This edition provides a summary of newly effective and forthcoming regulatory and auditing matters in Canada from July 1, 2019 to September 30, 2019.

Canadian Securities: New guidance

• Reporting of Climate Change-related Risks
• Summary Report for Dealers, Advisers and Investment Fund Managers
• Margin and Collateral Requirements for Non-Centrally Cleared Derivatives

Canadian Securities: Proposed Guidance

• Reducing Regulatory Burden for Investment Fund Issuers
• Changes to Business Acquisition Reports

Auditing Matters

• Auditor reporting
• Quality management for firms
• Identifying and assessing the risk of material misstatement
• Group audits