Thursday 11 November 2021


12:00 pm


1.5 CPD Hours

Session Topic

Revised standard ‘agreed-upon procedures’ now operative

The 2013 version of ASRS 4400 Agreed-Upon Procedures Engagements has been revised. It is operative for engagements whose terms are agreed upon on or after 1 January next year.  It’s time for practitioners and their team members to understand their new and revised responsibilities.

This session will address:

  • The differences between agreed-upon-procedures and assurance engagements
  • What outcomes is the revised standard seeking to achieve?
  • What is the scope and the practitioner’s responsibilities?
  • Do I need to be an auditor to undertake such engagements?
  • What are the ethical and quality-control rules?
  • What are the significant changes for performance and reporting?
  • Examples of procedures and reporting, and
  • What do I need to do to implement the revised requirements?
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This session is presented by:

Colin Parker

Principal | GAAP Consulting | Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.


Chanelle Pienaar

Principal | Audit Assist

Chanelle is an accomplished Chartered Accountant with more than 20 years’ experience as an auditor in a wide variety of Financial Audit and Audit Quality Control projects. Chanelle has abroad range of experience covering Financial Statement Audits, Audit Quality Control Reviews, Trust Account Audits and AASB implementation Advice & Assistance.

Chanelle has strong technical knowledge and enthusiastic training style ensures that all participants, from the graduate to the partner, receive maximum value from each training session.