Review engagement program – NFPO
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 for Non-profit organizations in accordance with the CSRE 2400.
Update – September 2019
In this update, those new forms have been added: R3-25, R3-30, R3-35, NPF R2-05-1, NPF R2-05-2, NPF R3-20, NPF R3-C, NPF R3-MM, NPF R3-TT, NPF R3-U, NPF R3-V et NPF R3-W.
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.
This program also includes a series of optional forms that are intended to provide an alternative (more streamlined) approach to performing a review engagement and 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.
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. Note that some of these forms have also been customized for not-for-profit organizations and are identified with "NFP."
CPAs in public practice.
The Review engagement program – NFPO was developed from the program produced by CPA Canada.
The Order also offers the Sample letters for audit, review, compilation and other 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 – OSBL