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| #163 Use of National Interpretation |
| Date: 17 October 2003 |
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Closed Statement:
The CCIMB saw no need to adopt this national interpretation. Although the use of this national interpretation would not impact recognition of evaluation results based on the interpretation, this is a CCRA issue and not for inclusion in the CC nor CEM.
The CEM requires that all interpretations used be denoted in the ETR and does not distinguish between international and national interpretations. The CCIMB has informed the CCRA Executive Subcommittee that the role of the national interpretations should be considered in deliberations on the requirements for CCRA.
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