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PEG - Content Updates (Review)

The PEG Review and Compilation template has been updated to include the latest features from Audit 23.00 as well integration with the Queries (PBC Requests) app.

The updated PEG Review and Compilation template is compliant with CPA Canada's 2021 PEG content updates which includes the new compilation standard CSRS 4200. The content for CSRS 4200 has been included in the previous release of PEG Review, and are effective for periods ending on or after December 14, 2021.

In addition, the PEG template contains the following content updates:

New forms

Form Numbers Description
5-95

Worksheet - Withdrawal

New worksheet to document situations where withdrawal from an engagement may be the appropriate conclusion.

FRF 914

Worksheet - FRF - ASPE - Agriculture

New program as a result of new Canadian Accounting Standards for Private Enterprises – 3041, Agriculture.

Deleted forms

Form Numbers Description
ASPE_README

CPA Canada has deleted this form.

Forms with moderate revisions

Form Numbers Description
1, MAP, COMP MAP, COMP MAP. Updated PEG overview, PEG review and PEG Compilation Section 9200 MAP to reflect most update the information for PEG template.
3-94, FRF 905, R2-20, 3-95 Replaced forms based on updated CPA Canada content.

Letters with moderate revisions

Form Numbers Description
CL1.1 Within the Termination section, guidance has been relocated to the top of the section.
CL1.1-1 Within the Termination section, guidance has been relocated to the top of the section.

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