admin_v3_pages

age_question

analytics

archival_summary_mailer

brainstormer_emails

brainstormer_upgrades

campaign_monitor

chain_mailers

collect_only_year

consultation_hub

content_security_policy

content_security_policy_bazaar

content_security_policy_bluehaven

content_security_policy_report_only

content_security_policy_report_only_bazaar

content_security_policy_report_only_bluehaven

content_security_policy_strict

cookie_policy

custom_code

custom_js_tracking

dashboard

dashboard_filters_visibility

delete_survey_test_responses

demographic_filter_text_analysis

digest_email_subscription

disable_akismet

disable_engagement_depth_query_optimization

disable_facebook_sdk

disable_google_analytics

disable_twitter_widget

disable_user_analytics_tracking

disallow_platform_admin_access

drip_campaigns

emoji_question

enable_active_directory_signup

enable_admin_survey_pdf_download

enable_auto_hide_past_key_dates

enable_ehq_newsletter

enable_email_sharing_snippet

enable_froala_participant_css

enable_market_place

enable_material_sidebar

enable_modelled_data_age

enable_modelled_data_location

enable_newsfeed_date_settings

enable_participant_page_hub_filters

enable_pfe_authentication

enable_pfe_ideas

enable_pfe_survey

enable_reporting_filter_builder

enable_secret_key_question

enable_site_onboarding

enable_site_recaptcha

enable_static_page_question

enable_stock_image_library

enforce_sso

enhanced_skip_to_menu

enhanced_social_share

enhancements_on_places

esri_places_migration

follow_project_widget

forum_topic_optimization

full_page_graphs_in_reporting

google_translation_enabled

gov_delivery_integration

granicus_sso

hide_participant_details_survey_analysis_pdf

homepage_upgrades

html_emails

hub_admin

hubs_on_new_appearance_editor

idea-tool-unverified-participation

idea_unverified_participation

image_editor

imgix_for_homepages

imgix_for_project_pages

individual_social_sharing_for_qanda

intercom

load_theme_css_first

location_question

mailchimp

manage_project_team

mapboxgl

marketplace_sms_integration

matomo_tracking

mentions

microcopy_overrides

modelled_data_ethnicity_field

modelled_data_gender_field

multi_level_links

multilingual_admin_interface

new_badge_paradigm

new_comment_feature

new_cookie_consent_manager

new_login_page_design

new_mapper

new_project_pages

new_story_telling_tool

new_surveys

new_user_profile

newsletter_tracking_code

notifications

open_documents_inline

open_survey

open_surveys

overview_dashboard_sharing

participants_page_revamp

pfe_header_v2

pfe_share_ideas_board

places_ui_upgrades

places_upgrade

port_project_to_bluehaven

prevent-protected-projects-in-catalogs

privacy_and_security

project_clone

project_finder_embed

project_page_editor

project_page_refresh

project_settings

project_sharing

project_tag_manager

project_tags_filters

protected_hubs_on_new_appearance_editor

quickpoll_share_link

readspeaker

registration_upgrades

render_site_header_in_places

report_download_confirmation

reporting_dashboard_optimised

reporting_dashboard_v2

reporting_ui

revamped_video_player

saved_filter_dashboard_sharing

scim_toggle

segment_analytics

segment_analytics_admin

segment_analytics_participant

self_service_hubs

shapefile_support_for_places

show_advance_search_text_analysis

show_bar_graph_for_checkbox_questions

show_context_link_analytics

show_css_overrides_editor_in_new_home_page_editor

show_custom_dashboard

show_customized_survey

show_date_filter_text_analysis

show_homepage_whitespaces

show_new_auto_notification_email

show_new_home_page_editor

show_new_user_profile_dropdown

show_participant_communities

show_project_banner

show_project_page_as_homepage

show_revised_survey

show_sentiment_analysis_in_text_analysis

show_split_data_for_likert_questions

show_table_for_ranking_questions

show_theme_variables

single_page_manage_widget

single-signon

social_share_modal

sorting_qanda_question

stop_forum_spam

submission_manager

submission_manager_places_photo_support

survey_analysis

survey_cross_tab

survey_email_question

survey_new_ui

survey_qp_disable_unverified

survey_share_link

switch_to_admin_ui

switch_to_new_prm

tabs_reorder

text_analysis

text_analysis_2023

text_analysis_2023_sentiment_analysis

text_analysis_2024_entities

text_analysis_2024_keyphrases

text_analysis_v2

tool_enhancements

tool_tab_preview

tools_listing

unsplash_support_for_project_pages

upgraded_homepage_editor

upgraded_rich_text_editor

user_imports

user_profile_phase_2

v1_reports

v4_admin_marketplace

v5_interface_switch

walkme

weekly_digest_to_admins

widget_cloning

widget_scoping

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”

