Department of Community Services

Office of the Superintendent of Securities

52-107 Acceptable Accounting Principles and Auditing Standards [NI]

National Instrument

National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards, replacement effective January 1, 2011

History:   Initially effective March 17, 2008

                Repealed/Replaced  effective January 1, 2011

Status:     As amended May 5, 2015

Description: Sets out accounting principles that issuers (other than investment funds) and registrants may use to prepare their financial statements;  Sets out the auditing standards that may be applied to audit those financial statements.

Consolidated versions

NI 52-107 unofficial consolidation of National Instrument as of May 14, 2013

52-107 CP unofficial consolidation of Companion Policy as of May 14, 2013

Documents related to NI 52-107

Amendment to NI 52-107 effective May 5, 2015

Amendment to NI 52-107 effective January 11, 2015

Amendment to 52-107 CP effective January 11, 2015

Amendment to NI 52-107 effective May 14, 2013

Amendment to 52-107 CP effective May 14, 2013

Companion Policy 52-107CP, replacement effective January 1, 2011