Regulatory Alerts2021-05-20
Draft Amendments to Policy Statement to Regulation 52-109 respecting Certification of Disclosure in Issuers' Annual and Interim Filings
The securities regulators amended Section 12.1 of Policy Statement to Regulation 52-109 to clarify terminology regarding the certification of disclosure. The revision replaces the phrase "annual MD&A" with "annual disclosure statement" to better reflect the document being certified. This change ensures the required disclosure concerning DC&P and ICFR is accurately referenced within the annual MD&A before filing.
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