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Current Developments: Canadian Securities and Auditing Matters - Q3 2018

Summary of newly effective regulatory matters

Summary of newly effective and forthcoming regulatory and auditing matters in Canada from July 1, 2018 to September 30, 2018.

Kristy Carscallen

Canadian Managing Partner, Audit

KPMG in Canada


Related content

Current Developments

Canadian Securities: New guidance

  • Continuous Disclosure Review Findings
  • Filing Reports of Exempt Distribution
  • Use of the Rights Offering Exemption
  • Approach to Director and Audit Committee Member Independence
  • Annual Summary Report for Dealers, Advisors and Investment Fund Managers
  • Women on Boards and in Executive Officer Positions

Canadian Securities: Proposed guidance

  • Non-GAAP and Other Financial Measures
  • Amendments to Mutual Fund Sales Practices

Auditing Matters

  • Auditor Reporting Model
  • Auditing Accounting Estimates and Related Disclosures

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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