Practitioner Alert – Agreed-upon Procedures Engagements and the CPA Code
Regulatory Standard Edition: January 2022 | Published: January 6, 2022
In January 2022, CPA Ontario released a new practitioner alert on CSRS 4400, agreed-upon engagements (CSRS 4400) highlighting practitioners’ continuing obligations under the CPA Code of Professional Conduct (CPA Code).
The alert discuss the requirements when independence is required, applicable rules within the CPA Code for Agreed-upon Procedures engagements and how the rules are applied in several scenarios.