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52-107, Accounting Principles and Auditing Standards

Effective date:

June 1, 2005

Published by CSA:

March 11, 2005


This instrument specifies the accounting and auditing standards to be applied in respect of financial statements filed by reporting issuers.

Recent developments

No recent developments since 2011.

Note: The summary does not include consequential amendments made as the result of other projects. For further details on the history of this Instrument, please refer to the OSC’s Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.