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Accounting & Assurance

ASPE - Update 2026 (In-Person)

DELIVERY FORMAT
In Person
SEMINAR TYPE
PD Seminar
NEW SEMINAR
You are currently viewing the description and registration page for the In Person delivery format. To view and register for other available formats, click on your selection below.
Other Available Formats
Online Virtual

Overview

Participants will gain a clear understanding of recent and upcoming updates to Accounting Standards for Private Enterprises (ASPE). The course highlights standard changes effective in 2026 and beyond, as well as key areas currently under review by the AcSB. Participants will also explore areas where financial statement preparers and practitioners commonly encounter challenges, supported by practical examples that reflect issues outlined across modules in the course materials.

Course Description

The seminar is best suited to professionals who are involved in the preparation and analysis of financial statements for small- and medium-sized entities, and practitioners who provide assurance on these financial statements, who want to ensure they are aware of recent changes in ASPE standards and other hot topic areas.  It will also create awareness of potential future changes in the standards by covering projects that are being worked on, as well as areas that standard setters are discussing. 

Applicable for

  • Professionals involved in preparing or analyzing financial statements for small- and medium-sized entities. 
  • Practitioners who provide assurance services on ASPE financial statements. 

Learning Objectives

  • Apply and explain new and revised ASPE standards that take effect in 2026 and beyond. 
  • Describe implications of Exposure Drafts, Consultation Papers and developments in other projects 
  • Identify improvements related to common deficiencies observed in ASPE financial statements. 
  • Locate and use relevant publications and resource materials that support the application of ASPE.  

Content

  • Recent amendments to ASPE, including agriculture and related party combinations under common control. 
  • Accounting guideline AcG-21 Insurance Contracts With Cash Surrender Value. 
  • Exposure draft and Consultation Paper impacting future ASPE requirements, Exposure Draft - Relief from Recognition of Acquired Intangible assets and Amortization of Goodwill and Consultation
  • Papers – Advancing Accounting Standards Together 2027-2032 Draft Strategic Plan and Detailed
  • Review of Accounting Standards for Private Enterprises (ASPE). 
  • Active AcSB projects impacting future ASPE requirements, such as 2026-2027 package of minor amendments, derecognition of financial liabilities, financial statement concepts and guidance framework. 
  • Common ASPE deficiencies and current “hot topics,” including classification issues, revenue considerations, risk disclosures, and the accounting implications of economic uncertainty. 

 

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department. 

Course Dates & Registration

Oct 23, 2026
9:00AM - 12:00PM
To Be Announced, Vancouver
Diane McDonald
DIANE E. McDONALD, CPA, CA is a sole practitioner who has been in public practice for over 40 years in Ontario and BC. Today, Diane provides consulting and professional practice services throughout B.C. Diane works with companies and practitioners navigating Canadian and SEC financial reporting obligations and provides accounting and financial reporting consultation services on the application of IFRS, ASPE, ASNFPO and U.S. GAAP. Diane also works with practitioners performing audits and review engagements, assisting them with the design and application of assurance standards. Diane develops and provides professional development training for preparers of financial statements, their auditors and accountants and provides monitoring, EQCR and other services to practitioners.
Available
Register Now
Course Code: A62009A_VA
Nov 6, 2025
9:00AM - 11:00AM
To Be Announced, Vancouver
Diane McDonald
DIANE E. McDONALD, CPA, CA is a sole practitioner who has been in public practice for over 40 years in Ontario and BC. Today, Diane provides consulting and professional practice services throughout B.C. Diane works with companies and practitioners navigating Canadian and SEC financial reporting obligations and provides accounting and financial reporting consultation services on the application of IFRS, ASPE, ASNFPO and U.S. GAAP. Diane also works with practitioners performing audits and review engagements, assisting them with the design and application of assurance standards. Diane develops and provides professional development training for preparers of financial statements, their auditors and accountants and provides monitoring, EQCR and other services to practitioners.
Past
Course Code: A51009A_VA
Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
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Course Details
Cost
$195
Members
$205
Non-Members
Eligible Hours
3
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
5
Credits
Prerequisites
Prerequisites
  • Participants should be familiar with existing ASPE Standards.  
Interested in similar content?
Credit Card Fee

Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.

