This edition provides a summary of newly effective and forthcoming regulatory and auditing matters in Canada in the quarter ended December 31, 2021.

Canadian securities: New guidance

  • Reducing Regulatory Burden for Investment Fund Issuers
  • Review of Disclosure Regarding Women
  • OSC Corporate Finance Branch Annual Report
  • Exemption from NI 52-112 Non-GAAP and Other Financial Measures for Federal Financial Institutions
  • Exemption for Well-Known Seasoned Issuers (WKSIs) from Certain Prospectus Requirements
  • Modernizing Registration Information Requirements

Canadian securities: Proposed guidance

  • Disclosure of Climate-related Matters

Auditing matters

  • Emerging Issues
  • IESBA Public Interest Entity Definition
  • Quality management for firms
  • Technology Framework