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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”

<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

<div class="OutlineElement Ltr SCXW31183863 BCX8">We want to know what you think of the proposals in our Exposure Draft, &ldquo;Tangible Capital Assets, Proposed Amendments to Section PS 3150.&rdquo; The proposed amendments are the result of reviewing Section PS 4230, Capital Assets Held by Not-for-Profit Organizations and Section PS 4240, Collections Held by Not-for-Profit Organizations to determine what amendments, if any, should be proposed to Section PS 3150, Tangible Capital Assets. This project represents the first of many standard-level projects to implement PSAB&rsquo;s Government Not-For-Profit (GNFP) Strategy. The proposals may impact any public sector entity applying the CPA Canada Public Sector Accounting (PSA) Handbook, not just those government not-for-profit organizations (GNFPOs) applying the PS 4200 series. For GNFPOs currently applying the PS 4200 series, once the entity applies Section PS 3150, Sections PS 4230 and PS 4240 would no longer apply. Once the GNFP Strategy has been implemented, that is the review of the PS 4200 series has been completed, there will no longer be a suite of standards specific to GNFPOs, the PS 4200 series will be withdrawn from the PSA Handbook. Instead, there may be customizations within a standard specific to GNFPOs.</div>

PSAB’s Exposure Draft, “Tangible Capital Assets, Proposed Amendments to Section PS 3150” 

The Public Sector Accounting Board seeks your feedback to identify key issues specific to PSAB&rsquo;s Section PS 3430, Restructuring Transactions through this assessment. This feedback will help the Board to evaluate if the standard meets its objectives and assess the nature and extent of the implementation challenges.&nbsp;Section PS 3430 came into effect beginning on or after April 1, 2018, and based on <a href="https://www.frascanada.ca/en/psab/about/due-process" rel="noopener noreferrer" target="_blank">PSAB&rsquo;s Due Process Manual</a>, there is a two-year period before the Board decides if a post-implementation review (PIR) is needed. &nbsp;PSAB assesses the need for a PIR on a case-by-case basis to determine the appropriate number of years before beginning a review and makes the decision at its discretion. &nbsp;

Post-implementation Review Assessment: PSAB’s Section PS 3430, Restructuring Transactions

Scaling the Standards - Academics and Others - Survey