Compilation engagement model file – Current standard

Author: Ordre des comptables professionnels agréés du Québec

Last update: October 2019

Important note

It is important to note that this tool focuses on the application of the current standard (Section 9200).

A project to revise Section 9200, "Compilation Engagements" is currently in progress. The Auditing and Assurance Standards Board (AASB) is currently reviewing comments received in response to the Exposure Draft and may approve the final text of the standard by the end of December 2019. 
https://www.frascanada.ca/en/other/projects/compilation-engagements

Summary

This model file is intended for practitioners called upon to perform a compilation engagement. It includes a compilation program completed for a fictitious entity. The file also includes numerous references to CPA Canada Handbook – Assurance sections and all the references needed to complete this type of engagement.

The 2019 edition of this model file takes into account the updates to the CPA Canada Handbook – Assurance issued up to June 30, 2019 (including Highlight Summary No. 25 published in March 2019).

Update – October 2019

The 2019 update includes, among other things, the update of the engagement letter.

Contents

  • Introduction
  • New developments and comments from Professional Inspection
  • Section 1 – Basic concepts
    • Quality control and documentation
    • Association and compilation engagement acceptance
    • Planning the compilation engagement
    • Execution of the compilation engagement
    • File review
    • Communications
    • Conclusion and Notice to Reader
    • Other working paper files
    • Conclusion
  • Section 2 – Practical exercises & case study
  • Section 3 – Model working paper file

Target clientele

CPAs in public practice.

Please note that this tool is included in the following training activity:

Compilation engagement model file – Current standard

Full description

Version
Nº 05559 / Paper

274 pages
Edition year : 2019
Availability date : 2019-11-18
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $150.00 $200.00
CPA passport 450 PDC N/A
Multi-CPA passport 375 PDC N/A
Multi-user passport 375 PDC 500 PDC
CPA Promo 450 PDC N/A

Nº 05560 / PDF

274 pages
Edition year : 2019
Availability date : 2019-11-18
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $120.00 $160.00
CPA passport 360 PDC N/A
Multi-CPA passport 300 PDC N/A
Multi-user passport 300 PDC 400 PDC
CPA Promo 360 PDC N/A

Nº 05561 / Paper + PDF

274 pages
Edition year : 2019
Availability date : 2019-11-18
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $195.00 $260.00
CPA passport 585 PDC N/A
Multi-CPA passport 485 PDC N/A
Multi-user passport 485 PDC 650 PDC
CPA Promo 585 PDC N/A

Nº 05562 / Unlimited licence without adaptation (PDF) – 40 users or less

274 pages
Edition year : 2019
Availability date : 2019-11-18
Delivery time :


Details and fee schedule

Price before taxes CPA member Non-member
À la carte $1,000.00 $1,000.00
CPA passport 3000 PDC N/A
Multi-CPA passport 2500 PDC N/A
Multi-user passport 2500 PDC 2500 PDC
CPA Promo 3000 PDC N/A

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