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CSRE 2400 First Year Adoption - filmed in 2018

Individual Course Price: $175.00

Number of PD Hours: 3

Course Code: OL19CSRE

Date: Now Available

Time: Now Available


AJAG Online



The objective of the course is to review key differences between CSRE 2400 and s. 8100 and s.8200 that often lead to implementation issues when applying the new review engagement standards. The course will reflect on the experiences and feedback received after the first busy season using the new forms and standards.

CSRE 2400 was effective for reviews of financial statements for periods ending on or after December 14, 2017. Since this was the first major update to review standards for over 20 years, the changes were significant, especially for firms and practitioners that are not familiar with the Canadian Auditing Standards.

The new standards are much more prescriptive than the previous 8000 series standards with over 100 “shall” requirements which impacted the extent of documentation required to comply with the new standard. The new PEG forms represented a significant change from current practice.

This course will examine:
1. Key differences between the old and new review standards;
2. Areas where firms have had difficulty implementing the new requirements, including;
a. Understanding the concept and limitation of “risk” in a review engagement;
b. Extent of understanding required relating to the entity and its systems;
c. Customization of review procedures to respond to areas where material misstatements arise;
d. Extent and use of audit type procedures; and
e. Reporting implications and report modifications.
3. Common areas where firms have struggled with the new PEG forms.
The course objective is to build upon the understanding of CSRE 2400 requirements and previous courses to focus on application issues. The course assumes the participant has an understanding of the CSRE 2400 standards and is familiar with the PEG review engagement methodology and key forms.

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In-Class locations:

Toronto - Temple Sinai. 210 Wilson Ave, North York, ON M5M 3B1

Oakville - Le Dome. 1173 North Service Road East. Oakville, L6H 1A7

Markham - Markham Event Centre. 95 Duffield Drive, Markham, L6G 0A8

How to Save Even More

For our accounting professional development programs:


SAVE $255 

when you register for our core package of 7 courses as opposed to buying each course individually

SAVE $440

when you register for our classic package of 11 courses as opposed to buying each course individually


SAVE $280

when you register for our flex package of 14 courses as opposed to buying each course individually


If your firm is purchasing more than 10 packages please contact Alison Winton for pricing 

(905) 881-9285 ext 102