<div class="OutlineElement Ltr SCXW34303708 BCX8"><span class="NormalTextRun SCXW34303708 BCX8" data-ccp-parastyle="Content" data-ccp-parastyle-defn='{"ObjectId":"aa908993-8001-405f-8e54-81b2cbf3487f|63","ClassId":1073872969,"Properties":[469775450,"Content",201340122,"2",134234082,"true",134233614,"true",469778129,"Content",335572020,"1",469777841,"Arial",469777842,"Times New Roman",469777843,"Calibri",469777844,"Arial",469769226,"Arial,Times New Roman,Calibri",268442635,"24",335551547,"4105",335559740,"300",201341983,"1",335559738,"150",469777929,"Content Char",469778325,"[\"TableHead1\",\"Content - Bullets 1\",\"Footnote Style Formatting\"]"]}' data-ccp-parastyle-linked-defn='{"ObjectId":"aa908993-8001-405f-8e54-81b2cbf3487f|94","ClassId":1073872969,"Properties":[469775450,"Content Char",201340122,"1",134233614,"true",469778129,"ContentChar",335572020,"1",134231262,"true",469777841,"Arial",469777842,"Times New Roman",469777843,"Calibri",469777844,"Arial",469769226,"Arial,Times New Roman,Calibri",268442635,"24",335551547,"4105",469777929,"Content"]}'>PSAB is proposing to assign a higher level of authority under GAAP to four application guidance Public Sector Accounting (PSA) Handbook Appendices.<ol><li class="Paragraph SCXW34303708 BCX8"><span class="NormalTextRun SCXW34303708 BCX8" data-ccp-parastyle="PSAB - Content Text" data-ccp-parastyle-defn='{"ObjectId":"aa908993-8001-405f-8e54-81b2cbf3487f|106","ClassId":1073872969,"Properties":[469775450,"PSAB - Content Text",201340122,"2",134234082,"true",134233614,"true",469778129,"PSAB-ContentText",335572020,"1",201342448,"1",469777841,"Arial",469777842,"Arial",469777843,"Calibri",469777844,"Arial",469769226,"Arial,Calibri",268442635,"20",335559740,"320",201341983,"1",335559739,"150",469778324,"Normal"]}'>Appendix A to Section PS 3400, Revenue;</li><li class="Paragraph SCXW34303708 BCX8">Appendix B to Section PS 3410, Government Transfers; </li><li class="Paragraph SCXW34303708 BCX8">Appendix A to Section PS 3450, Financial Instruments; and </li><li class="Paragraph SCXW34303708 BCX8">Appendix A to Section PS 4270, Disclosure of Allocated Expenses by Not-for-Profit Organizations. </li></ol></div><div class="OutlineElement Ltr SCXW34303708 BCX8">A GAAP designation is the relative level of authority assigned to a pronouncement. GAAP designations are identified in Paragraph PS 1150.03 (d), Generally Accepted Accounting Principles, and together are generally termed the &ldquo;GAAP Hierarchy&rdquo;. The GAAP hierarchy sets out the three levels of primary sources of GAAP in descending order of authority.Paragraph PS 1150.16 designates all appendices as level (iii) GAAP within the GAAP hierarchy. But three appendices in the PSA Handbook are described as &ldquo;integral&rdquo; to the related standard and a fourth was intended as integral. Appendix identification as integral conflicts with paragraph PS 1150.16. So, the Exposure Draft explains that &ldquo;integral to the standard&rdquo; is associated only with application guidance and proposes that such appendices should be level (i) GAAP, the same as the standard to which they relate. Some public sector entities will have already interpreted &ldquo;integral to the standard&rdquo; in this manner. For other entities, adding greater weight to the authority of application guidance appendices may result in a change in practice in applying the four related standards.<span class="NormalTextRun SCXW34303708 BCX8" data-ccp-parastyle="PSAB - Numbering/Lettering Support" data-ccp-parastyle-defn='{"ObjectId":"aa908993-8001-405f-8e54-81b2cbf3487f|105","ClassId":1073872969,"Properties":[469775450,"PSAB - Numbering/Lettering Support",201340122,"2",134234082,"true",134233614,"true",469778129,"PSAB-NumberingLetteringSupport",335572020,"1",201342447,"5",201342448,"1",469777841,"Arial",469777842,"",469777843,"Calibri",469777844,"Arial",469769226,"Arial,Calibri",268442635,"20",335559685,"675",335559991,"675",335559740,"300",201341983,"1",335559739,"160",335559682,"36",335559683,"0",469778324,"Normal"]}'>These changes are important for maintaining the quality of the PSA Handbook and users&rsquo; understanding of its requirements:<ol style="list-style-type: lower-alpha;"><li class="Paragraph SCXW34303708 BCX8"><span class="NormalTextRun SCXW34303708 BCX8" data-ccp-parastyle="PSAB - Lettering" data-ccp-parastyle-defn='{"ObjectId":"aa908993-8001-405f-8e54-81b2cbf3487f|104","ClassId":1073872969,"Properties":[469775450,"PSAB - Lettering",201340122,"2",134234082,"true",134233614,"true",469778129,"PSAB-Lettering",335572020,"1",201342448,"1",469777841,"Arial",469777842,"Arial",469777843,"Calibri",469777844,"Arial",469769226,"Arial,Calibri",268442635,"20",335559685,"1350",335559991,"675",335559740,"300",201341983,"1",335559739,"160",335559682,"35",335559683,"0",469778324,"Normal"]}'>The classification and renumbering of appendices PSAB approved in December 2022 as part of the 2022-2023 Annual Improvements represent a structural aspect of implementing the Board&rsquo;s International Strategy.</li><li class="Paragraph SCXW34303708 BCX8">The Exposure Draft proposals provide clarity about the GAAP designation of PSA Handbook appendices, which is important for applying the standards and guidelines. </li></ol></div><div class="OutlineElement Ltr SCXW34303708 BCX8">Take our survey and tell us what you think of our proposals. We look forward to reading your insights!</div>

Narrow Scope Amendment: GAAP Designation of PSA Handbook Appendices

Resilience