CPA Rule 204: Independence
The CPA Canada Rule 204 (administered by provincial CPA bodies) establishes auditor independence requirements: identification of threats (self-interest, self-review, advocacy, familiarity, intimidation) and required safeguards. Applies to engagement teams, the firm, and network firms.
Why CPA Rule 204 matters
Independence breaches invalidate the audit. For Auditus.ai's audit-firm channel strategy, Rule 204 is the binding constraint: any commercial relationship between the firm and the platform must preserve independence on every engagement using Auditus.ai-prepared deliverables.
Framework: Code of Professional Conduct & Independence
The CPA Canada Code of Professional Conduct (administered by provincial CPA bodies) and CPAB's independence requirements jointly govern auditor independence in Canada. Rule 204 is the central independence rule.
Primary source: CPA Canada
Frequently asked
What is CPA Rule 204?
The CPA Canada Rule 204 (administered by provincial CPA bodies) establishes auditor independence requirements: identification of threats (self-interest, self-review, advocacy, familiarity, intimidation) and required safeguards. Applies to engagement teams, the firm, and network firms.
Why does CPA Rule 204 matter for an audit?
Independence breaches invalidate the audit. For Auditus.ai's audit-firm channel strategy, Rule 204 is the binding constraint: any commercial relationship between the firm and the platform must preserve independence on every engagement using Auditus.ai-prepared deliverables.
Which framework does CPA Rule 204 belong to?
CPA Rule 204 falls under Code of Professional Conduct & Independence. The CPA Canada Code of Professional Conduct (administered by provincial CPA bodies) and CPAB's independence requirements jointly govern auditor independence in Canada. Rule 204 is the central independence rule.
Related standards — Code of Professional Conduct & Independence
See how Auditus checks CPA Rule 204
Auditus.ai runs PCAOB, ISA, and CAS engagements end-to-end and cites the exact standard behind every finding — including CPA Rule 204.