What role does the CPA Canada Handbook-Assurance have in the professional activities of public accountants in Canada? C. O 1. Codifies the accounting standards report and provides the auditor with guidelines O2. Provides guidelines and publishes best practices for public accountants in Canada 3. Represents the authoritative requirements underlying the financial statement audits, other types of assurance engagements, and related services activities carried out by public accountants 4. Codifies the auditing standards report, makes sure members comply with the regulations, and enforces any penalties of misconduct