Current Developments: Canadian Securities Q3 2018 | KPMG | CA
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Current Developments: Canadian Securities and Auditing Matters - Q3 2018

Summary of newly effective regulatory matters

Summary of newly effective and forthcoming regulatory and auditing matters in Canada from July 1, 2018 to September 30, 2018.

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Canadian Managing Partner, Audit

KPMG in Canada

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Current Developments

Canadian Securities: New guidance

  • Continuous Disclosure Review Findings
  • Filing Reports of Exempt Distribution
  • Use of the Rights Offering Exemption
  • Approach to Director and Audit Committee Member Independence
  • Annual Summary Report for Dealers, Advisors and Investment Fund Managers
  • Women on Boards and in Executive Officer Positions

Canadian Securities: Proposed guidance

  • Non-GAAP and Other Financial Measures
  • Amendments to Mutual Fund Sales Practices

Auditing Matters

  • Auditor Reporting Model
  • Auditing Accounting Estimates and Related Disclosures

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