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

Canadian securities: New guidance

  • Summary Report for Dealers, Advisers and Investment Fund Managers
  • New Self-Regulatory Organization Framework

Canadian securities: Proposed guidance

  • Proposed Listed Issuer Financing Exemption
  • Proposed Changes to Companion Policy 41-101CP Related to Financial Statement Requirements

Auditing matters

  • Audit Evidence
  • Audits of less complex entities
  • Auditor Reporting Post-implementation Review
  •  Communicating with Actuaries
  • Fraud
  • Group Audits
  • Quality management for firms