CPA Canada standards and guidance collection (CPACHB)
This collection of handbooks, provided through the Knotia database, is indispensable for CPAs and business professionals, keeping them up to date on financial reporting and assurance standards, which are critical for understanding the performance of organizations and ensuring fairness and transparency.
This collection includes:
CPA Canada Handbook - Accounting
Part of the CPA Canada Standards and Guidance Collection, this handbook is the authorized version of standards approved by the Accounting Standards Board.
To access, select “Accounting” from the left navigation menu.
CPA Public Sector Accounting Handbook
The trusted source for public sector accounting standards that addresses the application of the standards for Indigenous, federal, provincial, territorial, and local governments and government organizations, as issued by the Public Sector Accounting Board.
CPA Canada Handbook - Assurance
The professional standards and guidance as set by the Auditing and Assurance Standards Board, which reflects the adoption of the International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs) and all other Canadian auditing and assurance standards.
To access, select “Public Sector Accounting” from the left navigation menu.
International Financial Reporting Standards
The complete set of International Financial Reporting Standards incorporating International Accounting Standards and Interpretations.
To access, click Subscriptions in the top menu (next to Home), then choose International Financial Reporting Standards from the drop down list.
Standards Organizations
Canada
Financial Reporting and Assurance Standards Canada
Canada’s financial reporting and assurance standards are set and overseen by five groups: the Accounting Standards Oversight Council, Accounting Standards Board, Public Sector Accounting Board, Auditing and Assurance Standards Oversight Council, and Auditing and Assurance Standards Board.
United States
American Institute of Certified Public Accountants
This national organization represents the CPA profession and establishes standards for auditing private companies and other CPA-provided services.
Financial Accounting Standards Board
The Financial Accounting Standards Board (FASB) is the independent, private- sector, not-for-profit organization that establishes financial accounting and reporting standards for public and private companies and not-for-profit organizations that follow Generally Accepted Accounting Principles (GAAP).
Governmental Accounting Standards Board
The GASB is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local government.
International
International Accounting Standards Board
This independent, non-profit group creates the International Financial Reports Standards. These standards help companies give clear and consistent information, making it easier for investors to make informed decisions.
International Federation of Accountants
The global organization for accountancy professionals that establishes and promotes international standards.