Regulatory Alerts2022-01-05
Regulation 81-106 respecting Investment Fund Continuous Disclosure
Issued by Canadian securities regulators under the Securities Act, this regulation establishes continuous disclosure obligations for investment funds and mutual funds. It mandates the preparation, approval, and timely filing of annual and interim financial statements prepared in accordance with Canadian GAAP or IFRS. The rules further define key terms, specify acceptable auditing standards, and outline requirements for managing changes in year-end or legal structure.
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