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Accounting & Assurance

Other Engagements - Agreed-Upon Procedures (CSRS 4400) (On-Demand - CPA PRO)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar

Overview

This professional development course provides participants with an overview of the requirements of the new Canadian Standard for Related Services (CSRS) 4400 and its impact on the planning, implementation and documentation of an agreed-upon procedures engagement.

 
Access expires 180 days from purchase date

Course Description

Standards on specified auditing procedures (Section 9100) and agreed-upon procedures regarding internal control over financial reporting (Section 9110) have been replaced by CSRS 4400 – Agreed-upon Procedures Engagements. This new standard introduces new concepts, documentation requirements and new reporting guidance. CSRS 4400 is effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 1, 2022. This course will provide an overview of what’s covered in the standard such as the use of professional judgment in an agreed-upon procedures engagement, using the work of a practitioner’s expert and undertaking an agreed-upon procedures engagement together with another engagement.

Applicable for

This course is intended for accountants working in public practice that perform, or intend to perform, agreed upon procedures engagements.

Learning Objectives

By the end of this course, participants will be able to:

  • describe the requirements of the new standard and the differences from the current standards;
  • identify the stages of the engagement that will be affected by the new standard; and
  • assess the impact of the new standard

Content

  • introduction to agreed-upon procedures engagements
  • effective date and replacement of pre-existing standards
  • Canadian amendments to ISRS 4400 (Revised)
    • independence requirements
    • applicability of quality control / upcoming quality management standards
  • engagement acceptance and continuance
  • agreeing the terms of the engagement
  • performing the agreed-upon procedures
  • professional judgment in an agreed-upon procedures engagement
  • using the work of a practitioner’s expert
  • documentation requirements
  • undertaking an agreed-upon procedures engagement together with another engagement
  • the form and content of an agreed-upon procedures report

Course Content Created: August 2025

The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.

Presenter

Bradley Keefe, CPA, CA

About This Product

On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.

Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.

Please note that not all on-demand courses include downloadable materials such as course notes or slides.

How to get started

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.

Course Dates & Registration

Available on-demand. 180-day access from purchase date.
Available
Available on-demand. 180-day access from purchase date.
Past
Available on-demand. 180-day access from purchase date.
Past
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
$120
Members
$130
Non-Members
Eligible Hours
2
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
3
Credits
Special Notes
Access to all paid on-demand learning courses will be for 180 days from the date of purchase. Please disregard any reference to the dates of either August 31 or March 31 which is for internal purposes only.
Interested in similar content?

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

Other Engagements - Agreed-Upon Procedures (CSRS 4400) (On-Demand - CPA PRO)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar
Course Details
Cost
$120
Members
$130
Non-Members
Eligible Hours
2
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
3
Credits

Overview

This professional development course provides participants with an overview of the requirements of the new Canadian Standard for Related Services (CSRS) 4400 and its impact on the planning, implementation and documentation of an agreed-upon procedures engagement.

 
Access expires 180 days from purchase date

Course Description

Standards on specified auditing procedures (Section 9100) and agreed-upon procedures regarding internal control over financial reporting (Section 9110) have been replaced by CSRS 4400 – Agreed-upon Procedures Engagements. This new standard introduces new concepts, documentation requirements and new reporting guidance. CSRS 4400 is effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 1, 2022. This course will provide an overview of what’s covered in the standard such as the use of professional judgment in an agreed-upon procedures engagement, using the work of a practitioner’s expert and undertaking an agreed-upon procedures engagement together with another engagement.

Applicable for

This course is intended for accountants working in public practice that perform, or intend to perform, agreed upon procedures engagements.

Learning Objectives

By the end of this course, participants will be able to:

  • describe the requirements of the new standard and the differences from the current standards;
  • identify the stages of the engagement that will be affected by the new standard; and
  • assess the impact of the new standard

Content

  • introduction to agreed-upon procedures engagements
  • effective date and replacement of pre-existing standards
  • Canadian amendments to ISRS 4400 (Revised)
    • independence requirements
    • applicability of quality control / upcoming quality management standards
  • engagement acceptance and continuance
  • agreeing the terms of the engagement
  • performing the agreed-upon procedures
  • professional judgment in an agreed-upon procedures engagement
  • using the work of a practitioner’s expert
  • documentation requirements
  • undertaking an agreed-upon procedures engagement together with another engagement
  • the form and content of an agreed-upon procedures report

Course Content Created: August 2025

The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.

Presenter

Bradley Keefe, CPA, CA

About This Product

On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.

Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.

Please note that not all on-demand courses include downloadable materials such as course notes or slides.

How to get started

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.

Course Dates & Registration

Available on-demand. 180-day access from purchase date.
Available
Available on-demand. 180-day access from purchase date.
Past
Available on-demand. 180-day access from purchase date.
Past
Special Notes
Access to all paid on-demand learning courses will be for 180 days from the date of purchase. Please disregard any reference to the dates of either August 31 or March 31 which is for internal purposes only.
Interested in similar content?

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