52-107 - Acceptable Accounting Principles and Auditing Standards Securities

Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (V-1.1, r. 25)

Notice relating to Regulation 52-107

Notice of the Autorité des marchés financiers

CSA Notice 

Notice of publication

History relating to Regulation 52-107

Date of publication in the Bulletin Text

September 14, 2023

 Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 173 KB)This link will open in a new windowUpdated on September 14, 2023Amendments to Policy Statement to Regulation 52-107 concordant to Regulation 14-101. (concordant to Regulation 14-101)
In force on September 13, 2023
June 15, 2023 Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 164 KB)This link will open in a new windowUpdated on June 15, 2023CSA final version of the Amendments to Policy Statement to Regulation 52-107 (concordant to Regulation 14-101)
  Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 369 KB)This link will open in a new window (consolidated version)
In force from June 9, 2023 to September 12, 2023
June 1, 2023 Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 131 KB)This link will open in a new windowUpdated on June 1st, 2023 (concordant to Regulation 13-103)
In force on June 9, 2023
March 23, 2023 Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 129 KB)This link will open in a new windowUpdated on March 14, 2023 (concordant to Regulation 13-103)
  Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 358 KB)This link will open in a new windowUpdated on August 13, 2021Acceptable Accounting Principles and Auditing Standards (consolidated version)
In force from August 25, 2021 to June 8, 2023
August 5, 2021 Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 19 KB)This link will open in a new windowUpdated on August 5, 2021Amendments to Policy Statement to Regulation 52-107 concordant to Regulation 52-112 (concordant to Regulation 52-112)
In force on August 25, 2021
May 27, 2021 Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 15 KB)This link will open in a new windowUpdated on May 26, 2021 (concordant to Regulation 52-112)
February 13, 2020 Draft Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 15 KB)This link will open in a new windowUpdated on February 13, 2020 (concordant to Regulation 52-112)
End of consultation: May 13, 2020 (postponed until June 29, 2020) 
May 2, 2019 Draft Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 17 KB)This link will open in a new windowUpdated on May 1st, 2019System Replacement (concordant to Regulation 13-103)
End of consultation: July 31, 2019
September 6, 2018 Draft Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 14 KB)This link will open in a new windowUpdated on September 6, 2018"draft, amendments, Policy Statement, Regulation, 52-107, Acceptable Accounting Principles, Auditing Standards, concordant, 52-112" (concordant to Regulation 52-112)
End of consultation: December 5, 2018

February 11, 2016

Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 26 KB)This link will open in a new windowUpdated on February 11, 2016Offering Memorandum (concordant to Regulation 45-106 - Offering Memorandum)
In force on April 30, 2016

October 22, 2015

Draft Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 15 KB)This link will open in a new windowUpdated on October 22, 2015"regulation,amend,52-107,Acceptable Accounting Principles,Auditing Standards" (concordant to Regulation 45-106 respecting Prospectus Exemptions - Offering Memorandum Exemption)
End of consultation : November 21, 2015
 

Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 588 KB)This link will open in a new windowUpdated on May 2, 2016Acceptable accounting principles and auditing standards (official consolidated version)
In force from January 11, 2015 to April 29, 2016
  Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 229 KB)This link will open in a new windowUpdated on October 19, 2021Consolidated version of Policy Statement to Regulation 52-107 in force from January 11, 2015 to August 24, 2021. (consolidated version)
In force from Janaury 11, 2015 to August 24, 2021

January 8, 2015

Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 134 KB)This link will open in a new windowUpdated on January 12, 2015Acceptable Accounting Principles and Auditing Standards (concordant to Regulation 31-103)
In force on January 11, 2015

January 8, 2015

Amendment to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 22 KB)This link will open in a new windowUpdated on January 12, 2015Acceptable Accounting Principles and Auditing Standards (concordant to Regulation 31-103)
In force on Janaury 11, 2015

October 16, 2014

Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 17 KB)This link will open in a new windowUpdated on October 16, 2014 (concordant to Regulation 31-103)

October 16, 2014

Amendment to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 16 KB)This link will open in a new windowUpdated on October 16, 2014 (concordant to Regulation 31-103)

December 5, 2013

Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 24 KB)This link will open in a new windowUpdated on December 5, 2013 (concordant to Regulation 31-103)
End of consultation: March 5, 2014

December 5, 2013

Amendment to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 17 KB)This link will open in a new windowUpdated on December 5, 2013 (concordant to Regulation 31-103)
End of consultation: March 5, 2014
 

Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 562 KB)This link will open in a new windowUpdated on January 11, 2015Acceptable accounting principles and auditing standards (consolidated version)
In force from May 14, 2013 to January 11, 2015
 

Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 2 MB)This link will open in a new windowUpdated on January 11, 2015Registration (consolidated version)
In force from May 14, 2013 to January 11, 2015

May 9, 2013

Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 89 KB)This link will open in a new windowUpdated on May 10, 2013One-year amendments - Prospectus Rules (concordant to Regulation 41-101 - One-year amendments)
In force on May 14, 2013

May 9, 2013

Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 22 KB)This link will open in a new windowUpdated on May 10, 2013One-year amendments - Prospectus Rules (concordant to Regulation 41-101 - One-year amendments)
In force on May 14, 2013

February 28, 2013

Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 28 KB)This link will open in a new windowUpdated on February 28, 2013 (concordant to Regulation 41-101 - One-year amendments)

February 28, 2013

Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 22 KB)This link will open in a new windowUpdated on February 28, 2013 (concordant to Regulation 41-101 - One-year amendments)

