The third communication from CCSA about upcoming PIR/COR changes has been sent out to COR holders and Auditors.  The document, “Audit Standards and their Impact on CCSA and Member Employer Audit Requirements” is a breakdown of questions and instructions from the new Partnerships Audit Instrument.  As previously communicated, the Partnerships Audit Instrument now includes 10 elements; however, each element has been updated to reflect the changes required to align the Partnerships Audit Standards with the new legislation which came into force on June 1, 2018. All Certifying Partners, including the CCSA, are required to ensure implementation of these changes along with the new CCSA Audit Instrument by January 1, 2019.