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Changes to Companion Policy 52-107CP Acceptable Accounting Principles and Auditing Standards
Changes to Companion Policy 52-107CP Acceptable Accounting Principles and Auditing Standards
1. Companion Policy 52-107CP Acceptable Accounting Principles and Auditing Standards is changed by this Document.
2. Part 1 is changed by adding the following section:
1.5.1 Electronic Transmission -- National Instrument 13-103 System for Electronic Data Analysis and Retrieval + (SEDAR+) prescribes that each document that is required or permitted to be provided to a securities regulatory authority or regulator must be transmitted to the securities regulatory authority or regulator electronically through the System for Electronic Data Analysis and Retrieval + (SEDAR+).
The reference to a document includes any report, form, application, information, material and notice, as well as a copy thereof, and applies to documents that are required or permitted to be filed or deposited with, or delivered, furnished, sent, provided, submitted or otherwise transmitted to, a securities regulatory authority or regulator.
To reflect the phased implementation of SEDAR+, the Appendix of National Instrument 13-103 System for Electronic Data Analysis and Retrieval + (SEDAR+) sets out securities legislation under which documents are excluded from being filed or delivered in SEDAR+.
National Instrument 13-103 System for Electronic Data Analysis and Retrieval + (SEDAR+) should be consulted when providing any document to a securities regulatory authority or regulator under the Instrument and this Companion Policy..
Effective Date
3. These changes become effective on June 9, 2023.