Regulatory Alerts2017-06-15
Blanket order regarding exemption from requirement to file a report by the auditor in the form contained in Appendices B-1, B-2 and B-3 of Regulation 81-102 respecting Investment Funds
The Autorité des marchés financiers issued Decision No. 2017-PDG-0083 to exempt specified mutual fund entities from filing auditor reports using the forms in Regulation 81-102. This exemption is granted because amendments to Canadian generally accepted auditing standards render the previous regulatory forms non-compliant for reports dated on or after June 30, 2017. The order requires these entities to instead file auditor reports in the format prescribed by Canadian GAAS until new amendments to Regulation 81-102 take effect.
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