Canadian Securities & Auditing Matters - Q1 Canadian Securities & Auditing Matters - Q1 2020

This edition provides a summary of newly effective and forthcoming regulatory and auditing matters in Canada for the first quarter 2020.

Canadian securities: New guidance

• Extension of Continuous Disclosure Deadlines for Venture and Non-Venture Issuers
• Extension of Deadlines for Dealers, Advisers and Investment Fund Managers
• Extension of Certain Filing, Delivery and Prospectus Renewal Requirements of Investment Funds
• Extension of Deadlines for Certain Exchanges, Commodity Future Exchanges, Clearing Agencies and Other "Regulated Entities"
• CSA Q&A on Extensions and Relief

Canadian securities: Proposed guidance

• Non-GAAP Measures
• Start-up Crowdfunding
• Restrictions on the Use of Deferred Sales Charges
• Protecting Vulnerable Investors

Auditing matters

• Group audits
• Audits of Less Complex Entities
• Quality management for firms