What's New
Commentary, Implementation, Compliance Canadian Financial Reporting Developments Auditing and Assurance Standards Board Decision Summary – January 24, 2024 (February 13, 2024) Accounting Standards Board Decision Summary – January 23, 2024 (February 13, 2024) CPA Canada Standards & Guidance Update – February 2024 (February 1, 2024) Accounting Standards Board Decision Summary – December 13, 2023 (January 16, 2024) Auditing and Assurance Standards Board Decision Summary – December 4-5, 2023 (January 16, 2024) U.S. Accounting and SEC Reporting EY US Week in Review: Summary of this week's financial reporting developments – March 21, 2024 (March 26, 2024) Financial Reporting Briefs - First Quarter 2024 (March 26, 2024) EY US Week in Review: Summary of this week's financial reporting developments – March 14, 2024 (March 19, 2024) EY US Week in Review: Summary of this week's financial reporting developments – March 7, 2024 (March 12, 2024) EY US Week in Review: Summary of this week's financial reporting developments – February 29, 2024 (March 5, 2024) EY US Week in Review: Summary of this week's financial reporting developments – February 22, 2024 (February 27, 2024) EY US Week in Review: Summary of this week's financial reporting developments – February 15, 2024 (February 20, 2024) EY US Week in Review: Summary of this week's financial reporting developments – February 8, 2024 (February 13, 2024) EY US Week in Review: Summary of this week's financial reporting developments – February 1, 2024 (February 6, 2024) EY US Week in Review: Summary of this week's financial reporting developments – January 25, 2024 (January 30, 2024) EY US Week in Review: Summary of this week's financial reporting developments – January 18, 2024 (January 23, 2024) EY US Week in Review: Summary of this week's financial reporting developments – January 11, 2024 (January 18, 2024) SEC in Focus - January 2024 (January 16, 2024) EY US Week in Review: Summary of this week's financial reporting developments – December 21, 2023 (January 9, 2024) EY US Week in Review: Summary of this week's financial reporting developments – January 03 2019 Second Quarter 2013 Standard Setter Update Toronto Stock Exchange (TSX) and TSX Venture Exchange Notice of Housekeeping Rule Amendments to the TSX Company Manual - March 21, 2024 (March 26, 2024) Notice of Housekeeping Rule Amendments to the TSX Company Manual - February 29, 2024 (March 7, 2024) National Regulatory Instruments Notices and Orders Canadian securities regulators issue statements on proposed sustainability disclosure standards and ongoing climate consultation (March 13, 2024) Canadian securities regulators publish updated guidance on ESG-related investment fund disclosure (March 7, 2024) Canadians urged to remain vigilant in the face of rising investment fraud (March 7, 2024) Canadian securities regulators provide updated guidance on virtual shareholder meetings (February 22, 2024) Canadian securities regulators warn registrants about impersonation scam (February 21, 2024) CSA Staff Notice 81-334 (Revised) ESG-Related Investment Fund Disclosure (March 7, 2024) Multilateral CSA Staff Notice 96-305 Derivatives Data Reporting Guidance for CDOR Transition (March 7, 2024) CSA Staff Notice 23-333 Order Protection Rule: Market Share Threshold Effective as of April 1, 2024 (February 29, 2024) CSA publishes 2023 Systemic Risk Committee annual report (February 15, 2024) Canadian securities regulators seek feedback on rules for public investment funds holding crypto assets (January 18, 2024) CSA announces final amendments and changes to implement an access model for prospectuses of non-investment fund reporting issuers (January 11, 2024) CSA Notice and Request for Comment Proposed Amendments to National Instrument 81-102 Investment Funds pertaining to crypto assets (January 18, 2024) CSA Notice of Publication of Amendments and Changes to Implement an Access Model for Prospectuses of Non-Investment Fund Reporting Issuers (January 11, 2024) Alberta Regulatory Instruments Rules Alberta Securities Commission Rule 46-503 Revocation of Purchase (January 11, 2024) British Columbia Regulatory Instruments Notices and Orders BCSC CIRO Notice of BCSC non-objection to proposed housekeeping amendments to the Canadian Investment Regulatory Organization (CIRO) Mutual Fund Dealer Form 1, Investment Dealer Form 1, Mutual Fund Dealer Rules, and Investment Dealer and Partially Consolidated Rules (February 22, 2024) BCSC CIRO Amendments regarding margin requirements for structured products (February 22, 2024) Notice of BCSC non-objection to proposed amendments to Canadian Investment Regulatory Organization (CIRO)’s amendments regarding Margin Requirements for Structured Products (February 22, 2024) BCSC Canadian Investment Regulatory Organization (CIRO) - Request for Comments - Proposed Rule Amendments for Fully Paid Securities Lending and Financing Arrangements (February 15, 2024) Manitoba Regulatory Instruments Notices and Orders MSC CSA Notice of Publication of Amendments and Changes to Implement an Access Model for Prospectuses of Non-Investment Fund Reporting Issuers (January 11, 2024) New Brunswick Regulatory Instruments Notices and Orders Notice Coming into force the Repeal of National Instrument 81-104 Alternative Mutual Funds (January 29, 2024) Northwest Territories Regulatory Instruments Rules NWT Implementing Rule 81-104- Repeal of National Instrument 81-104 (January 17, 2024) Ontario Regulatory Instruments Staff Notices OSC Staff Notice 11-739 (Revised) – Policy Reformulation Table of Concordance and List of New Instruments (January 11, 2024) OSC Staff Notice 11-742 (Revised) – Securities Advisory Committee (January 11, 2024) Rules OSC Rule 33-509 Exemption from Underwriting Conflicts Disclosure Requirements (January 18, 2024) Notices and Orders OSC Notice Changes to National Policy 47-201 Trading Securities Using the Internet and Other Electronic Means (March 14, 2024) OSC Notice Changes to Companion Policy 44-103CP to National Instrument 44-103 Post-Receipt Pricing (March 14, 2024) OSC Notice Amendments to National Instrument 44-103 Post-Receipt Pricing (March 14, 2024) OSC Notice Changes to Companion Policy 44-102CP to National Instrument 44-102 Shelf Distributions (March 14, 2024) OSC Notice Amendments to National Instrument 44-102 Shelf Distributions (March 14, 2024) OSC Notice Amendments to National Instrument 44-101 Short Form Prospectus Distributions (March 14, 2024) OSC Notice Changes to Companion Policy 41-101CP to National Instrument 41-101 General Prospectus Requirements (March 14, 2024) OSC Notice Amendments to National Instrument 41-101 General Prospectus Requirements (March 14, 2024) OSC Notice of Ministerial Approval of Amendments to Implement an Access Model for Prospectuses, Generally, of Non-Investment Fund Reporting Issuers (March 14, 2024) OSC Multilateral CSA Staff Notice 96-305 Derivatives Data Reporting Guidance For CDOR Transition (March 7, 2024) OSC CSA Staff Notice 81-334 (Revised) ESG-Related Investment Fund Disclosure (March 7, 2024) OSC CSA Staff Notice 23-333 Order Protection Rule: Market Share Threshold – Effective as of April 1, 2024 (February 29, 2024) OSC Canadian Investment Regulatory Organization (CIRO) – Amendments Regarding Margin Requirements for Structured Products – Notice of Commission Approval (February 22, 2024) OSC Canadian Investment Regulatory Organization (CIRO) – Housekeeping Amendments to the Auditor’s Report and Agreed-upon Procedures Report – Notice of Commission Deemed Approval (February 22, 2024) OSC Canadian Investment Regulatory Organization (CIRO) – Proposed Rule Amendments Respecting Fully Paid Securities Lending and Financing Arrangements – Request for Comment (February 15, 2024) OSC Canadian Investment Regulatory Organization (CIRO) – Proposed Rule Amendments Respecting Fully Paid Securities Lending and Financing Arrangements – Request for Comment (February 15, 2024) OSC Notice of Commission Approval of OSC Rule 45-508 Extension to Ontario Instrument 45-507 Self-Certified Investor Prospectus Exemption (February 8, 2024) OSC Canadian Investment Regulatory Organization (CIRO) – Derivatives Rule Modernization, Stage 1 – Notice of Commission Approval (January 18, 2024) OSC Canadian Investment Regulatory Organization (CIRO) – Rule Consolidation Project – Phase 2 – Request for Comment (January 11, 2024) OSC Canadian Investment Regulatory Organization (CIRO) – Proposed Amendments to UMIR Respecting the Reasonable Expectation to Settle a Short Sale – Request for Comment (January 11, 2024) Notice of Ministerial Approval of OSC Rule 33-509 Exemption From Underwriting Conflicts Disclosure Requirements (January 18, 2024) Policy Reformulation Table of Concordance and List of New Instruments (January 15, 2024) OSC CSA Notice of Publication of Amendments and Changes to Implement an Access Model for Prospectuses of Non-Investment Fund Reporting Issuers (January 11, 2024) OSC CSA Notice and Request for Comment – Proposed Amendments to National Instrument 81-102 Investment Funds Pertaining to Crypto Assets (January 18, 2024) Quebec Regulatory Instruments Regulations (Ref.) QC Regulation respecting complaint processing and dispute resolution in the financial sector (February 15, 2024) Saskatchewan Regulatory Instruments General Rulings/Orders SK General Order 96-505, Recognition and Exemption Order, (Paragraph 21.3(1)(d.1) and Subsection 160(1) of the Act) in the Matter of KOR Reporting, Inc. (March 4, 2024) Notices and Orders SK The Securities Commission (Adoption of National Instruments) (NI 81-104) Amendment Regulations, 2023 (January 22, 2024) SK The Securities Commission (Adoption of National Instruments) (MI 25-102) Amendment Regulations, 2023 (January 18, 2024) SK CSA Notice and Request for Comment Proposed Amendments to National Instrument 81-102 Investment Funds pertaining to crypto assets (January 18, 2024) SK CSA Notice of Publication of Amendments and Changes to Implement an Access Model for Prospectuses of Non-Investment Fund Reporting Issuers (January 11, 2024) CSRA Navigational Tips Legislation and Interpretation Legislation (Securities Act and Regulations)
Securities Commission Rules, Policies and Notices
Compliance and Implementation Tools Financial Reporting Developments
Practical Guidance and Checklists
United States Accounting and SEC Reporting
Commentary Financial Reporting in Canada (FRIC)
Management's Discussion and Analysis
Risk Oversight and Governance Collection
Other Toronto Stock Exchange (TSX) and TSX Venture Exchange
Investment Industry Regulatory Organization of Canada (IIROC) |