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Connect with us Connect.FRASCanada.ca is an online community platform where you can have your say on Canada&rsquo;s accounting, auditing, and sustainability standards boards&rsquo; public consultations.For our standards to be effective, they must inspire trust. And trust is built on deep research and fact-based decision-making &ndash; driven by the feedback of our community.&nbsp;We look forward to connecting with you. <ins cite="mailto:Megan%20Rousseau" datetime="2023-05-25T11:55">Please note that&nbsp;</ins><ins cite="mailto:Megan%20Rousseau" datetime="2023-05-25T11:55">connect.frascanada.ca</ins><ins cite="mailto:Megan%20Rousseau" datetime="2023-05-25T11:55">&nbsp;is in English only. The French content is available at&nbsp;</ins><a href="https://tribune.frascanada.ca"><ins cite="mailto:Megan%20Rousseau" datetime="2023-05-25T11:55">tribune.frascanada.ca</ins></a><ins cite="mailto:Megan%20Rousseau" datetime="2023-05-25T11:55">.</ins>

We invite your feedback on the proposals outlined in our recently released Exposure Drafts and Consultation Paper through this survey.The two Exposure Drafts released by the Canadian Sustainability Standards Board (CSSB) are: &quot;Proposed Canadian Sustainability Disclosure Standard (CSDS) 1: General Requirements for Disclosure of Sustainability-related Financial Information&quot; and &quot;Proposed CSDS 2: Climate-related Disclosures.&quot; These are based on the International Sustainability Standards Board&rsquo;s (ISSB) IFRS&reg; Sustainability Disclosure Standards: IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures, respectively.Additionally, we have shared a Consultation Paper on the proposed Criteria for Modification Framework.Our survey also includes questions regarding both you and your organization&#39;s attributes. Your input is of immense value and will play a pivotal role in supporting CSSB&#39;s engagement initiatives. The information you provide contributes significantly to our understanding of various perspectives and helps promote diverse, inclusive, and balanced representation in all our engagements.We look forward to your insights, which will help us in shaping our standards effectively.Privacy and ConfidentialityBy completing this survey, you consent to the collection and use of information as described below. FRAS Canada values your participation in the research it conducts and will safeguard the information you provide. The information collected through this survey will be used to support FRAS Canada in its standard-setting activities, including understanding perspectives and ensuring diverse, inclusive, and balanced representation in our engagements.The information will only be made available to those within FRAS Canada who require use of it for analysis and/or verification purposes.We use a third-party software to store and analyze responses, including related personal information such as name and email address of the submitter. This information may be stored outside of Canada. Should you wish to withdraw your consent or if you have any questions about the processing of your personal information, please contact us at <a href="mailto:info@frascanada.ca">info@frascanada.ca</a>. Appropriate data retention and destruction practices will take place following completion of the project.

CSSB Consultation on Adoption of CSDS 1 and CSDS 2 in Canada

The Canadian Auditing and Assurance Standards Board (AASB) wants your input on our proposed changes to the fraud audit standard, CAS 240, The Auditor&rsquo;s Responsibilities Relating to Fraud in an Audit of Financial Statements.Recently, the International Auditing and Assurance Standards Board (IAASB) approved an Exposure Draft, ISA 240, The Auditor&rsquo;s Responsibilities Relating to Fraud in an Audit of Financial Statements.Our Board is committed to adopting ISAs as CASs, after thorough consultations with Canadians. We need your feedback on the key proposals in our CAS 240 Exposure Draft.Your comments will help ensure this global standard works for the Canadian marketplace. Take our short survey now!  Want to learn more?<ul><li>Visit the <a href="https://www.frascanada.ca/en/cass/projects/fraud" rel="noopener noreferrer" target="_blank">Fraud project page</a> to read:<ul><li style="margin-left: 20px;">What You Need to Know About Changes to the Fraud Audit Standard and</li><li style="margin-left: 20px;">the AASB&rsquo;s Exposure Draft.</li></ul></li><li>Attend a <a href="https://www.frascanada.ca/en/cass/projects/fraud/cas-240-fraud-roundtable" rel="noopener noreferrer" target="_blank">virtual roundtable session</a>.</li></ul>

AASB Exposure Draft, “CAS 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements”

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