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
• Amendments to National Instrument 52-110

  Effective Date: September 19, 2025. In Saskatchewan: September 19, 2025.

  The purpose of the Amendment Regulations is to codify previously granted relief related to changes at some recognized exchanges and to align securities legislation requirements with the August 2022 requirements with changes made to the Canada Business Corporations Act (CBCA) and the Canada Business Corporations Regulations, 2001.

  The Amendment Regulations 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 NEO Exchange Inc. to Cboe Canada Inc.; and,
  • amendments to the CBCA dealing with “majority voting”.

  Please see Part XXXV on page 6 of the linked PDF.

  52_110_amendments_september_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