Regulatory Alerts2021-05-20
Added · Updated
CSA Notice of Consultation: Draft Regulation to Amend Regulation 51-102 Respecting Continuous Disclosure Obligations
The Canadian Securities Administrators propose amending Regulation 51-102 to streamline continuous disclosure by consolidating financial statements, MD&A, and the AIF into single annual and interim disclosure statements. These changes aim to reduce regulatory burden and improve information usability for investors by eliminating duplicative requirements and clarifying disclosure obligations for non-investment fund reporting issuers. The notice also seeks feedback on a voluntary framework allowing venture issuers to file semi-annual reports instead of quarterly filings, with final amendments expected to take effect in December 2023.
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