2023-09-14

Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards

The Canadian securities regulators amended Policy Statement to Regulation 52-107 to update references to the Canadian Institute of Chartered Accountants' professional standards. The changes replace the term 'Handbook of the Canadian Institute of Chartered Accountants' with 'Handbook' in the English text. Additionally, the French text of part 2 was updated to replace 'Manuel de l’ICCA' with 'Manuel de CPA Canada' to reflect the current naming convention.

Canada

Autorite des marches financiers Quebec

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AMENDMENTS TO POLICY STATEMENT TO REGULATION 52-107 RESPECTING ACCEPTABLE ACCOUNTING PRINCIPLES AND AUDITING STANDARDS

1. Section 1.1 of Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards is amended by replacing “Handbook of the Canadian Institute of Chartered Accountants (the Handbook)” by “Handbook”.
2. The Policy Statement is amended by replacing all occurrences of “Manuel de l’ICCA”, in the French text of part 2, by “Manuel de CPA Canada”.