Regulatory Alerts2026-03-19
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Decision No 2026-PDG-0010: Coordinated General Decision 51-933 Regarding Exemptions Allowing Semi-Annual Reports for Certain Emerging Issuers
The Autorité des marchés financiers issued Decision No 2026-PDG-0010 to exempt specific emerging issuers from quarterly financial reporting obligations to reduce regulatory burdens. Eligible issuers must meet strict criteria, including having annual revenues under $10 million, being listed, and maintaining clean compliance records for the past 12 months. The exemption relieves these issuers from filing quarterly financial statements, management reports, and specific MD&A commentary, effective March 19, 2026.
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