2021-05-20

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.

Canada

Autorite des marches financiers Quebec

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AMENDMENTS TO POLICY STATEMENT TO REGULATION 52-109 RESPECTING CERTIFICATION OF DISCLOSURE IN ISSUERS’ ANNUAL AND INTERIM FILINGS

1. Section 12.1 of Policy Statement to Regulation 52-109 respecting Certification of Disclosure in Issuers’ Annual and Interim Filings is amended by replacing, in the third paragraph, the words “annual MD&A, including the required disclosure concerning DC&P and ICFR, before it is filed” with the words “annual disclosure statement, including the required disclosure concerning DC&P and ICFR in its annual MD&A, before it is filed”.