September 13, 2012

Draft Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 18 KB)This link will open in a new windowUpdated on September 11, 2012 (concordant to Regulation 51-103)

September 13, 2012

Draft Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 15 KB)This link will open in a new windowUpdated on September 11, 2012 (concordant to Regulation 51-103)

July 29, 2011

Draft Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 7 MB)This link will open in a new windowUpdated on August 1st, 2011 (concordant to Regulation 51-103)

July 29, 2011

Draft Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 7 MB)This link will open in a new windowUpdated on August 1st, 2011 (Blacklined version - concordant to Regulation 51-103)

July 15, 2011

Draft Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 6 MB)This link will open in a new windowUpdated on July 18, 2011 (concordant to Regulation 41-101)

July 15, 2011

Draft Amendments to Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 6 MB)This link will open in a new windowUpdated on July 18, 2011 (concordant to Regulation 41-101)
 

Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 566 KB)This link will open in a new windowUpdated on May 12, 2013Acceptable accounting principles and auditing standards (consolidated version)
In force from January 1, 2011 to May 13, 2013
 

Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 204 KB)This link will open in a new windowUpdated on May 12, 2013Acceptable accounting principles and auditing standards (consolidated version)
In force from January 1, 2011 to May 13, 2013

December 17, 2010

Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 18 MB)This link will open in a new windowUpdated on December 20, 2010
In force on January 1, 2011

December 17, 2010

Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 18 MB)This link will open in a new windowUpdated on December 20, 2010
In force on January 1, 2011

October 1, 2010

Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 12 MB)This link will open in a new windowUpdated on August 11, 2011

October 1, 2010

Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 12 MB)This link will open in a new windowUpdated on August 11, 2011

October 1, 2010

Notice of publication: Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 12 MB)This link will open in a new windowUpdated on October 1st, 2010

September 25, 2009

Draft Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 6 MB)This link will open in a new windowUpdated on August 11, 2011

September 25, 2009

Draft Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 6 MB)This link will open in a new windowUpdated on August 11, 2011

September 25, 2009

Notice and Request for comment: Regulation 52-107 respecting Acceptable Accounting Principles and Auditing Standards (pdf - 6 MB)This link will open in a new windowUpdated on August 11, 2011
 

Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 360 KB)This link will open in a new windowUpdated on January 27, 2011 (consolidated version)
In force from December 31, 2007 to December 31, 2010

January 11, 2008

Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 4 MB)This link will open in a new windowUpdated on August 11, 2011 (concordant to Regulation 51-102)
In force on December 31, 2007

October 12, 2007

Draft Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 3 MB)This link will open in a new windowUpdated on August 11, 2011 (concordant to Regulation 51-102)
 

Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 263 KB)This link will open in a new windowUpdated on February 20, 2009 (consolidated version)
In force from December 29, 2006 to December 30, 2007

January 5, 2007

Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 5 MB)This link will open in a new windowUpdated on August 11, 2011 (concordant to Regulation 51-102)
In force on December 29, 2006

October 13, 2006

Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 89 KB)This link will open in a new windowUpdated on August 11, 2011 (concordant to Regulation 51-102)

December 9, 2005

Draft Regulation to amend Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 192 KB)This link will open in a new windowUpdated on August 11, 2011 (concordant to Regulation 51-102)
 

Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 251 KB)This link will open in a new windowUpdated on February 20, 2009 (consolidated version)
In force from June 1, 2005 to December 28, 2006
 

Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 367 KB)This link will open in a new windowUpdated on January 27, 2011 (consolidated version)
In force from June 1, 2005 to December 31, 2010

June 3, 2005

Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 464 KB)This link will open in a new windowUpdated on June 3, 2005
In force on June 1, 2005

June 3, 2005

Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 369 KB)This link will open in a new windowUpdated on June 3, 2005
In force on June 1, 2005

March 11, 2005

Amendment to Draft Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 91 KB)This link will open in a new windowUpdated on October 28, 2008 (concordant to Regulation 81-106)

March 11, 2005

Avis de publication : Modification au projet de Règlement 52-107 sur les principes comptables, normes de vérification et monnaies de présentation acceptables (pdf - 119 KB)This link will open in a new windowUpdated on October 28, 2008 (Available in french only)

May 28, 2004

Draft Amendment to Draft Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 75 KB)This link will open in a new windowUpdated on May 28, 2004 (concordant to Regulation 81-106)

May 28, 2004

Avis de consultation : Modification au projet de Règlement 52-107 sur les principes comptables, normes de vérification et monnaies de présentation acceptables (pdf - 124 KB)This link will open in a new windowUpdated on May 28, 2004 (Available in french only)

January 16, 2004

Draft Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 365 KB)This link will open in a new windowUpdated on January 16, 2004

January 16, 2004

Draft Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 368 KB)This link will open in a new windowUpdated on January 16, 2004

January 16, 2004

Avis de consultation : Règlement 52-107 sur les principes comptables, normes de vérification et monnaies de présentation acceptables (pdf - 55 KB)This link will open in a new windowUpdated on January 16, 2004 (Available in french only)

May 16, 2003

Draft Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 186 KB)This link will open in a new windowUpdated on October 28, 2008

May 16, 2003

Draft Policy Statement to Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 145 KB)This link will open in a new windowUpdated on October 28, 2008

May 16, 2003

Avis de consultation : Règlement 52-107 sur les principes comptables, normes de vérification et monnaies de présentation acceptables (pdf - 179 KB)This link will open in a new windowUpdated on October 28, 2008 (Available in french only)