dialogue and engagement among key stakeholders on audit quality issues, domestically and globally.
© 2017 CANADIAN PUBLIC ACCOUNTABILITY BOARD. ALL RIGHTS RESERVED.
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