The objective of the A&A is to provide practitioners and firms with an overview of recent changes to Accounting Standards for Private Enterprises (ASPE) and Accounting Standards for Not-for-Profit Organizations (ASNPO), as well as review the status of projects in 2026.
The session will also examine recent changes to recently issued assurance standards, such as CAS 240 and 570.
Learning Objectives
- Understand key changes to ASPE and ASNPO standards, as well as key changes and new requirements relating to auditing standards:
- Fraud (CAS 240)
- Going-concern (CAS 570)
CPE Information:
- CPE: 2 hours
- Field of Study: Auditing
- Level: Intermediate
- Prerequisites: Knowledge of existing Canadian accounting and assurance standards. The course will focus on changes existing standards.
- Delivery Method: Group Internet-Based
MEET OUR SPEAKER
Marcus A. Guenther, CPA, CA, MBA
FocusHGK
Marcus Guenther is with FocusHGK LLP, which provides quality management, monitoring, EQCR and other consulting services on complex accounting or assurance matters. It is one of the few firms that is solely dedicated to providing services to CPA firms as opposed to making it a consulting service as part of their full-service assurance and tax practice.
Relevant experience:
Marcus an accomplished trainer in accounting and auditing, author and consultant. In particular he:
• assists many accounting firms in monitoring their quality control systems,
• authors and presents training courses on accounting and auditing topics, and
• assists with interpreting and applying professional standards on complex accounting and auditing issues.
Training:
Marcus has prepared and presented many accounting and assurance courses for CPA Canada, CPA Ontario, commercial training firms and individual firms over the years.
Authoring:
He was the co-author of the CPA Professional Engagement Guide (PEG) and the Quality Assurance Manual (QAM) and has authored other technical publications.

AGN International - Americas, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Texas CPAs: AGN International - Americas, LLC is also registered with the Texas State Board of Public Accountancy. (Sponsor ID: 010173)
Questions and comments can be directed to AGN Member Services Manager Faiz Jaffar.