52-110 – Audit Committees (National Instrument)

52-110 – Audit Committees (National Instrument)

• Audit Committees

  Effective Date: March 30, 2004.  Consolidated to June 30, 2015.

  Requires reporting issuers to have audit committees which are responsible for overseeing the issuer's auditors, and other matters relating to the auditors.

  52_110_ni_june_30_2015.pdf
• CSA Notice and Amendments to National Instrument 52-110

  The purpose of the amendments and changes are to codify previously granted relief related to changes at some recognized exchanges and to align our requirements with changes made to the Canada Business Corporations Act (CBCA). The amendments and changes address the following:

  • the creation of a senior tier at the Canadian Securities Exchange (CSE), which is intended to be a non-venture tier;
  • to ensure that requirements for non-venture issuers will also apply to those reporting issuers that are listed on the CSE Senior Tier;
  • the name change of the PLUS markets to AQSE Growth Market;
  • the name change of Aequitas Neo Exchange Inc. to Cboe Canada Inc.; and,
  • amendments to the Canada Business Corporations Act dealing with “majority voting”.

  The amendments are expected to be adopted by each member of the CSA, where applicable, and provided all necessary regulatory and ministerial approvals are obtained, the amendments will come into force on September 19, 2025.

  52_110_ni_amendments_and_csa_notice_june_19_2025.pdf
• Amendments to National Instrument 52-110

  Effective Date: November 17, 2015. In Saskatchewan November 27, 2015.

  52_110_ni_november_17_2015.pdf
• Companion Policy 52-110CP

  Effective Date: March 30, 2004. Consolidated to July 4, 2008.

  52_110_cp_july_4_2008.pdf
• Form 52-110F1 Audit Committee Information Required in an AIF

  Effective Date: March 17, 2008.

  52_110_f1_march_17_2008.pdf
• Form 52-110F2 Disclosure by Venture Issuers

  Effective Date: March 17, 2008.  Consolidated to June 30, 2015.

  52_110_f2_june_30_2015.pdf