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Canadian Securities & Auditing Matters - Q2 2020

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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