This edition provides a summary of newly effective and forthcoming regulatory and auditing matters in Canada from July 1, 2020 to September 30, 2020.

Canadian securities: New guidance

• Significance Tests for Business Acquisition Report
• Guidance on Registration Requirements for Chief Compliance Officers of Registrants
• Start Up Crowd Funding Registration and Prospectus Exemptions
• Start Up Crowd Funding Information
• Syndicated Mortgages
• Mutual Fund Sales Practices
• Summary Report for Dealer, Advisers and investment Fund Managers

Canadian securities: Proposed guidance

• Amendments to Prospectus Exemption for Issuers engaged in Real Estate Activities and Collective Investment Vehicles

Auditing matters

• Group audits
• Quality Management for Firms
• Primary Financial Statements Project
• Key Audit Matters
• Standards Issues but Not yet Effective