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Fatal Flaws – ASPE and ASNPO (Recorded October 18, 2023)

Fatal Flaws – ASPE and ASNPO (Recorded October 18, 2023)


** Note that this session was recorded on October 18, 2023.  The material remains relevant as we review common deficiencies under ASPE and ASNPO and related file documentation issues which have been present in review findings for over five years ** 
Each year the profession publishes the common deficiencies in review engagements. In this session we will go beyond the common deficiencies and highlight the one-off fatal flaws that we encountered during our monitoring.

In this session we will cover considerations related to:

  • Top presentation and disclosure issues 
  • First time adoption of ASPE or ASNPO 
  • Balance sheet classification issues 
  • Redeemable shares 
  • Other commonly noted deficiencies noted during monitoring engagements 


Upon purchase, the course material and session recording will be available to you through your account.  This can be accessed from our website under ‘My Account’. Once you complete the session and the quiz a CPD certificate will be available for download.