Regulation 52-110 respecting Audit Committees (V-1.1, r. 28)

CSA Notice

Notice of publication

Date of the publication in the BulletinText
September 4, 2025Regulation to amend Regulation 52-110 respecting Audit Committees (PDF - 500 KB)This link will open in a new windowUpdated on August 28, 2025 - Amendments related to the Senior Tier of the Canadian Securities Exchange, the Cboe Canada Inc. and AQSE Growth Market name changes, and Majority Voting Form of Proxy Requirements
In force on September 19, 2025
June 19, 2025Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 127 KB)This link will open in a new windowUpdated on June 18, 2025 - Amendments related to the Senior Tier of the Canadian Securities Exchange, the Cboe Canada Inc. and AQSE Growth Market name changes, and Majority Voting Form of Proxy Requirements
August 1, 2024Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 156 KB)This link will open in a new windowUpdated on August 1st, 2024 - Amendments and Changes to Certain Regulations and Policy statements related to the Senior Tier of the Canadian Securities Exchange, the Cboe Canada Inc. and AQSE Growth Market name changes, and Majority Voting Form of Proxy Requirements
End of consultation : October 30, 2024
May 20, 2021Draft Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 10 KB)This link will open in a new windowUpdated on May 18, 2021 (concordant to Regulation 51-102 - Regulatory Burden)
End of consultation : September 17, 2021
May 20, 2021Draft Amendments to Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 8 KB)This link will open in a new windowUpdated on May 18, 2021 (concordant to Regulation 51-102 - Regulatory Burden)
End of consultation : September 17, 2021
 Regulation 52-110 respecting Audit Committees (pdf - 509 KB)This link will open in a new windowUpdated on September 19, 2025Official version of Regulation 52-110 in force from November 17, 2015 to September 18, 2025. (official consolidated version)
In force from November 17, 2015 to September 18, 2025
November 5, 2015Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 58 KB)This link will open in a new windowUpdated on November 4, 2015recognition of Aequitas Neo Exchange Inc. (Recognition of Aequitas Neo Exchange)
In force on November 17, 2015
September 3, 2015Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 13 KB)This link will open in a new windowUpdated on September 3, 2015 (Recognition of Aequitas Neo Exchange)
September 3, 2015CSA Notice of Amendments related to the Recognition of Aequitas NEO Exchange Inc (pdf - 49 KB)This link will open in a new windowUpdated on September 3, 2015
 Regulation 52-110 respecting Audit Committees (pdf - 358 KB)This link will open in a new windowUpdated on November 16, 2015Audit Committees (official consolidated version)
In force from June 30, 2015 to November 16, 2015
June 25, 2015Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 33 KB)This link will open in a new windowUpdated on June 23, 2015"Regulation,amend,52-110,audit Committees" (concordant to Regulation 51-102)
April 9, 2015Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 23 KB)This link will open in a new windowUpdated on April 8, 2015Venture Issuers (concordant to Regulation 51-102)
December 11, 2014Draft Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 14 KB)This link will open in a new windowUpdated on December 10, 2014Recognition - Neo Bourse Aequitas (Recognition of Aequitas Neo Exchange)
End of consultation: March 11, 2015
December 11, 2014CSA Notice and Request for Comment: Proposed Amendments to Certain Regulations related to the Recognition of Aequitas Neo Exchange Inc. (pdf - 66 KB)This link will open in a new windowUpdated on December 10, 2014Recognition of Aequitas Neo Exchange Inc.
May 22, 2014Draft Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 37 KB)This link will open in a new windowUpdated on May 22, 2014Venture Issuer (concordant to Regulation 51-102)
End of consultation: August 20, 2014
September 13, 2012Draft Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 15 KB)This link will open in a new windowUpdated on September 11, 2012 (concordant to Regulation 51-103)
July 29, 2011Draft Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 7 MB)This link will open in a new windowUpdated on August 1st, 2011 (concordant to Regulation 51-103)
 Regulation 52-110 respecting Audit Committees (pdf - 338 KB)This link will open in a new windowUpdated on June 30, 2015Audit Committees (consolidated version)
In force from January 1, 2011 to June 29, 2015
December 17, 2010Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 18 MB)This link will open in a new windowUpdated on December 20, 2010 (concordant to Regulation 52-107)
In force on January 1, 2011
December 17, 2010Amendments to Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 18 MB)This link will open in a new windowUpdated on December 20, 2010 (concordant to Regulation 52-107)
In force on January 1, 2011
October 1, 2010Draft Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 12 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 52-107)
