Accounting and assurance standards – What’s new for 2023-2024

Length: 3 h 30

New training for 2023-2024


Over the past year, CPA Canada has published fewer new publications. Despite the significant changes in recent years, it’s important to remain alert to the changes proposed by CPA Canada over the past year. Your responsibilities as a CPA are to know, understand, master and apply the new requirements for both assurance and accounting standards.

Objectives for the day:

  • To identify and understand the changes made to the standards
  • To understand practical applications of these new requirements in the documentation of assurance files
  • To determine the changes required in the financial statements and the impact of applying them in disclosures

Too often, professional inspection criticizes practitioners for not being up-to-date on the latest changes. So let’s be proactive with this course.



  • What’s new:
    • AcG-20 Customer’s accounting for cloud computing arrangements
  • Changes:
    • Section 3856 Financial instruments
      • Relief from accounting for changes in debt instruments and hedge accounting
    • Section 3400 Revenue
      • Non-refundable fees or payments
  • A year ago:
    • Impact on changes to Section 3400 Revenue and notes to financial statements
  • Exposure Draft:
    • NFPO Contribution – Revenue recognition and related matters


  • What’s new:
    • Revised CAS 600 Special Considerations — Audits of Group Financial Statements (including the Work of Component Auditors)
  • Audit Evidence
    • Communications between Actuaries involved in the preparation of financial statements and Auditors
  • A year ago:
    • CAS 315 – Part 2 published by Ordre des CPA du Québec
      • Questions, documentation, and practical application
  • Exposure Draft:
    • CAS 570 Going Concern
  • Current topics:
    • Protection of personal information
    • Social media

Last but not least

  • Presentation of the changes made to Paradigme Questionnaires
  • Discussion of the changes’ impacts on work methodology
  • Comments from professional inspection by the Ordre des CPA du Québec
  • Discussion with participants


Please contact André Mignault at 514-686-7341 to schedule your training.

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