 Article
Feeds
|
Canada's Securities Regulators Release New
Proposals on Internal Controls |
June 20, 2008
Previously published by Torys LLP
Canada's securities regulators have released new proposals on CEO and CFO
certifications and related management discussion and analysis (MD&A)
disclosure. The proposals, which have been published for a 60-day comment
period, pertain to issuers' "internal control over financial reporting" (ICFR) and
"disclosure controls and procedures" (DC&P) under Multilateral Instrument
52-109. The proposed certifications and related MD&A disclosure would apply to
annual and interim filings of all reporting issuers (except investment funds) for
periods ending on or after December 15, 2008.
|
The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
|
|
RSS | Blogs | Site Map | Contact Us