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Canadian Securities & Auditing Matters - Q2 2020
Canadian Securities & Auditing Matters - Q2 2020
This edition provides a summary of newly effective and forthcoming regulatory and auditing matters in Canada for the second quarter 2020.
Canadian securities: New guidance
- Relief for Client-Focused Reforms related to Conflict of Interest and Relationship Disclosures
- Temporary Exemption from Borrowing Limits to Accommodate Redemption Requests of Mutual Funds
- Temporary Exemptions from Certain Requirements to File or Send Securityholder Materials
- Group Audits
- Audits of Less Complex Entities
- Quality Management for Firms
- Frequently Asked Questions Regarding Filing Extension Relief in Response to COVID-19
- Temporary Exemptions from Certain Requirements to File or Send Securityholder Materials for Investment Funds
- Temporary Exemptions from Certain Coporate Finance Requirements
- Review of Mineral Resource Estimates in Technical Reports
- Amendments to National Instrument 44-102 Shelf Distributions
Auditing matters
- Group Audits
- Audits of Less Complex Entities
- Quality Management for Firms Standards Issued but Not yet Effective
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