CPA Canada Handbook: The accountant’s companion

The CPA Canada Standards and Guidance Collection is a complete electronic reference source available at your fingertips—anytime, anywhere.

CPA Canada’s role in standard-setting is one of stewardship and supporting the integrity of Canada’s independent standard-setting process. Our collection of handbooks is indispensable for CPAs, keeping them up to date on financial reporting and assurance standards, which are critical for understanding the performance of organizations and ensuring fairness and transparency.

CPA Canada members enjoy free electronic access as part of their membership on the Knotia website.

CPA Canada Handbook – Accounting

The trusted source for entities that prepare financial statements in accordance with national standards, set by the Accounting Standards Board. This Handbook provides the direction CPAs need to keep their practices current and compliant.

- IFRS® Accounting Standards
- accounting standards for private enterprises
- accounting standards for not-for-profit enterprises
- accounting standards for pension plans

CPA Canada Handbook – Assurance

The professional standards and guidance as set by the Auditing and Assurance Standards Board, which reflects the adoption of the International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs) and all other Canadian auditing and assurance standards.

It includes:
- Canadian Standards on Quality Management
- Canadian auditing standards
- other Canadian standards
- assurance and related services guidelines

CPA Canada Public Sector Accounting Handbook

The trusted source for public sector accounting standards that addresses the application of the standards for Indigenous, federal, provincial, territorial, and local governments and government organizations, as issued by the Public Sector Accounting Board.

It includes:
- public sector accounting standards
- public sector guidelines