2026-02-19
The Canadian Securities Administrators are adopting amendments to Regulation 25-102 to revise assurance report requirements for designated critical, interest rate, and commodity benchmarks. These changes address technical issues encountered by accounting firms and introduce new assurance obligations for other designated benchmarks, such as crypto asset indices. The amendments and related policy statement changes are scheduled to come into force on May 5, 2026, subject to necessary ministerial approvals.