October 1, 2010Draft Amendments to Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 12 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 52-107)
December 19, 2008Draft Regulation 52-110 respecting Audit Committees (pdf - 4 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 58-101)
December 19, 2008Draft Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 4 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 58-101)
 Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 278 KB)This link will open in a new windowUpdated on January 28, 2011 (consolidated version)
In force from July 4, 2008 to December 31, 2010
July 4, 2008Amendment to Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 2 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 51-102)
In force on July 4, 2008
April 18, 2008Amendment to Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 3 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 51-102)
 Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 246 KB)This link will open in a new windowUpdated on March 29, 2012 (consolidated version)
In force from March 17, 2008 to July 3, 2008
March 14, 2008Amendments to Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 7 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 11-102)
In force on March 17, 2008
January 25, 2008Amendment to Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 4 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 11-102)
 Regulation 52-110 respecting Audit Committees (pdf - 351 KB)This link will open in a new windowUpdated on January 28, 2011 (consolidated version)
In force from December 31, 2007 to December 31, 2010
January 11, 2008Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 4 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 51-102)
In force on December 31, 2007
October 12, 2007Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 3 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 51-102)
March 30, 2007Draft Regulation to amend Regulation 52-110 respecting Audit Committees (pdf - 5 MB)This link will open in a new windowUpdated on March 29, 2012 (concordant to Regulation 51-102)
 Regulation 52-110 respecting Audit Committees (pdf - 249 KB)This link will open in a new windowUpdated on February 20, 2009 (administrative version)
In force from June 30, 2005 to December 30, 2007
 Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 245 KB)This link will open in a new windowUpdated on March 29, 2012 (administrative version)
In force from June 30, 2005 to March 16, 2008
July 1, 2005Regulation 52-110 respecting Audit Committees (pdf - 187 KB)This link will open in a new windowUpdated on June 28, 2005
In force on June 30, 2005
July 1, 2005Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 192 KB)This link will open in a new windowUpdated on June 29, 2005
In force on June 30, 2005
April 15, 2005Amendments to Draft Regulation 52-110 respecting Audit Committees (pdf - 143 KB)This link will open in a new windowUpdated on November 17, 2008 (concordant to Regulation 58-101)
April 15, 2005Amendment to Draft Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 111 KB)This link will open in a new windowUpdated on November 17, 2008 (concordant to Regulation 58-101)
April 15, 2005Avis de publication : Modification du projet de Règlement 52-110 sur le comité de vérification (pdf - 206 KB)This link will open in a new windowUpdated on April 15, 2005 (concordant au Règlement 58-101) (Available in french only)
October 29, 2004Draft amendments to Draft Regulation 52-110 respecting Audit Committees (pdf - 140 KB)This link will open in a new windowUpdated on November 17, 2008 (concordant to Regulation 58-101)
October 29, 2004Draft amendment to Draft Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 106 KB)This link will open in a new windowUpdated on November 17, 2008 (concordant to Regulation 58-101)
October 29, 2004Avis de consultation : Modification du projet de Règlement 52-110 sur le comité de vérification (pdf - 186 KB)This link will open in a new windowUpdated on November 17, 2008 (concordant au Règlement 58-101) (Available in french only)
January 16, 2004Regulation 52-110 respecting Audit Committees (pdf - 354 KB)This link will open in a new windowUpdated on November 17, 2008
January 16, 2004Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 161 KB)This link will open in a new windowUpdated on November 17, 2008
January 16, 2004Avis de publication : Règlement 52-110 sur le comité de vérification (pdf - 140 KB)This link will open in a new windowUpdated on January 16, 2004 (Available in french only)
June 27, 2003Draft Regulation 52-110 respecting Audit Committees (pdf - 168 KB)This link will open in a new windowUpdated on November 17, 2008
June 27, 2003Draft Policy Statement to Regulation 52-110 respecting Audit Committees (pdf - 99 KB)This link will open in a new windowUpdated on November 17, 2008
June 27, 2003Avis de consultation : Règlement 52-110 sur le comité de vérification (pdf - 156 KB)This link will open in a new windowUpdated on November 17, 2008 (Available in french only)