Regulatory Alerts2023-06-01
Added · Updated
Amendments to Policy Statement to Regulation 52-108 respecting Auditor Oversight
The Policy Statement to Regulation 52-108 respecting Auditor Oversight is amended by inserting a new section titled "Electronic Transmission" after the Introduction. This section mandates that documents required or permitted to be provided to a regulator or securities regulatory authority, except in Québec, must be transmitted electronically through the System for Electronic Data Analysis and Retrieval + (SEDAR+). The definition of a document includes any report, form, application, information, material, notice, and copies thereof. Regulators are directed to consult Regulation 13-103 respecting SEDAR+ for details on phased implementation and excluded securities legislation.
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