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CSRE 2400 Review Engagement Refresher

A practical guide to CSRE 2400 standards, PEG methodology, and common review engagement deficiencies.

Created byAJAG Professional Development
BeginnerUpdated May 5, 2025

What You'll Learn

  • check_circleUnderstand key CSRE 2400 “shall” requirements for review engagements.
  • check_circleApply the risk-based CSRE 2400 methodology in practice.
  • check_circleUtilize key PEG forms effectively in review engagements.
  • check_circleIdentify common deficiencies in review engagements and how to avoid them.

About This Course

The objective of the CSRE 2400 review engagement refresher course is to provide practitioners and firms with an overview of key CSRE 2400 requirements and review the review engagement methodology and forms found in CPA Canada’s Professional Engagement Guide (PEG).

The course will also discuss common issues found by inspectors and monitors in review engagements.

CSRE 2400 is a risk-based methodology in performing review engagements, with over 100 specific “shall” requirements. Review engagement procedures are driven by a thorough understanding of the entity, the business environment, and the results of preliminary analytical procedures to identify areas of the financial statements where material risks are likely to arise.

We will examine the key standard requirements and review the methodology, including key PEG forms, specifically in the areas of:

  • Client acceptance and continuance
  • Required communications with Management and those Charged with Governance
  • Engagement performance
  • Reporting requirements

Specific topic areas will include:

  • Review key CSRE 2400 “shall” requirements
  • Examine the CSRE 2400 risk-based review methodology
  • Review key PEG CSRE 2400 forms using the PEG case study facts
  • Discuss deficiencies found by inspectors and monitors

This course is ideal for: CPAs in public practice. Suitable for experienced CPAs with knowledge of CSRE 2400 requirements, as well as junior and senior accountants or CPAs with less experience performing review engagements.

Course Content

1 activity • 1 videos • duration: 2h 45m

remove
Section 11 videos • 1 quiz • 2.8 hours
  • videocamCSRE 2400 Review Engagement Refresher
    Duration 165:55
  • quizReview Questions

Your Instructor

AJAG Professional Development

menu_book55 courses
star9,483 reviews

AJAG Professional Development was founded in 2003 with a mission of making professional development easier and more cost-effective for Canadian accountants and other financial advisory professionals. Our comprehensive range of flexible and reasonably-priced courses, programs and seminars are delivered online and in classroom-style settings in the Greater Toronto Area (Toronto, Oakville and Markham). AJAG features a roster of highly-qualified instructors who deliver content that is pertinent, up-to-date and engaging.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.

Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.

What Students Are Saying

5.0 out of 5
Student's Choice
213 reviews
  • PD
    Pieter D.
    starstarstarstarstar

    Clear & understandable. Thanks

  • JW
    James W.
    starstarstarstarstar

    Excellent refresher for review engagements. Good presentation by Marcus Guenther.

  • NS
    NARINDER S.
    starstarstarstarstar

    Very informative

  • JL
    John L.
    starstarstarstarstar

    yes, good match for me

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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