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
May 6, 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 1st May 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 6 September 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 11 February 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 22 October 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 2 May 2016Acceptable accounting principles and auditing standards (official consolidated version)
In force from January 11, 2015 to April 29, 2016

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 12 January 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 12 January 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 16 October 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 16 October 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 5 December 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 5 December 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 11 January 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 11 January 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 10 May 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 10 May 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 28 February 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 28 February 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 11 September 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 11 September 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 1st August 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 1st August 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 18 July 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 18 July 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 12 May 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 12 May 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 20 December 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 20 December 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 11 August 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 11 August 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 1st October 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 11 August 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 11 August 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 11 August 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 27 January 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 11 August 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 11 August 2011 (concordant to Regulation 51-102)

 

Regulation 52-107 respecting Acceptable Accounting Principles, Auditing Standards and Reporting Currency (pdf - 269 KB)This link will open in a new windowUpdated on 20 February 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 11 August 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 11 August 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 11 August 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 20 February 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 27 January 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 3 June 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 3 June 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 28 October 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 28 October 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 28 May 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 28 May 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 16 January 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 16 January 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 16 January 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 28 October 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 28 October 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 28 October 2008 (Available in french only)