Regulatory Alerts2023-06-09
Policy Statement to Regulation 52-109 Respecting Certification of Disclosure in Issuers' Annual and Interim Filings
Provincial and territorial securities regulatory authorities issued this policy statement to describe how they intend to interpret and apply Regulation 52-109 regarding the certification of disclosure in issuers' annual and interim filings. The document mandates that certifying officers use prescribed forms without amendment and defines the specific individuals, such as CEOs and CFOs, responsible for signing these certificates. It further outlines requirements for fair presentation of financial condition, the design of disclosure controls and internal control over financial reporting, and the adoption of recognized control frameworks like COSO or COCO.
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