PEG - Content Updates (Review)
New forms
Form Numbers | Description |
---|---|
COMP MAP | New form for 3-step compilation approach. |
2-05-1 NFP, 2-05-2 NFP, 3-C NFP, 3-V NFP, 3-U NFP, 3-W NFP, 3-MM NFP, 3-TT NFP, 3-20 NFP | New forms designed specifically for not-for-profit organizations. |
3-25 | New form for Cost of sales - Review procedures. |
3-30 | New form for Payroll - Review procedures. |
3-35 | New form for Other expenses - Review procedures. |
Deleted forms
Form Numbers | Description |
---|---|
RL1-2 | Deleted the form RL1-2 Review Engagement Letter — Year of Transition to a Different Financial Reporting Framework, since the content has been removed from CPA Canada content. |
RL1-3 | Deleted the form RL1-3 Review Engagement Letter — Year of ASNFPO Adoption, since the content has been removed from CPA Canada content. |
Forms with moderate revisions
Form Numbers | Description |
---|---|
MAP | Update the PEG review MAP to reflect most update the information for PEG review template. |
1-90 | Update the cross reference to Volume 2 chapters of PEG have been added to the top for easy reference to additional guidance & update the conclusion section. |
2-20-1 | Update the cross reference to Volume 2 chapters of PEG and update the data in database for new NFP forms. |
3-92 | Update the cross reference to Volume 2 chapters of PEG have been added to the top for easy reference and one procedure update regarding completion of 900 series of forms has been updated. |
3-N | Update the cross reference to Volume 2 chapters of PEG have been added to the top for easy reference and conclusion section wording has been updated. |
3-20 | Update the cross reference to Volume 2 chapters of PEG have been added to the top for easy reference to additional guidance and few procedures related to content update. |
FRF 909 | Update the cross reference to Volume 2 chapters of PEG have been added to the top for easy reference and few procedures related to content update. |
FRF 971 | Update the cross reference to Volume 2 chapters of PEG have been added to the top for easy reference and all the Not-for-Profit Organizations initials has been changed from ASNFPO to ASNPO. |
FRF 972 | Update the cross reference to Volume 2 chapters of PEG have been added to the top for easy reference and reflect the content changes to the Not-for-profit Organizations (ASNPO) standards relating to tangible capital assets, intangible assets and collections. |
3-94, ASPE_README, FRF 905, R2-20, 3-95 | Replaced the word/excel in PEG audit template based on CPA Canada content. |
Forms with minor revisions
Form Numbers | Description |
---|---|
2-05-01, 2-05-02, 2-10, 2-91, 3-90, 3-91-1, 3-93-1, 4-10, 5-90 | Cross references to Volume 2 chapters of PEG has been added to the top of each form for easy reference to additional guidance. |
3-C | Update the cross reference to Volume 2 chapters of PEG have been added to the top for easy reference and one procedure update. |
6-10 | Update the cross reference to Volume 2 chapter of PEG have been added to the top for easy reference and remove the duplicate report date and report release date areas. |
New reports
Form Numbers | Description |
---|---|
RR1.1 | Sample review engagement report for an/a unqualified/modified opinion relating to financial statements prepared in accordance with ASPE. |
RR1.3 | Engagement letter for review engagements is designed for a review engagement of special purpose financial statements prepared in accordance with a special purpose (or compliance) framework. |
RR1.5 | Sample review engagement report for an/a unqualified/modified opinion relating to financial statements prepared in accordance with ASNPO. |
New letters
Form Numbers | Description |
---|---|
RL1.1A | Engagement letter for review engagement specifically tailored for not-for profit organizations using ANSPO. |
RL1.1B | Sample review engagement report for an/a unqualified/modified opinion relating to financial statements prepared in accordance with ASNPO. |
RL1.4 | Letter to report review engagement findings to those charged with governance. |
Letters with moderate revisions
Form Numbers | Description |
---|---|
CL1.1 | Changes to the guidance section and content of the letter based on the content provided by CPA Canada. |
RL1.1 | Name change, guidance updated and relevant content updated based on the content provided by CPA Canada. |
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