Third Party Requests – New CPA Canada resources

Practitioners are sometimes requested by third parties to use terms not defined by the CPA Canada Assurance Handbook such as "certify", "agree", "provide comfort", "affirm", “ensure”, “warrant”, “declare”, “authenticate”  and “guarantee”. The following two resources are prepared to help decision makers and practitioners determine the type of engagements that can be used in accordance with the CPA Canada Assurance Handbook:

1. Understanding assurance needs: A framework for the decision-maker
2. Roadmap of the CPA Canada Assurance Handbook for practitioners