Assurance- Compliance with Agreements, statues & Regulations

Assurance- Compliance with Agreements, statues & Regulations
Distance Learning (DL) courses are sessions that have been recorded from live, in-person offerings and made available as on-demand videos online, along with any corresponding course materials. Note these are purely self-study products and there will be no access to instructors for questions and answers. Each title qualifies for verifiable CPD hours upon successful completion of a quiz at the end of the session. Unlimited quiz attempts are available until the passing grade of 70% or better is achieved. After this, you will no longer have access to the quiz.

NOTE: Course login details are normally sent to registrants within one week from date of registration.


Recorded: September 2021

Because the video recordings are taken from live seminars, the information presented is up-to-date at the time of recording. While we make an effort to keep our inventory updated and seasonally remove outdated titles, changes in accounting, tax and other acts and legislations can happen at any time. It is up to the purchaser to take note of the recording date, and to determine for themselves whether the recorded video is still relevant to their needs. 

Many accountants are asked to report on an organization’s compliance with agreements, statutes and regulations, and need to apply the appropriate assurance standards.   When an audit or review of compliance with laws, agreements or regulations is required, CSAE 3530 Special Considerations – Attestation Engagements to Report on Compliance and CSAE 3531 Special Considerations – Direct Engagements to Report on Compliance apply.

This seminar covers the CPA Canada Handbook requirements for engagements to audit or review compliance of financial or non-financial information with agreements, statutes, laws or regulations.   Common reports include reports on compliance with:

  • debt covenants in a banking agreement
  • the terms of a lease arrangement
  • financial reporting requirements of a not-for-profit funding arrangement
  • ·non-financial requirements for a public-sector organization

By the end of this course, participants should be able to:

  • Identify and explain the differences between CSAE 3530 and 3531 and apply the integration with CSAE 3000 and 3001.
  • Understand the differences in practical application for both compliance audits and compliance reviews.
  • Apply CSAE 3530 and 3531 performance and reporting requirements with a focus on:
    • Acceptance and continuance.
    • Planning – understanding the entity and risk assessments.
    • Responding to risk assessments.
    • Obtaining sufficient appropriate evidence.
    • Preparing the report on compliance.
This seminar provides a comprehensive explanation of compliance standards CSAE 3530 and 3531, including the following aspects:
  • Overview and scope of CSAE 3530 and 3531;
  • CSAE 3530 and 3531 performance requirements; and
  • CSAE 3530 and 3531 reporting requirements with illustrative examples.

Although all professionals can benefit from this seminar, this seminar targets practitioners conducting attestation or direct engagements to audit or review compliance of financial or non-financial information with agreements, statutes, laws or regulations.

CPD- 3.5 Hours

4/1/2022 - 3/31/2023 11:59 PM