This half-day seminar is designed to provide an in-depth review of the application of the new Canadian Standard on Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements, which is effective for periods ending on or after December 14, 2017. Each stage of the review engagement will be considered, from planning to issuance of the practitioner’s report, including a detailed examination of changes relative to the former standards. Practical tools will be used to illustrate examples of documentation, included some insight into the updated Canadian Professional Engagement Manual guidance for review engagements.


  • Introduction and overview of CSRE 2400, including a review of the scope, implementation date, key concepts and terminology
  • Detailed, in-depth comparison of CSRE 2400 and the 8100 series, including a discussion of the potential impact (if any) of each difference on the performance and documentation of a review engagement under the new standard
  • Each stage of the review engagement process will be examined, including: Acceptance and Continuance of Client Relationship; Communication with Management and Those Charged with Governance; Performing the Engagement; Subsequent Events; Written Representations; Evaluating Evidence Obtained from the Procedures Performed; Forming the Practitioner’s Conclusion on the Financial Statements; The Practitioner’s Report; and Documentation
  • Other practice matters including a review of practice inspection findings related to review engagements
  • Other relevant guidance and support material from CPA Canada


Professional accountants in public practice who will be issuing reports under the new review engagement standard, CSRE 2400.