​This edition provides a summary of newly effective and forthcoming regulatory and auditing matters in Canada in the quarter ended June 30, 2021.

Canadian securities: New guidance

  • Non-GAAP Measures and Other Financial Measures
  • Start-up Crowdfunding Registration and Prospectus Exemptions and Guidance
  •  Transitional relief for Mutual Funds with respect to Deferred Sales Charge Option

Canadian securities: Proposed guidance

  • Proposed Amendments to Continuous Disclosure Obligations

Auditing matters:

  • Audits of less complex entities
  • Fraud
  • Group Audits
  • Quality manegement for firms