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</center><p>Effective date. The tool includes: factors to consider when determining if an engagement can be accepted. Path to Implementation: CSRS Overall Requirements – Compliance Understand the entire text of the CSRS Comply with all requirements Comply with relevant ethical requirements Set out in the Professional Code of Conduct oIntegrity oObjectivity oProfessional competence and due care oConfidentiality CSRS changes the performance requirements for compilation engagements. Engagement Acceptance or Continuance. CSRS, Compilation Engagements is effective for compiled financial information for periods on or after  CSRS specifies the required work effort by practitioners in compilation engagements and level of documentation required in the working paper file. considerations when performing the engagement, including frequently asked questions throughout the tool For the first time in overyears, the Auditing and Assurance Standards Board has issued a new standard on compilation engagements, Canadian Standard on Related Services (CSRS) Compilation Engagements. The Auditing and Assurance Standards Board (AASB) has issued a new Canadian Standard on Related Services (CSRS), Compilation Engagements. Why a new compilation engagement standard? The practitioner will: Learn about the steps required in order to implement CSRS and perform compilation engagements. Description of the Basis of Accounting CSRS This Implementation Tool for Practitioners (Tool) will assist you with the implementation of CSRS It provides guidance to you, the practitioner, when you are asked to  For the first time in overyears, the Auditing and Assurance Standards Board has issued a new standard on compilation engagements, Canadian Standard on Related Services  CSRS, Compilation Engagements. The extent of the changes can be identified by looking at the significant differences between CSRS and Section Scope. The most significant changes include: e definition of a compilation engagement have been mo Compilation Engagements is effective for compiled financial information for periods on or after ember, Early application is permitted.</p></translate>
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