This edition provides a summary of newly effective and forthcoming regulatory and auditing matters in Canada from October 1, 2019 to December 31, 2019.

Canadian Securities: New guidance

  • OSC Corporate Finance Branch 2019 Annual Report
  • Corporate Governance Related Disclosure Expectations for Reporting Issuers
  • Reforms to Enhance the Client-Registrant Relationship
  • OSC Whistleblower Program

Canadian Securities: Proposed Guidance

  • Deferred Sales Charges

Auditing Matters

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

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