Review engagement program
Auteur : CPA Canada
Last update: September 2019
Designed to meet practitioners' needs, the programs and questionnaires are checklists that provide guidance on planning, performing and reviewing review engagements.
This program includes samples of engagement and management representation letters.
This program is to be used for reviews of financial statements for periods ending on or after December 14, 2017.
Update – September 2019
In this update, new forms (R3-25, R3-30, R3-35) have been added. Form that has undergone major changes is: R3-20. Form that has undergone moderate changes is: R3-95. Some forms have had minor changes.
Furthermore, the sample letters have been updated.
New Alternative Review Forms
Firms will now have a choice between the original PEG review engagement forms and these alternative review forms. A correspondence table is presented in the section of these forms.
CPAs in public practice
The Review engagement program was developed from the program produced by CPA Canada.
The Order also offers the Sample letters for audit, review and compilation engagements which include several examples of letters adapted to Québec's regulations and which can be tailored to a specific engagement.
Available in other language
Programme – Mission d’examen