Accounting & Assurance

ASPE - Update 2026 (In-Person)

DELIVERY FORMAT
In Person
SEMINAR TYPE
PD Seminar
NEW SEMINAR
You are currently viewing the description and registration page for the In Person delivery format. To view and register for other available formats, click on your selection below.
Other Available Formats
Online Virtual
Course Details
Cost
$195
Members
$205
Non-Members
Eligible Hours
3
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
5
Credits
Prerequisites
Prerequisites
  • Participants should be familiar with existing ASPE Standards.  

Overview

Participants will gain a clear understanding of recent and upcoming updates to Accounting Standards for Private Enterprises (ASPE). The course highlights standard changes effective in 2026 and beyond, as well as key areas currently under review by the AcSB. Participants will also explore areas where financial statement preparers and practitioners commonly encounter challenges, supported by practical examples that reflect issues outlined across modules in the course materials.

Course Description

The seminar is best suited to professionals who are involved in the preparation and analysis of financial statements for small- and medium-sized entities, and practitioners who provide assurance on these financial statements, who want to ensure they are aware of recent changes in ASPE standards and other hot topic areas.  It will also create awareness of potential future changes in the standards by covering projects that are being worked on, as well as areas that standard setters are discussing. 

Applicable for

  • Professionals involved in preparing or analyzing financial statements for small- and medium-sized entities. 
  • Practitioners who provide assurance services on ASPE financial statements. 

Learning Objectives

  • Apply and explain new and revised ASPE standards that take effect in 2026 and beyond. 
  • Describe implications of Exposure Drafts, Consultation Papers and developments in other projects 
  • Identify improvements related to common deficiencies observed in ASPE financial statements. 
  • Locate and use relevant publications and resource materials that support the application of ASPE.  

Content

  • Recent amendments to ASPE, including agriculture and related party combinations under common control. 
  • Accounting guideline AcG-21 Insurance Contracts With Cash Surrender Value. 
  • Exposure draft and Consultation Paper impacting future ASPE requirements, Exposure Draft - Relief from Recognition of Acquired Intangible assets and Amortization of Goodwill and Consultation
  • Papers – Advancing Accounting Standards Together 2027-2032 Draft Strategic Plan and Detailed
  • Review of Accounting Standards for Private Enterprises (ASPE). 
  • Active AcSB projects impacting future ASPE requirements, such as 2026-2027 package of minor amendments, derecognition of financial liabilities, financial statement concepts and guidance framework. 
  • Common ASPE deficiencies and current “hot topics,” including classification issues, revenue considerations, risk disclosures, and the accounting implications of economic uncertainty. 

 

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department. 

Course Dates & Registration

Oct 23, 2026
9:00AM - 12:00PM
To Be Announced, Vancouver
Diane McDonald
DIANE E. McDONALD, CPA, CA is a sole practitioner who has been in public practice for over 40 years in Ontario and BC. Today, Diane provides consulting and professional practice services throughout B.C. Diane works with companies and practitioners navigating Canadian and SEC financial reporting obligations and provides accounting and financial reporting consultation services on the application of IFRS, ASPE, ASNFPO and U.S. GAAP. Diane also works with practitioners performing audits and review engagements, assisting them with the design and application of assurance standards. Diane develops and provides professional development training for preparers of financial statements, their auditors and accountants and provides monitoring, EQCR and other services to practitioners.
Available
Register Now
Course Code: A62009A_VA
Nov 6, 2025
9:00AM - 11:00AM
To Be Announced, Vancouver
Diane McDonald
DIANE E. McDONALD, CPA, CA is a sole practitioner who has been in public practice for over 40 years in Ontario and BC. Today, Diane provides consulting and professional practice services throughout B.C. Diane works with companies and practitioners navigating Canadian and SEC financial reporting obligations and provides accounting and financial reporting consultation services on the application of IFRS, ASPE, ASNFPO and U.S. GAAP. Diane also works with practitioners performing audits and review engagements, assisting them with the design and application of assurance standards. Diane develops and provides professional development training for preparers of financial statements, their auditors and accountants and provides monitoring, EQCR and other services to practitioners.
Past
Course Code: A51009A_VA
Interested in similar content?
Credit Card Fee

Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.

Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
PLDP Wordmark