Regulatory Instrument Details

Securities Law & Policy

52-108 Auditor Oversight [NI]

52-108
Number
Title
Regulatory Instrument Type
Date Type
Date
52-108
Auditor Oversight - Consolidated Version
Effective - National Instrument - 03/30/2022
National Instrument
Effective
03/30/2022
52-108CP
Companion Policy to NI 52-108 - Consolidated Version
Effective - Companion Policy - 06/09/2023
Companion Policy
Effective
06/09/2023

Proposed Amendments Related to 52-108

No documents found
Related (1) Historic (18)
Number
Title
Regulatory Instrument Type
Status
Date
52-403
Auditor Oversight Issues in Foreign Jurisdictions (includes comment letters received)
Published - Consultation Paper - 04/25/2017
Consultation Paper
Published
04/25/2017
Number
Title
Regulatory Instrument Type
Status
Date
52-108CP
Changes to 52-108CP (arising from NI 13-103)
Effective - Changes to Policy - 06/09/2023
Changes to Policy
Effective
06/09/2023
52-108
Amendments to NI 52-108
Effective - Amendments to Instrument - 03/30/2022
Amendments to Instrument
Effective
03/30/2022
52-108CP
Changes to 52-108CP
Effective - Changes to Policy - 03/30/2022
Changes to Policy
Effective
03/30/2022
Amendments NI 52-108
Published - CSA Notice - 01/13/2022
CSA Notice
Published
01/13/2022
Request for Comment Proposed Amendments to NI 52-108 and related Companion Policy
Published - CSA Notice - 10/03/2019
CSA Notice
Published
10/03/2019
52-108
Auditor Oversight
Effective - National Instrument - 09/30/2014
National Instrument
Effective
09/30/2014
52-108CP
Companion Policy to NI 52-108
Effective - Companion Policy - 09/30/2014
Companion Policy
Effective
09/30/2014
Repeal and Replacement of National Instrument 52-108 Auditor Oversight and Related Amendments
Published - CSA Notice - 07/17/2014
CSA Notice
Published
07/17/2014
CSA Notice of Proposed Repeal and Replacement of NI 52-108 and Related Amendments
Published - CSA Notice - 10/17/2013
CSA Notice
Published
10/17/2013
52-108
Amendments to NI 52-108 (arising from amendments to NI 51-102)
Effective - Amendments to Instrument - 07/04/2008
Amendments to Instrument
Effective
07/04/2008
Ministerial Approval of Amendments to NI 52-108
Published - ASC Notice - 06/13/2008
ASC Notice
Published
06/13/2008
52-307
Withdrawn - Auditor Oversight and Financial Statements Accompanied by an Audit Report dated on or after March 30, 2004
Withdrawn - CSA Notice - 10/13/2006
CSA Notice
Withdrawn
10/13/2006
52-108
Auditor Oversight
Effective - National Instrument - 04/30/2004
National Instrument
Effective
04/30/2004
Ministerial Approval of NI 52-108
Published - ASC Notice - 03/24/2004
ASC Notice
Published
03/24/2004
Notice of Implementation of NI 52-108
Published - CSA Notice - 01/16/2004
CSA Notice
Published
01/16/2004
Request for Comment Proposed MI 52-108
Published - ASC Notice - 06/27/2003
ASC Notice
Published
06/27/2003
Corporate Governance and Accountability Survey
Published - ASC Notice - 12/02/2002
ASC Notice
Published
12/02/2002
Letter Re: Canadian Response to Sarbanes-Oxley Act of 2002
Published - Consultation Paper - 09/20/2002
Consultation Paper
Published
09/20/2002

News Releases Related to 52-108

Title
Date
Canadian securities regulators adopt changes to auditor oversight rules
Jan 13, 2022
Canadian securities regulators propose changes to auditor oversight rules
Oct 03, 2019
Canadian securities regulators seek comment on potential oversight requirements for foreign audit firms
Apr 25, 2017
Canadian securities regulators adopt amendments to the auditor oversight rule
Jul 17, 2014
CSA seek more information about the quality of audit firms through proposed changes to auditor oversight rule
Oct 17, 2013
New rules promote investor confidence, change issuers’ disclosure and governance practices
Mar 29, 2004
Securities Regulators Implement New Investor Confidence Measures
Jan 16, 2004
Canada's Securities Regulators Propose New Corporate Governance Standards
Jun 27, 2003