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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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