52-108 – Auditor Oversight (National Instrument)

52-108 – Auditor Oversight (National Instrument)

• Auditor Oversight

  Effective Date: March 30, 2004. Consolidated to September 30, 2014.

  Requires an auditor's report that accompanies a reporting issuer's financial statements to be signed by a public accounting firm that is a member of the Canadian Public Accountability Board.

  52_108_ni_september_30_2014.pdf
• The Securities Commission (Adoption of National Instruments) (52-108) Amendment Regulations, 2022

  Effective Date: March 30, 2022.

  7_2022_sr_filed_52_108_ni_ar_03_10_22.pdf
• Amendments to National Instrument 52-108

  Effective Date: March 30, 2022.

  52_108_ni_amendments_january_13_2022.pdf
• Companion Policy 52-108

  Effective Date: September 30, 2014.

  52_108_cp_july_17_2014.pdf
• Amendments to Companion Policy 52-108CP

  Effective Date: Subject to Ministerial approval – June 9, 2023.

  52_108_cp_amendments_2023_03_23.pdf
• Changes to Companion Policy 52-108CP

  Effective Date: March 30, 2022.

  52_108_cp_changes_january_13_2022.pdf