Guide to Canadian Independence Standard

The Guide to Canadian Independence Standard  (the “Guide”) has been updated for recent amendments to Rule 204 Independence of the CPA Code of Professional Conduct, and contains explanations, examples and frequently asked questions intended to provide assistance in understanding and applying the independence standard. The guidance is useful for those who conduct compilation engagements, which require the disclosure of impaired independence, as well as those who conduct assurance engagements and specified auditing procedures engagements.

Guide to Canadian Independence Standard