This edition provides a summary of newly effective and forthcoming regulatory and auditing matters in Canada from October 1, 2020 to December 31, 2020.

Canadian securities: New guidance

  • Continuous Disclosure Review and Guidance on Reporting the Impact of COVID-19

Auditing matters:

  • Audit evidence
  • Audits of less complex entities
  • Fraud and going concern
  • Group audits
  • Quality management for firms
  • Audit standards issues but not yet effective