CPAB works in co-operation with national and provincial regulators in Canada, and participates in the
International Forum of Independent Audit Regulators.
We coordinate our inspection activities with the provincial institutes' inspection units, which inspect all partners of public accounting firms in Canada over a set period, usually three years. We share risk assessments, inspection methodologies and inspection results.
CPAB enjoys an excellent working relationship with the US Public Company Accounting Oversight Board (PCAOB) and currently has reciprocal sharing agreements with the UK’s Financial Reporting Council (FRC), Australia’s Securities and Investments Commission (ASIC), Japan’s Financial Services Agency/Certified Public Accountants and Auditor Oversight Board (FSA/CPAAOB), the Netherlands’ Authority for the Financial Markets (AFM) , France’s Haut Conseil du commissariat aux comptes (H3C) and the Audit Oversight Commission of Germany (AOC).
We are one of the founding members and we continue to be an active participant in the International Forum of Independent Audit Regulators (IFIAR), the purpose of which is to advance developments in global audit regulation. Members of IFIAR share knowledge of the audit market environment and practical experience in connection with their independent audit regulatory activity. IFIAR promotes collaboration in regulatory activity and provides a focus for contacts with other international organizations that have an interest in audit quality.
In addition to being a member of the IFIAR Advisory Council, CPAB chairs the IFIAR Global Public Policy Committee Working Group. The Working Group, which includes IFIAR members and representatives from the international networks of the six global network auditing firms, discusses topics relating to audit quality.
CPAB releases 2016 Annual Report.
CPAB releases 2016 Annual Inspections Report.
This report outlines our current findings regarding AQIs based on observations of participants in CPAB’s 2016 AQI Pilot Project. A summary is also available.
This summary highlights observations of participants in CPAB’s 2016 AQI Pilot Project. The full report is also available.
CPAB releases 2016 Big Four firm public inspections report.
A summary of the results of the 2016 CPAB Protocol Feedback Survey.
CPAB releases 2015 Annual Report.
CPAB’s 2015 Stakeholder Survey Summary of Results.
Foreign Jurisdictions where CPAB is unable to access Working Papers.
CPAB releases 2015 Big Four firm public inspections report.
IFIAR Members Approve New Governance Structure – Better aligned with growth in membership and strategic activity.
Strengthens international cooperation among audit regulators.
Audit regulators and the profession continue to enhance the reliability of statutory auditing. But is external auditing losing its relevance?
This paper considers current trends in six key areas, with a particular focus in some areas on the global Big Four network firms.
CPAB releases 2014 Annual Report.
CPAB releases 2014 all firm inspections report; overall results positive.
2014 Audit Quality Symposium Summary.
See how the 2014 Audit Quality Symposium participants voted on key questions relating to audit quality.
2014 Audit Quality Symposium Pre-Reads.
CPAB releases 2014 Big Four Public Report, audit quality improving.
CPAB enters into MOU with Switzerland's audit regulator.
CPAB’s Response to the IAASB’s Proposed Strategy for 2015-2019 and The IAASB’s Proposed Work Program for 2015-2016.
This webinar reviews the guidance, tools and Protocol for audit committee oversight activities, emphasizing the director perspective, what this means for audit committees and their communications with auditors.
This publication outlines four key areas CPAB believes audit firms need to focus on to improve audit quality in a sustainable manner.
2013 Annual Report